Maryland 2026 Regular Session

Maryland Senate Bill SB30

Introduced
1/14/26  
Refer
1/14/26  
Report Pass
3/2/26  
Engrossed
3/5/26  
Refer
3/6/26  
Report Pass
4/2/26  

Caption

Baltimore County - Property Tax Credit - Fraternal Order of Police Lodge 34

Impact

If enacted, SB30 will modify the property tax framework within Baltimore County, reflecting a targeted fiscal policy approach toward organizations that play a role in community safety and law enforcement. The bill will result in a full exemption from property taxes for the specified lodge, effectively altering the tax revenue collected by the county from this property. The change is anticipated to support the lodge's activities and potentially stimulate further community engagement and safety initiatives.

Summary

Senate Bill 30 introduces a property tax credit specifically aimed at the Fraternal Order of Police Lodge 34 in Baltimore County. This legislation empowers the governing body of Baltimore County to grant a 100% property tax credit on real property owned by the lodge, which is located at 730 Wampler Road, Middle River, Maryland. By allowing this property tax credit, the bill aims to alleviate financial burdens on the lodge and support its operational sustainability, recognizing its role within the community.

Sentiment

The sentiment around SB30 appears largely supportive among stakeholders who view the Fraternal Order of Police as a critical community organization. Proponents argue that the tax credit is a deserved recognition of the lodge's service to public safety and community welfare. However, there may be dissent from fiscal conservatives or those concerned about the implications of tax exemptions on broader county revenue and the precedent it sets for other organizations seeking similar treatment.

Contention

While the bill seems to have garnered favor within the local governance context, there are potential points of contention regarding equity and fairness in property tax policy. Critics may argue that granting a tax credit to one organization could lead to requests from others, creating a more complicated tax landscape and putting pressure on the county's funding for public services. The need to balance support for community organizations with fiscal responsibility is likely to be a central theme in ongoing discussions surrounding SB30.

Companion Bills

MD HB211

Crossfiled Baltimore County – Property Tax Credit – Fraternal Order of Police Lodge 34

Previously Filed As

MD SB550

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

MD HB1546

Baltimore County - Homestead Property Tax Credit - Individuals at Least 65 Years Old

MD SB724

Baltimore City - Tax Sales - Heir-Occupied Property and Registry

MD SB178

Anne Arundel County - Property Tax Credit - Habitat for Humanity of the Chesapeake, Incorporated

MD HB447

Anne Arundel County – Property Tax Credit – Habitat for Humanity of the Chesapeake, Incorporated

MD SB822

Property Tax - Tax Credit for Nonprimary Residence

MD HB907

Property Tax Credit - Urban Agricultural Property - Alterations

MD SB289

Baltimore City - Removal of Debt Ballot Questions

MD SB344

Property Tax Credit - Retail Service Station Conversions

MD SB966

Howard County - Ambient Air Quality Control - Permit Applications, Permit Holders, and Property Tax Credit Ho. Co. 6-25

Similar Bills

CA SB1352

Property taxation: newly constructed: reconstructed property.

CA AB245

Property taxation: application of base year value: disaster relief.

CA SB1053

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.

HI HB1398

Relating To Property.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

TX HB2011

Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.