Maryland 2026 Regular Session

Maryland House Bill HB359

Introduced
1/19/26  
Refer
1/19/26  
Report Pass
3/4/26  
Engrossed
3/6/26  
Refer
3/9/26  
Report Pass
4/6/26  

Caption

Property Tax Credit - Urban Agricultural Property - Alterations

Impact

The implementation of HB359 is expected to have significant implications for local government revenue and urban community structures. By extending tax credits to more producers engaged in urban agriculture, the bill aims to encourage the growth of sustainable food systems and enhance the economic contributions of local farms in urban areas. Moreover, through rules about public notice and opportunities for public input before tax credits are terminated, the bill promotes transparency and community involvement in local agricultural policies.

Summary

House Bill 359 focuses on establishing a property tax credit for urban agricultural properties in Maryland. The bill alters the criteria for eligibility, allowing urban agricultural properties that do not qualify under existing agricultural land assessments to still benefit from tax credits. It emphasizes supporting diverse agricultural purposes, including traditional crop production, environmental mitigation, and community development activities, thereby fostering a more dynamic urban agricultural sector.

Sentiment

The sentiment surrounding HB359 appears to be largely positive, with supporters citing its potential to boost local economies and provide fresh produce in urban environments. However, there may be some concerns raised by local governments about the impact on tax revenue from property taxes. Generally, the conversation around the bill suggests a recognition of the growing importance of urban agriculture and its role in addressing various societal challenges, including food insecurity and community resilience.

Contention

One notable point of contention involves the assessment of the effectiveness of the tax credit. The bill allows local jurisdictions to evaluate the usage and effectiveness of the tax credits after three years, with the ability to terminate the credits if found ineffective. This provision may raise concerns from urban agricultural proponents about the criteria that will guide such evaluations, potentially threatening ongoing support for urban agricultural initiatives dependent on these credits.

Companion Bills

MD HB907

Carry Over Property Tax Credit - Urban Agricultural Property - Alterations

Previously Filed As

MD HB907

Property Tax Credit - Urban Agricultural Property - Alterations

MD HB726

Homestead Property Tax Credit - Eligible Properties - Alteration

MD SB1042

Prince George's County - Property Tax Credit for Grocery Stores - Alterations

MD SB330

Property Tax Credit - Disabled or Fallen Law Enforcement Officer or Rescue Worker - Alterations

MD SB822

Property Tax - Tax Credit for Nonprimary Residence

MD HB585

Property Tax - Low-Income Housing Tax Credit - Valuation of Property

MD HB1308

Homeowners' Property Tax Credit - Eligibility and Calculation - Alterations

MD SB598

Property Tax – Low–Income Housing Tax Credit – Valuation of Property

MD HB1127

Washington County - Homestead Property Tax Credit - Eligible Properties

MD SB131

Anne Arundel County - Property Tax Credit - Supermarkets

Similar Bills

AZ HB2261

Property tax; agricultural real property

MN SF2772

Special agricultural homestead requirements modifications

MN HF2316

Property tax; special agricultural homestead requirements modified.

MN SF245

Qualified relatives expansion for special agricultural homestead

MN HF1409

Property tax; qualified relatives expanded for special agricultural homestead.

MN HF3984

Property taxes; qualified relatives for special agricultural homestead expanded.

HI SB1257

Relating To Agricultural Crime.

HI SB1257

Relating To Agricultural Crime.