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Bill

Bill

HB 389

Property Tax - Day Care Centers, Child Care Homes, and Child Care Centers

2025 Regular Session Introduced by Dana Jones and 1 co-sponsor

Maryland law modifies property tax treatment for child care facilities to adjust tax burden on operators providing essential early childhood services.

Approved by the Governor - Chapter 122
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WeVote Research Nonpartisan
Bill Summary · HB 389

Legislative bill overview

HB 389 modifies Maryland's property tax treatment for day care centers, child care homes, and child care centers by adjusting their assessment or exemption status. The bill was introduced by Julie Palakovich Carr and Dana Jones, passed both chambers, received a favorable report from the Budget and Taxation Committee, and was signed into law by the Governor in April 2025.

Why is this important

Child care facilities are critical infrastructure for working families and early childhood development. Property tax treatment directly affects operating costs, which influences affordability and accessibility of child care services in Maryland communities. Changes to tax burden can either reduce barriers to child care availability or shift financial obligations onto facility operators.

Potential points of contention

  • Cost implications for providers: Depending on whether the bill reduces or increases tax obligations, it may ease financial pressure on child care operators or impose new costs that could be passed to families
  • Government revenue impact: Property tax modifications affect municipal and county budgets; exemptions or reductions decrease local government revenue that funds schools and services
  • Equity considerations: The bill's scope (which facility types qualify, which don't) determines whether benefits are distributed equitably across child care sectors and geographic areas

Compiled from official sources — confirm details with the bill’s official record.

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