MD SB418 | 2023 | Regular Session
Note: Carry Over of previous SB567
Status
Spectrum: Partisan Bill (Democrat 8-0)
Status: Introduced on February 2 2023 - 25% progression, died in committee
Action: 2023-02-02 - Hearing 2/22 at 1:00 p.m.
Pending: Senate Budget and Taxation Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on February 2 2023 - 25% progression, died in committee
Action: 2023-02-02 - Hearing 2/22 at 1:00 p.m.
Pending: Senate Budget and Taxation Committee
Text: Latest bill text (Introduced) [PDF]
Summary
Providing that value-added agricultural activities are a farm or agricultural use of land for assessment purposes; creating a subclass of real property consisting of improvements on an actively used farm that support value-added agricultural activities; requiring improvements on an actively used farm that support value-added agricultural activities to be assessed at the agricultural use rate; etc.
Title
Property Tax - Agricultural Land and Improvements - Assessment
Sponsors
| Sen. Sarah Elfreth [D] | Sen. Katie Hester [D] | Sen. Brian Feldman [D] | Sen. Dawn Gile [D] |
| Sen. Guy Guzzone [D] | Sen. Michael Jackson [D] | Sen. Nancy King [D] | Sen. Craig Zucker [D] |
History
| Date | Chamber | Action |
|---|---|---|
| 2023-02-02 | Senate | Hearing 2/22 at 1:00 p.m. |
| 2023-02-02 | Senate | First Reading Budget and Taxation |
Same As/Similar To
SB567 (Carry Over) 2022-05-29 - Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 643
HB592 (Crossfiled) 2023-02-08 - Hearing 2/21 at 1:00 p.m.
HB592 (Crossfiled) 2023-02-08 - Hearing 2/21 at 1:00 p.m.
Subjects
Agriculture
Alcoholic Beverages Manufacturing
Animals
Assessments and Taxation, Department of
Commerce and Business
Construction
Emergency Bills
Farmland
Local Government Mandates
Property Tax
Real Property
Taxes - Property
Tourism
Zoning and Planning
Alcoholic Beverages Manufacturing
Animals
Assessments and Taxation, Department of
Commerce and Business
Construction
Emergency Bills
Farmland
Local Government Mandates
Property Tax
Real Property
Taxes - Property
Tourism
Zoning and Planning
Code Citations
| Chapter | Article | Section | Citation Type | Statute Text |
|---|---|---|---|---|
| Tax - Property | 1 | 101 | (n/a) | See Bill Text |
| Tax - Property | 8 | 101 | (n/a) | See Bill Text |
| Tax - Property | 8 | 209 | (n/a) | See Bill Text |
| Tax - Property | 8 | 209.2 | (n/a) | See Bill Text |
Maryland State Sources
| Type | Source |
|---|---|
| Summary | https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/SB0418?ys=2023RS |
| Text | https://mgaleg.maryland.gov/2023RS/bills/sb/sb0418f.pdf |
