MD HB1224

Charter counties may set special property tax rates on vacant and abandoned properties that exceed any tax rate or revenue limits established in the county charter

Revenue collected from the special rate on vacant and abandoned properties may be distributed to the county's general fund, even when exceeding charter limitations

Applies to vacant lots or improved properties cited as vacant and unfit for habitation on housing or building violation notices

Counties using this special rate must report annually by December 1 to the Department of Housing and Community Development and the General Assembly on the rate, number of affected properties, revenue changes, and adaptive reuse viability

Takes effect June 1, 2026, applicable to taxable years beginning after June 30, 2026