MD SB131

Anne Arundel County and its municipal corporations may grant property tax credits on personal property owned by supermarkets that complete new construction or substantial renovation in designated food desert retail incentive areas

Qualifying supermarkets must have all major food departments (produce, meat, seafood, dairy, canned/packaged goods), derive more than 50% of sales from food, and dedicate more than 50% of floor space to food sales

Local governing bodies must designate by law what constitutes a "food desert retail incentive area" for eligibility purposes

The tax credit for any year cannot exceed the total personal property tax imposed on the supermarket's property for that year, and localities may set additional limits, eligibility requirements, and implementation provisions

Effective June 1, 2025, applicable to taxable years beginning after June 30, 2025