HB 23

Did not advance

Property Taxes - Authority of Counties to Establish a Subclass and Set a Special Rate for Commercial and Industrial Property

Sponsor: Kris Fair (District 3)Committee: Ways and MeansSubject: Taxes - PropertyStatus: Hearing 3/27 at 1:00 p.m. (as of Dec 1, 2025)

What this bill does

Official synopsis

Authorizing the Mayor and City Council of Baltimore City or the governing body of a county to establish, by law, a subclass of real property consisting of certain commercial and industrial property and to set a special property tax rate for certain commercial and industrial property for the purpose of financing certain transportation improvements or the approved budget of the county board of education; applying the Act to all taxable years beginning after June 30, 2025; etc.

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Analysis reads the bill text, the fiscal note, and the witness list. It is generated by Claude and reviewed by nobody, so check the source documents before you rely on it.

Testimony (0)

MGA witness list

FAV 21FavorableFWA 2Favorable with amendmentsUNF 27UnfavorableINFO 2Information only

Position	Witness	Organization	Testimony
FAV	Smalls, Cindylobbyist	AFSCME	Written (PDF)
FAV	Hunt, Ethan	Anne Arundel County	Written (PDF)
FAV	Hunt, Ethan	Anne Arundel County	Oral + Written (PDF)
FAV	Fitzwater, Jessica	Frederick County Executive	Oral + Written (PDF)
FAV	Fitzwater, Jessica	Frederick County Executive	Written (PDF)
FAV	Kohler-Frueh, Leila	Habitat for Humanity of the Chesapeake	Written (PDF)
FAV	Kinnally, Kevin	Maryland Association of Counties (MACo)	Oral + Written (PDF)
FAV	Kinnally, Kevin	Maryland Association of Counties (MACo)	Oral + Written (PDF)
FAV	Schumitz, Kalilobbyist	Maryland Center on Economic Policy	Written (PDF)
FAV	Fair, Kris	Maryland General Assembly	Oral + Written (PDF)
FAV	Zwerling, Samanthalobbyist	Maryland State Education Association	Oral + Written (PDF)
FAV	Zwerling, Samanthalobbyist	Maryland State Education Association	Written (PDF)
FAV	Kinsey, Kathy	Mobilize Frederick	Written (PDF)
FAV	Elrich, Marc	Montgomery County Government	Written (PDF)
FAV	Elrich, Marc	Montgomery County Government	Written (PDF)
FAV	Madaleno, Richard	Montgomery County Government	Oral
FAV	Madaleno, Richard	Montgomery County Government	Oral
FAV	Kaplowitz, Richard KAP	Year	Written (PDF)
FAV	Delegate Fair, Delegate Fairlegislator	Individual	Oral
FAV	Delegate Fair, Delegate Fairlegislator	Individual	Oral
FAV	Sacks, Dawn	Individual	Position only
UNF	Anleu, Brianlobbyist	Apartment and Office Building Association of Metropolitan Washington	Written (PDF)
UNF	Cantu, Hugolobbyist	Apartments and Office Building Association	Oral + Written (PDF)
UNF	Griffin, Andrewlobbyist	Associated Utility Contractors of Maryland	Written (PDF)
UNF	Popham, Brysonlobbyist	Bryson F. Popham, P.A.	Written (PDF)
UNF	Popham, Brysonlobbyist	Bryson F. Popham, P.A.	Written (PDF)
UNF	Coren, Ellen	Greater Bethesda Chamber of Commerce	Oral
UNF	Enten, robert	Maryland Building Industry Assoc	Oral
UNF	Graf, Lorilobbyist	Maryland Building Industry Association	Written (PDF)
UNF	Griffin, Andrewlobbyist	Maryland Chamber of Commerce	Written (PDF)
UNF	McGee, Christalobbyist	Maryland Realtors	Written (PDF)
UNF	McGee, Christalobbyist	Maryland Realtors	Written (PDF)
UNF	Price, Sarahlobbyist	Maryland Retailers Alliance	Written (PDF)
UNF	Levine, Brianlobbyist	Montgomery County Chamber of Commerce	Written (PDF)
UNF	Ballentine, Tom	NAIOP Maryland	Oral + Written (PDF)
UNF	Ballentine, Tom	NAIOP Maryland	Written (PDF)
UNF	Wieland, Tom	Ritchie Pharmacy , Brooklyn Park, Md.	Written (PDF)
UNF	McCauley, Kirk	WMDA - service station, convenience stores and repair facilities	Written (PDF)
UNF	Anleu, Brianlobbyist	Individual	Oral
UNF	Bagwell, Ashlielobbyist	Individual	Position only
UNF	Benhoff, Jean	Individual	Position only
UNF	Fink, Nelda	Individual	Position only
UNF	Lang, Alan	Individual	Oral + Written (PDF)
UNF	Lang, Alan	Individual	Written (PDF)
UNF	Wiggins, Grasonlobbyist	Individual	Oral + Written (PDF)
UNF	Wiggins, Grasonlobbyist	Individual	Oral + Written (PDF)
UNF	Williams, Peggy	Individual	Position only
UNF	a, a	Individual	Written (PDF)
FWA	Day, Jake	Department of Housing and Community Development	Written (PDF)
FWA	Kaplowitz, Richard KAP	Year	Written (PDF)
INFO	Phillips, Daniel	Department of Assessments and Taxation	Written (PDF)
INFO	Popham, Brysonlobbyist	Individual	Position only

Organizations on record

AFSCMEFAV 1

Anne Arundel CountyFAV 2

Apartment and Office Building Association of Metropolitan WashingtonUNF 1

Apartments and Office Building AssociationUNF 1

Associated Utility Contractors of MarylandUNF 1

Bryson F. Popham, P.A.UNF 2

Department of Assessments and TaxationINFO 1

Department of Housing and Community DevelopmentFWA 1

Frederick County ExecutiveFAV 2

Greater Bethesda Chamber of CommerceUNF 1

Habitat for Humanity of the ChesapeakeFAV 1

Maryland Association of Counties (MACo)FAV 2

Maryland Building Industry AssocUNF 1

Maryland Building Industry AssociationUNF 1

Maryland Center on Economic PolicyFAV 1

Maryland Chamber of CommerceUNF 1

Maryland General AssemblyFAV 1

Maryland RealtorsUNF 2

Maryland Retailers AllianceUNF 1

Maryland State Education AssociationFAV 2

Mobilize FrederickFAV 1

Montgomery County Chamber of CommerceUNF 1

Montgomery County GovernmentFAV 4

NAIOP MarylandUNF 2

Ritchie Pharmacy , Brooklyn Park, Md.UNF 1

WMDA - service station, convenience stores and repair facilitiesUNF 1

YearFAV 1FWA 1

Registered lobbyists who testified

FAVSmalls, CindyAFSCMERegistered for: AFSCME IU

FAVSchumitz, KaliMaryland Center on Economic PolicyRegistered for: Maryland Center on Economic Policy

FAVZwerling, SamanthaMaryland State Education AssociationRegistered for: Maryland State Education Association

UNFAnleu, BrianApartment and Office Building Association of Metropolitan WashingtonRegistered for: AOBA; Apartment & Office Building Association; National Apartment Association

UNFCantu, HugoApartments and Office Building AssociationRegistered for: Apartment & Office Building Association

UNFGriffin, AndrewAssociated Utility Contractors of MarylandRegistered for: Alliance to Prevent Legionnaire's Disease; American Subcontractors Association of Baltimore; Annapolis Maritime Museum & Park; Associated Utility Contractors of Maryland; Experience Prince George's; Howard County Chamber of Commerce…

UNFPopham, BrysonBryson F. Popham, P.A.Registered for: Agency Insurance Company of Maryland; Agency Services, Inc.; Army Alliance; Bryson F. Popham P.A.; Building Owners and Managers Association of Greater Baltimore (BOMA); CVS Health…

UNFGraf, LoriMaryland Building Industry AssociationRegistered for: Maryland Building Industry Association

UNFGriffin, AndrewMaryland Chamber of CommerceRegistered for: Alliance to Prevent Legionnaire's Disease; American Subcontractors Association of Baltimore; Annapolis Maritime Museum & Park; Associated Utility Contractors of Maryland; Experience Prince George's; Howard County Chamber of Commerce…

UNFMcGee, ChristaMaryland RealtorsRegistered for: Maryland REALTORS; Maryland Association of Realtors

UNFPrice, SarahMaryland Retailers AllianceRegistered for: Maryland Retailers Alliance; Maryland Retailers Association

UNFLevine, BrianMontgomery County Chamber of CommerceRegistered for: Montgomery County Chamber of Commerce

UNFAnleu, BrianRegistered for: AOBA; Apartment & Office Building Association; National Apartment Association

UNFBagwell, AshlieRegistered for: AbbVie Inc.; Aligned Data Centers; American Academy of Anesthesiology Assistants, Inc.; Atmosphere Data Centers LLC; Baltimore Civic Fund, Inc.; Beltway Fine Wine…

UNFWiggins, GrasonRegistered for: Maryland Chamber of Commerce; United Way of Central Maryland, Inc.; Madison Marquette Property Investments LLC; Maryland Automobile Insurance Fund; Family Tree, The; OVG Facilities…

INFOPopham, BrysonRegistered for: Agency Insurance Company of Maryland; Agency Services, Inc.; Army Alliance; Bryson F. Popham P.A.; Building Owners and Managers Association of Greater Baltimore (BOMA); CVS Health…