Property Taxes - Authority of Counties to Establish Subclasses and Set Separate Rates for Land and Improvements to Land

Summary

The bill lets the mayor and city council of Baltimore or any county governing body create separate categories for land and for improvements to land and set distinct property tax rates for each. Property owners in those jurisdictions could see different tax amounts for the land itself versus any buildings or structures on it. This gives local governments more flexibility in how they fund services and address property‑tax equity.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

Topics

Share