Maryland legislation · 2026 Regular Session
Maryland HB161: Property Tax Credit - Retail Service Station Conversions
Status: Signed into law, May 26, 2026
Authorizing the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation to grant, by law, a credit against the county or municipal corporation property tax on real property if use of the real property has been converted from a retail service station to other certain uses; prohibiting the application of the credit unless the underground storage tanks located on or formerly located on the real property have been permanently closed; and applying the Act to all taxable years after June 30, 2026.
What the bill says
An act concerning Property Tax Credit - Retail Service Station Conversions FOR the purpose of authorizing the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation to grant, by law, a credit against the county or municipal corporation property tax imposed on real property if use of the real property has been converted from a retail service station to other certain uses…
From the enrolled text, June 3, 2026:
AN ACT concerning Property Tax Credit - Retail Service Station Conversions FOR the purpose of authorizing the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation to grant, by law, a credit against the county or municipal corporation property tax imposed on real property if use of the real property has been converted from a retail service station to other certain uses; authorizing the State to pay to each county or municipal corporation that grants the property tax credit under this Act an amount equal to a certain percentage of certain forgone revenue of the county or municipal corporation; and generally relating to a property tax credit for retail service station conversions. BY adding to Article - Tax - Property Section 9-276 Annotated Code of Maryland (2019 Replacement Volume and 2025 Supplement) SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, That the Laws of Maryland read as follows: Article - Tax - Property 9-276. (A) (1) IN THIS SECTION THE FOLLOWING WORDS HAVE THE MEANINGS INDICATED. (2) "DISCOUNT STORE" MEANS A RETAIL STORE THAT OFFERS FOR SALE: (I) A COMBINATION AND VARIETY OF CONVENIENCE AND CONSUMER SHOPPING GOODS; AND (II) THE MAJORITY OF THE ITEMS IN THE INVENTORY AT A PRICE NOT TO EXCEED $5. (3) "RETAIL USE" DOES …
Sponsors
- Sheila Ruth (D, 44B) · primary sponsor
- Nick Allen (D, 8)
- Dylan Behler (D, 30A)
- Kris Fair (D, 3)
- Jessica Feldmark (D, 12A)
- Mary Lehman (D, HD-021)
- Aletheia McCaskill (D, 44B)
- April Fleming Miller (R, HD-004)
- Joseline Peña-Melnyk (D, 21)
- Jared Solomon (D, 18)
- Jennifer Terrasa (D, 13)
- Chris Tomlinson (R, 5)
Latest actions
- : Approved by the Governor - Chapter 643
- : Returned Passed
- : Third Reading Passed (46-0)
- : Second Reading Passed
- : Favorable Adopted
- : Favorable Report by Budget and Taxation
- : Hearing 3/31 at 1:00 p.m.
- : Referred Budget and Taxation
- : Third Reading Passed (129-7)
- : Second Reading Passed with Amendments
Votes
- Third Reading Passed (46-0) (April 7, 2026): 46 yea, 0 nay, passed
- Third Reading Passed (129-7) (March 11, 2026): 129 yea, 7 nay, passed
Common questions
- What is HB161?
- HB161 is a bill in the Maryland Legislature (2026 Regular Session): Property Tax Credit - Retail Service Station Conversions.
- What does HB161 do?
- In its own words: An act concerning Property Tax Credit - Retail Service Station Conversions FOR the purpose of authorizing the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation to grant, by law, a credit against the county or municipal corporation property tax imposed on real property if use of the real property has been converted from a retail service station to other certain uses…
- What is the status of HB161?
- Signed into law as of May 26, 2026. Latest action: Approved by the Governor - Chapter 643 (May 26, 2026).
- Who sponsored HB161?
- Sheila Ruth (D, 44B), with 11 co-sponsors.
- Where is the official record for HB161?
- On the Maryland Legislature website: https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/hb0161?ys=2026RS
Source: official Maryland record. Tracked by Delilah, AI for legislation across all 50 states and Congress.