MD HB1224

Charter counties may set a special property tax rate on vacant lots and properties cited as vacant and unfit for habitation that exceeds any tax rate or revenue limits in the county charter.

Revenue collected from the special rate on vacant and abandoned properties that exceeds charter limitations may be distributed to the county's general fund.

Counties using the 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, use of revenue, and plans for adaptive reuse of viable properties.

Effective June 1, 2026, applicable to taxable years beginning after June 30, 2026.