MD HB1178

Authorizes the Mayor and City Council of Baltimore City to set special property tax rates for any class or subclass of property subject to the county property tax

Exempts Baltimore City's special property tax rates from the standard requirement that all real property be taxed at a single county rate

Preserves existing authority for Baltimore City and other counties to set special rates for vacant lots or properties cited as unfit for habitation on housing or building violation notices

Takes effect June 1, 2025, and applies to taxable years beginning after June 30, 2025