Maryland 2026 Regular Session

Maryland House Bill HB571

Introduced
1/28/26  
Refer
1/28/26  
Report Pass
3/23/26  
Engrossed
3/23/26  
Refer
3/23/26  
Report Pass
4/6/26  

Caption

Nonprofit Housing Corporations - Taxes and Special Assessments Exemptions - Alterations

Impact

This legislation has the potential to positively impact affordable housing initiatives by allowing nonprofit housing corporations to operate with reduced tax burdens. By exempting properties that qualify as affordable housing from state and local taxes, the bill incentivizes the development of housing that meets the needs of low-income individuals and families. Additionally, these changes facilitate the establishment of housing projects that are affordable and sustainable in the long term, thus promoting community welfare and housing stability for vulnerable populations.

Summary

House Bill 571 introduces significant changes relating to the treatment of nonprofit housing corporations regarding tax exemptions and the enforcement of judgment taxes and special assessments. The bill alters the definition of what constitutes a nonprofit housing corporation, outlining specific criteria for tax exemptions for real properties owned by such entities. It aims to provide further clarification on the properties exempt from taxes and how nonprofits can benefit from this exemption, ultimately boosting the development of affordable housing within the state of Maryland.

Sentiment

The sentiment towards HB 571 appears to be supportive among legislators and advocates of affordable housing. Supporters argue that easing the tax obligations for nonprofit housing entities will encourage more initiatives aimed at creating low-income housing. Conversely, there may be concerns raised regarding the fiscal impact on local governments that may rely on property tax revenues, prompting discussions about the balance between supporting affordable housing and maintaining essential public services.

Contention

Notable points of contention surrounding this bill could involve debates about the criteria for what qualifies as a nonprofit housing corporation and the implications of tax exemptions on local government funding. Critics could argue that the broad definitions and exemptions may lead to unintended consequences, such as reduced accountability or oversight of nonprofit entities. Additionally, there might be concerns that these changes could diminish the tax base for local governments, impacting their ability to fund essential services.

Companion Bills

MD SB369

Crossfiled Nonprofit Housing Corporations - Tax and Enforcement of Judgment Exemptions - Alterations

Previously Filed As

MD HB296

Personal Property Tax - Exemptions for Low Assessments - Alteration

MD HB919

State Tax Credits, Exemptions, and Deductions - Alterations and Repeal

MD HB193

Uninsured Employers' Fund - Assessments and Special Monitor

MD SB550

Baltimore City - Property Tax - Authority to Impose on Vacant and Abandoned Property Owned by Nonprofit Organizations

MD SB927

Corporations and Associations - Cooperative Limited Equity Housing Corporations - Establishment

MD HB876

Access to Counsel in Evictions - Special Fund - Alteration

MD HB258

Economic Development - West North Avenue Development Authority - Alterations

MD SB4

Economic Development - West North Avenue Development Authority - Alterations

MD HB716

Housing and Community Development - Statewide Rental Assistance Voucher Program Eligibility - Alterations

MD HB133

State Department of Assessments and Taxation - Notification of Constant Yield Tax Rate - Alteration

Similar Bills

CA SB1240

Office of Nonprofit Empowerment.

AL SB277

Unincorporated nonprofit associations; decentralized associations provided for

AL HB483

Unincorporated nonprofit associations; decentralized associations provided for

HI HB1645

Relating To Liability.

CA SCR171

California Nonprofits Day.

CA ACR62

California Nonprofits Day.

CA AB1836

California State Nonprofit Security Grant Program.

CO HB1170

Lobbying by Nonprofit Entities