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Bill

HB 90

Property Taxes - Authority of Counties to Establish a Subclass and Set a Special Rate for Commercial and Industrial Property

2026 Regular Session Introduced by Dylan Behler and 5 co-sponsors

Allows Maryland counties to establish separate property tax classifications and rates for commercial and industrial properties instead of uniform countywide rates.

Hearing 1/27 at 2:00 p.m.
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Bill Summary · HB 90

Legislative bill overview

HB 90 would grant Maryland counties the authority to create a separate property tax classification (subclass) for commercial and industrial properties and set different tax rates for this category than residential properties. Currently, Maryland law restricts counties' ability to differentiate tax rates between property types. This bill would expand local taxing authority by allowing counties to establish their own commercial/industrial tax structures.

Why is this important

Property tax policy directly affects business operating costs, local government revenue, and housing affordability. Allowing counties to tax commercial and industrial properties differently than residential could shift the tax burden between business owners and homeowners, potentially making communities more or less attractive for commercial development. This represents a significant change in how counties can fund local services.

Potential points of contention

  • Business competitiveness concerns: Higher commercial tax rates could discourage businesses from locating or expanding in counties that implement them, potentially reducing job creation and economic development
  • Residential property implications: Conversely, lower commercial rates would require compensating revenue from residential property taxes, potentially increasing homeowner burdens in affordability-sensitive markets
  • Tax base fragmentation: Different rate structures across counties could create inconsistent business environments across Maryland and complicate compliance for multi-county operations

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

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