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HB 874

Property Tax - Special Use Assessment of Country Clubs and Golf Courses - Repeal

2025 Regular Session Introduced by Gabriel Acevero and 6 co-sponsors

Maryland bill repeals property tax breaks for country clubs and golf courses, requiring them to pay taxes based on fair market value instead of special-use rates.

Hearing 2/18 at 1:00 p.m.
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WeVote Research Nonpartisan
Bill Summary · HB 874

Legislative bill overview

HB 874 repeals Maryland's special use assessment provision that currently allows country clubs and golf courses to be taxed at lower rates based on their agricultural or recreational use rather than their market value. This bill would require these properties to be assessed and taxed at their fair market value like other commercial real estate.

Why is this important

Country clubs and golf courses currently benefit from significant property tax breaks that reduce local government revenue while potentially shifting tax burdens to other property owners. This change could generate substantial tax revenue for counties and municipalities, though it would increase operating costs for these facilities and potentially affect their operations and membership fees.

Potential points of contention

  • Revenue impact debate: Supporters argue this closes a tax loophole and funds schools/services; opponents claim it threatens a legitimate industry and recreational access for members
  • Property valuation complexity: Golf courses have unique market characteristics; determining fair market value may be contentious and subject to legal challenges
  • Economic effects on facilities: Repeal could force closures of marginally profitable courses, reduce employment, or price out middle-income members depending on fee increases
  • Precedent and fairness: Questions about whether other recreational or agricultural properties deserve similar reassessment and whether this creates inconsistent treatment across property types

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

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