On February 17, Legislative Director Kevin Kinnally testified before the Ways and Means Committee in support of HB 840 - Property Tax - Credit for Commercial Buildings Rented to Small Businesses. This bill authorizes local governments to grant, by local law, a property tax credit for commercial buildings rented (or rented-to-own) at fair market value to small businesses located in an Arts and Entertainment District or a Main Street Maryland community. Counties support small business…

On February 17, Legislative Director Kevin Kinnally testified before the Ways and Means Committee in support of HB 805 – Building Homes Act. This bill authorizes local governments to grant, by local law, a property tax credit for specified affordable dwellings supported through nonprofit mortgage financing and long-term affordability protections. This bill would provide counties with a flexible, locally controlled tool to help close financing gaps and expand access to sustainable homeownership, while ensuring properties…

On February 17, Legislative Director Kevin Kinnally testified before the Ways and Means Committee in support of HB 753 - Tax Sales - Homeowner Protections - Revisions with amendments. This bill proposes various changes to Maryland’s tax sale system that aim to bolster homeowner protections and expand access to the Homeowner Protection Program. MACo supports the bill’s overall goal but urges amendments to avoid a significant unfunded mandate and to protect enterprise funds for water…

On February 17, Legislative Services Director Kevin Kinnally submitted written testimony to the Economic Matters Committee in opposition to HB 652 - Property Tax - Homestead Property Tax Credit - First-Time Homebuyer. This bill establishes a new Homestead Property Tax Credit for first-time homebuyers. Promoting homeownership is a worthwhile goal. However, this bill imposes a significant unfunded mandate on county governments by requiring new property tax relief without local authority, local flexibility, or offsetting revenue.…

On February 17, Legislative Director Kevin Kinnally submitted a letter of information to the Ways and Means Committee on HB 644 - Property Tax - Exemption for Dwellings of Surviving Spouses of Disabled Veterans - Application.  This bill expands Maryland’s property tax exemption for the surviving spouses of deceased veterans. As property taxes are the primary funding source for county governments, any State-mandated expansion of exemptions has direct local fiscal consequences. From MACo Testimony:  The…

On February 12, Legislative Director Kevin Kinnally testified before the Ways and Means Committee in opposition to HB 560 – Sales and Use Tax and Property Tax - Exemptions for Data Centers - Repeal. This bill repeals counties' authority to exempt specified data center equipment from the local personal property tax. The bill also repeals the State sales and use tax exemption for qualified data center personal property. Currently, counties have the flexibility to decide…

On February 12, Legislative Director Kevin Kinnally submitted written testimony to the Ways and Means Committee in opposition to HB 547 – Income Tax - Subtraction Modification - Enhanced Agricultural Management Equipment.  This bill would allow the Secretary of Agriculture to expand the list of tax-deductible enhanced agricultural equipment. Counties are eager and committed partners in promoting economic growth and creating opportunity, and prefer local autonomy in determining the best way locally. The Maryland Association…

On February 11, Legislative Director Kevin Kinnally testified before the Ways and Means Committee in support of HB 363 – Income Tax - Local Child Tax Credit - Authorization. This bill authorizes counties to offer a local child tax credit against the county income tax for very low-income families. The bill focuses on families with extremely low income. Eligibility is limited to families with federal adjusted gross incomes below $15,000, directing relief to residents facing the…