HB 78

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

Sponsor: Vaughn Stewart (District 19)Committee: Ways and MeansSubject: Taxes - PropertyStatus: Hearing 1/27 at 2:00 p.m. (as of Sep 4, 2026)

What this bill does

Official synopsis

Authorizing the Mayor and City Council of Baltimore City or the governing body of a county to establish subclasses of real property consisting of land and improvements to land and set separate real property tax rates for each subclass.

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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 (41)

MGA witness list

FAV 26FavorableUNF 14UnfavorableINFO 1Information only

Position	Witness	Organization	Testimony
FAV	Wivell, Brianlobbyist	ATU Local 1300	Written (PDF)
FAV	Lynn, Benjamin	ATU Local 689	Oral
FAV	Girardi, Matthewlobbyist	Amalgamated Transit Union Local 689	Written (PDF)
FAV	Scepaniak, Michael	BaltPOP - Baltimoreans for People-Oriented Places	Written (PDF)
FAV	Beck, Vanessa	Baltimore Thrive	Oral + Written (PDF)
FAV	Bjorndalen, David	Baltimore Thrive	Position only
FAV	Scherer, Phil	Baltimoreans for People Oriented Places (BaltPOP)	Oral
FAV	Vincent, Joshua	Center for the Study of Economics	Written (PDF)
FAV	Roth-Gormley, Shana	Community Law Center	Written (PDF)
FAV	Bailey, Owen	Eastern Shore Land Conservancy	Oral + Written (PDF)
FAV	Shewbridge, Rylielobbyist	Fello	Written (PDF)
FAV	Reed, Danlobbyist	Greater Greater Washington	Written (PDF)
FAV	Rybeck, Rick	Just Economics LLC	Oral + Written (PDF)
FAV	Kinnally, Kevin	Maryland Association of Counties (MACo)	Oral + Written (PDF)
FAV	Mendelson, Lindseylobbyist	Maryland Sierra Club	Written (PDF)
FAV	Edwards, Donna	Maryland State & District of Columbia AFL-CIO	Written (PDF)
FAV	Johnson, Seanlobbyist	Maryland State Education Association	Written (PDF)
FAV	Kaplowitz, Richard KAP	Year	Written (PDF)
FAV	Blanchard, Zac	Individual	Oral + Written (PDF)
FAV	Brennan, Daniel	Individual	Oral + Written (PDF)
FAV	Delegate Stewart, Delegate Stewartlegislator	Individual	Oral
FAV	Gordon, Sean	Individual	Written (PDF)
FAV	Miller, Gregory	Individual	Oral + Written (PDF)
FAV	Olson, Jason	Individual	Position only
FAV	Stewart, Vaughn	Individual	Written (PDF)
FAV	Weeks, Jed	Individual	Position only
UNF	Cantu, Hugolobbyist	Apartments and Office Building Association	Oral + Written (PDF)
UNF	Popham, Brysonlobbyist	Bryson F. Popham, P.A.	Written (PDF)
UNF	Graf, Lorilobbyist	Maryland Building Industry Association	Oral + Written (PDF)
UNF	Wiggins, Grasonlobbyist	Maryland Chamber of Commerce	Oral + Written (PDF)
UNF	McGee, Christalobbyist	Maryland Realtors	Written (PDF)
UNF	locklair, caileylobbyist	Maryland Retailers Association	Written (PDF)
UNF	Vetter, Drew	Maryland Tech Council	Written (PDF)
UNF	Levine, Brianlobbyist	Montgomery County Chamber of Commerce	Written (PDF)
UNF	Ballentine, Tom	NAIOP Maryland	Oral + Written (PDF)
UNF	McCauley, Kirk	WMDA/CAR	Written (PDF)
UNF	Bushel, Alexander	Individual	Oral + Written (PDF)
UNF	Greenfield, Aaronlobbyist	Individual	Written (PDF)
UNF	O'Halloran, Mike	Individual	Oral + Written (PDF)
UNF	Tibbals, Trudy	Individual	Position only
INFO	Yeager, Robert	Department of Assessments and Taxation	Written (PDF)

Organizations on record

Amalgamated Transit Union Local 689FAV 1

Apartments and Office Building AssociationUNF 1

ATU Local 1300FAV 1

ATU Local 689FAV 1

Baltimore ThriveFAV 2

Baltimoreans for People Oriented Places (BaltPOP)FAV 1

BaltPOP - Baltimoreans for People-Oriented PlacesFAV 1

Bryson F. Popham, P.A.UNF 1

Center for the Study of EconomicsFAV 1

Community Law CenterFAV 1

Department of Assessments and TaxationINFO 1

Eastern Shore Land ConservancyFAV 1

FelloFAV 1

Greater Greater WashingtonFAV 1

Just Economics LLCFAV 1

Maryland Association of Counties (MACo)FAV 1

Maryland Building Industry AssociationUNF 1

Maryland Chamber of CommerceUNF 1

Maryland RealtorsUNF 1

Maryland Retailers AssociationUNF 1

Maryland Sierra ClubFAV 1

Maryland State & District of Columbia AFL-CIOFAV 1

Maryland State Education AssociationFAV 1

Maryland Tech CouncilUNF 1

Montgomery County Chamber of CommerceUNF 1

NAIOP MarylandUNF 1

WMDA/CARUNF 1

YearFAV 1

Registered lobbyists who testified

FAVWivell, BrianATU Local 1300Registered for: Amalgamated Transit Union Local 1300

FAVGirardi, MatthewAmalgamated Transit Union Local 689Registered for: Amalgamated Transit Union Local 689

FAVShewbridge, RylieFelloRegistered for: Fello; City of Frederick; City of Westminster; Everytown for Gun Safety Action Fund; League of Life & Health Insurers of Maryland, Inc.; Maryland Children's Alliance, Inc.…

FAVReed, DanGreater Greater WashingtonRegistered for: Greater Greater Washington

FAVMendelson, LindseyMaryland Sierra ClubRegistered for: Sierra Club Maryland Chapter

FAVJohnson, SeanMaryland State Education AssociationRegistered for: Maryland State Education Association

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

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

UNFWiggins, GrasonMaryland Chamber of CommerceRegistered 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…

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

UNFlocklair, caileyMaryland Retailers AssociationRegistered for: HPSO Investments LLC, T/A Riverboat on the Potomac; Maryland Retailers Alliance; Maryland Retailers Association

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

UNFGreenfield, AaronRegistered for: BTS Bioenergy; Baltimore Area Council Boy Scouts of America, Inc.; Embassy of Japan; Ernst & Young, LLP; FEi Systems; Goodwill Industries of the Chesapeake…