SB 224

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

Sponsor: Karen Lewis Young (District 3)Committee: Budget and TaxationSubject: Taxes - PropertyStatus: Hearing 1/21 at 10:00 a.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, 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, 2026; etc.

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Testimony (24)

MGA witness list

FAV 9FavorableFWA 1Favorable with amendmentsUNF 14Unfavorable

Position	Witness	Organization	Testimony
FAV	Gobel, Christianlobbyist	AFSCME Maryland Council 3	Written (PDF)
FAV	Hunt, Ethan	Anne Arundel County Executive Office	Written (PDF)
FAV	Fitzwater, Jessica	Frederick County Executive	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	Johnson, Seanlobbyist	Maryland State Education Association	Written (PDF)
FAV	Lewis Young, Senator Karen	Senator Karen Lewis Young	Written (PDF)
FAV	Kaplowitz, Richard KAP	Year	Written (PDF)
FAV	Senator Lewis Young, Senator Lewis Younglegislator	Individual	Oral
UNF	Cantu, Hugolobbyist	Apartments and Office Building Association	Oral + Written (PDF)
UNF	Popham, Brysonlobbyist	Bryson F. Popham, P.A.	Written (PDF)
UNF	Lacey, Russell	Electric Advisors, Inc	Oral
UNF	Griffin, Andrewlobbyist	Howard County Chamber of Commerce	Written (PDF)
UNF	McWilliams, Eric	ICSC	Written (PDF)
UNF	Graf, Lorilobbyist	Maryland Building Industry Association	Oral + Written (PDF)
UNF	Wiggins, Grasonlobbyist	Maryland Chamber of Commerce	Oral + Written (PDF)
UNF	locklair, caileylobbyist	Maryland Retailers Association	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	Greenfield, Aaronlobbyist	Individual	Written (PDF)
UNF	O'Halloran, Mike	Individual	Written (PDF)
UNF	Tibbals, Trudy	Individual	Position only
FWA	Garagiola, Rob	Compass Advocacy	Written (PDF)

Organizations on record

AFSCME Maryland Council 3FAV 1

Anne Arundel County Executive OfficeFAV 1

Apartments and Office Building AssociationUNF 1

Bryson F. Popham, P.A.UNF 1

Compass AdvocacyFWA 1

Electric Advisors, IncUNF 1

Frederick County ExecutiveFAV 1

Howard County Chamber of CommerceUNF 1

ICSCUNF 1

Maryland Association of Counties (MACo)FAV 1

Maryland Building Industry AssociationUNF 1

Maryland Center on Economic PolicyFAV 1

Maryland Chamber of CommerceUNF 1

Maryland Retailers AssociationUNF 1

Maryland State Education AssociationFAV 1

Montgomery County Chamber of CommerceUNF 1

NAIOP MarylandUNF 1

Senator Karen Lewis YoungFAV 1

WMDA/CARUNF 1

YearFAV 1

Registered lobbyists who testified

FAVGobel, ChristianAFSCME Maryland Council 3Registered for: AFSCME Council 3

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

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…

UNFGriffin, AndrewHoward County 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…

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…

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…