Relating to discovery.

2025 Regular Session

Allows Anne Arundel County/localities to grant a property tax credit for real property owned by Habitat for Humanity of the Chesapeake, Incorporated, as set by local law.

In committee upon adjournment.

Purpose

To update and broaden an existing optional local property tax credit in Anne Arundel County by (1) changing the named beneficiary from "Arundel Habitat for Humanity, Inc." to "Habitat for Humanity of the Chesapeake, Incorporated" and (2) authorizing the credit to apply to any real property owned by that organization (instead of being limited to specific addresses).

Key provisions

Replaces the name Arundel Habitat for Humanity, Inc., in Tax‑Property §9‑303(b)(3) with Habitat for Humanity of the Chesapeake, Incorporated.

Authorizes the governing body of Anne Arundel County, and municipalities in the county, to grant — by local law — a property tax credit against county or municipal real‑property tax for property owned by Habitat for Humanity of the Chesapeake, Incorporated.

Leaves to the county/municipality discretion (by local ordinance) to determine the amount, terms, scope, duration, and any other administrative details of the credit.

Effective date: takes effect June 1, 2025.

Applicability: applies to taxable years beginning after June 30, 2025.

Who is affected

Habitat for Humanity of the Chesapeake, Incorporated — may become eligible for a local property tax credit on real property it owns in Anne Arundel County (subject to local action).

Anne Arundel County and municipalities within the county — may see reduced local property tax revenues to the extent they enact and grant the credit.

Local taxpayers generally are not directly changed, but county/municipal revenue streams could be modestly reduced if the credit is adopted.

Fiscal and administrative impact

State fiscal effect: none.

Local fiscal effect: potential reduction in county and municipal property tax revenues depending on (a) whether local governments enact the credit, (b) the credit amount and terms they set, and (c) the assessed value of eligible property. The bill does not specify a dollar amount; the fiscal note estimates the revenue decrease is dependent on local decisions and eligible property values.

The Department of Legislative Services notes Anne Arundel County reported it did not provide any such county credits in FY 2023 or FY 2024; no State tax credits were claimed in 2023–24.

Implementation & procedure

The bill authorizes, but does not mandate, local governments to adopt the credit — local enactment is required to grant it.

Local ordinances would define eligibility criteria, credit calculation, duration, administrative procedures, and any reporting requirements.

Cross-file / related bill: HB 447 (Delegate Chisholm).

Bottom line

SB 178 modernizes the statute that permits an optional Anne Arundel County/local property tax credit by renaming the beneficiary organization and expanding eligibility to any real property owned by Habitat for Humanity of the Chesapeake, Incorporated. The measure grants local governments authority to adopt such credits and to set their terms; any fiscal impact depends entirely on local legislative action and the value of property receiving the credit.

Bill