SB 427

Property Taxes - Authority of Counties to Establish a Subclass and Set a Special Rate for Personal Property of Data Centers

Sponsor: Karen Lewis Young (District 3)Committee: Budget and TaxationSubject: Taxes - PropertyStatus: Hearing 2/18 at 1:00 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, by law, a subclass of personal property consisting of all the personal property of certain qualified data centers and set a special personal property tax rate for the subclass; and applying the Act to all taxable years beginning after June 30, 2026.

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Testimony (34)

MGA witness list

FAV 23FavorableUNF 11Unfavorable

Position	Witness	Organization	Testimony
FAV	Demiray, Sonia	Climate Communications Coalition	Written (PDF)
FAV	McGilvray, Laurie	Climate Justice Wing of the Maryland Legislative Coalition	Written (PDF)
FAV	Fitzwater, Jessica	Frederick County Executive	Oral + Written (PDF)
FAV	Organization, HoCo Climate Action	HoCo Climate Action	Written (PDF)
FAV	Feighner, Liz	Liz Feighner, self	Position only
FAV	Kinnally, Kevin	Maryland Association of Counties (MACo)	Oral + Written (PDF)
FAV	Plante, Cecilia	Maryland Legislative Coalition	Position only
FAV	Kinsey, Kathy	Mobilize Frederick	Written (PDF)
FAV	Davis, Mariahlobbyist	Nature Forward	Oral + Written (PDF)
FAV	Lewis Young, Senator Karen	Senator Karen Lewis Young	Written (PDF)
FAV	McNair, Lee	Unitarian Universalist Environmental Justice Ministry	Position only
FAV	Hamidi, Renee	Valleys Planning Council	Written (PDF)
FAV	Kaplowitz, Richard KAP	Year	Written (PDF)
FAV	Arndt, Dave	Individual	Position only
FAV	Benecke, Eileen	Individual	Written (PDF)
FAV	Cohn, Debbie	Individual	Written (PDF)
FAV	Held, Karl	Individual	Written (PDF)
FAV	Law, Elizabeth	Individual	Written (PDF)
FAV	McKay, Steven	Individual	Oral + Written (PDF)
FAV	Senator Lewis Young, Senator Lewis Younglegislator	Individual	Oral
FAV	Shopland, Jamie	Individual	Written (PDF)
FAV	Simmons, Brent	Individual	Oral + Written (PDF)
FAV	Smith, Greg	Individual	Position only
UNF	Popham, Brysonlobbyist	Bryson F. Popham, P.A.	Written (PDF)
UNF	Zirkle, Andrewlobbyist	Data Center Alliance of Maryland	Written (PDF)
UNF	Graf, Lorilobbyist	Maryland Building Industry Association	Written (PDF)
UNF	LaHatte, Jennifer	Maryland Department of Commerce	Written (PDF)
UNF	Schulz, Kelly	Maryland Tech Council	Oral
UNF	Zirkle, Andrewlobbyist	Maryland Tech Council	Oral
UNF	Levine, Brianlobbyist	Montgomery County Chamber of Commerce	Written (PDF)
UNF	Ballentine, Tom	NAIOP Maryland	Position only
UNF	Mauer, William	Individual	Position only
UNF	Tibbals, Trudy	Individual	Position only
UNF	Vetter, Drew	Individual	Written (PDF)

Organizations on record

Bryson F. Popham, P.A.UNF 1

Climate Communications CoalitionFAV 1

Climate Justice Wing of the Maryland Legislative CoalitionFAV 1

Data Center Alliance of MarylandUNF 1

Frederick County ExecutiveFAV 1

HoCo Climate ActionFAV 1

Liz Feighner, selfFAV 1

Maryland Association of Counties (MACo)FAV 1

Maryland Building Industry AssociationUNF 1

Maryland Department of CommerceUNF 1

Maryland Legislative CoalitionFAV 1

Maryland Tech CouncilUNF 2

Mobilize FrederickFAV 1

Montgomery County Chamber of CommerceUNF 1

NAIOP MarylandUNF 1

Nature ForwardFAV 1

Senator Karen Lewis YoungFAV 1

Unitarian Universalist Environmental Justice MinistryFAV 1

Valleys Planning CouncilFAV 1

YearFAV 1

Registered lobbyists who testified

FAVDavis, MariahNature ForwardRegistered for: Nature Forward

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…

UNFZirkle, AndrewData Center Alliance of MarylandRegistered for: Technology Council of Maryland, Inc.

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

UNFZirkle, AndrewMaryland Tech CouncilRegistered for: Technology Council of Maryland, Inc.

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