SB 457

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

Sponsor: Jim Rosapepe (District 21)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 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 (34)

MGA witness list

FAV 20FavorableUNF 14Unfavorable

Position	Witness	Organization	Testimony
FAV	Wivell, Brianlobbyist	ATU Local 1300	Oral + Written (PDF)
FAV	Girardi, Matthewlobbyist	Amalgamated Transit Union Local 689	Written (PDF)
FAV	Cook, Henry	BaltPOP - Baltimoreans for People Oriented Places	Written (PDF)
FAV	Bjorndalen, David	Baltimore Thrive	Oral + Written (PDF)
FAV	Scherer, Phil	Baltimoreans for People Oriented Places (BaltPOP)	Oral
FAV	Kisicki, Carrielobbyist	Coalition for Smarter Growth	Written (PDF)
FAV	Roth-Gormley, Shana	Community Law Center	Oral + Written (PDF)
FAV	Bailey, Owen	Eastern Shore Land Conservancy	Oral + 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	Gordon, Sean	Individual	Written (PDF)
FAV	Guinnup, Chris	Individual	Written (PDF)
FAV	Larkin, Michael	Individual	Written (PDF)
FAV	Senator Rosapepe, Senator Rosapepelegislator	Individual	Oral
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	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	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	Written (PDF)
UNF	Vetter, Drew	Individual	Written (PDF)

Organizations on record

Amalgamated Transit Union Local 689FAV 1

Apartments and Office Building AssociationUNF 1

ATU Local 1300FAV 1

Baltimore ThriveFAV 1

Baltimoreans for People Oriented Places (BaltPOP)FAV 1

BaltPOP - Baltimoreans for People Oriented PlacesFAV 1

Bryson F. Popham, P.A.UNF 1

Coalition for Smarter GrowthFAV 1

Community Law CenterFAV 1

Eastern Shore Land ConservancyFAV 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 Sierra ClubFAV 1

Maryland State & District of Columbia AFL-CIOFAV 1

Maryland State Education AssociationFAV 1

Maryland Tech CouncilUNF 2

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

FAVKisicki, CarrieCoalition for Smarter GrowthRegistered for: Coalition for Smarter Growth dba Piedmont Environmental Council

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

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

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…