Legislation - SB0516

Title: Property Tax - Day Care Centers, Child Care Homes, and Child Care Centers
Sponsored by: Senator King
Status: In the Senate - First Reading Budget and Taxation
Analysis

Synopsis

Exempting personal property used in connection with certain large family child care homes from valuation and taxation; authorizing the Mayor and City Council of Baltimore City or the governing body of a county or a municipal corporation to grant, by law, a property tax credit against the real property tax owed on the portion of real property used for certain large family child care homes; increasing the maximum amount of a property tax credit that may be granted for certain child care homes and centers and day care centers; etc.

Committees

Original:: Budget and Taxation

Details

Cross-filed with: HB0389

Bill File Type: Regular

Effective Date(s): June 1, 2025

Bill imposes a local government mandate, which is a directive in a bill requiring a local government unit to perform a task or assume a responsibility that has a discernible fiscal impact on the local government unit

History

Legislation History
Chamber Senate Calendar Date 1/23/2025 Legislative Date 1/23/2025 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Property Tax - Day Care Centers, Child Care Homes, and Child Care Centers Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	1/23/2025	1/23/2025	First Reading Budget and Taxation
			Text - First - Property Tax - Day Care Centers, Child Care Homes, and Child Care Centers

File Code

Subjects

Statutes