Prince George's County - Alcoholic Beverages - Class B Beer, Wine, and Liquor Licenses PG 321-26
HB0416 authorizes Prince George’s County to apply a special property tax rate to certain vacant and abandoned properties without being constrained by any county charter tax limitation. The bill amends the property tax statute to make clear that, for Prince George’s County only, a county tax limitation does not apply when the county governing body sets a special rate for vacant lots or improved properties that have been cited as vacant and unfit for habitation or other authorized use on a housing or building violation notice.
The bill also preserves the existing reporting framework for counties that adopt such a special rate. Those counties must report annually to the Department of Housing and Community Development and the General Assembly on the rate set, the number of affected properties, revenue changes, how the revenue is used, and whether the properties are viable for adaptive reuse and conversion. The act would take effect June 1, 2025, and apply to taxable years beginning after June 30, 2025.
The bill narrows the effect of county tax limitations in Prince George’s County by exempting a specific vacant-and-abandoned-property tax rate from charter-based caps on property tax rates or revenue growth. In practice, this gives the county more flexibility to use property taxation as a tool to address blight, vacancy, and redevelopment of problem properties. It amends § 6-302 of the Tax-Property Article and relies on the definition of county tax limitation in § 21-701 of the Local Government Article, while leaving the broader special-rate authority and reporting obligations intact.
The available context suggests the bill was not advanced to enactment and was ultimately withdrawn by the sponsor in the House. Because there are no committee transcripts or recorded votes in the provided material, there is no documented floor or committee debate to indicate broad support or opposition. The bill’s structure, however, suggests a policy goal focused on local housing enforcement and redevelopment, which is typically framed as a targeted local-government tool rather than a broad tax increase.
The main point of contention is likely the bill’s override of Prince George’s County’s charter-based tax limitation, which could be viewed as reducing taxpayer protections or limiting the county’s self-imposed fiscal constraints. Supporters would likely emphasize the need for stronger incentives to address vacant, abandoned, and uninhabitable properties and to encourage adaptive reuse. Opponents, if any, would likely focus on the potential for higher tax burdens on distressed properties, the scope of county taxing authority, and whether the special rate is the best mechanism for blight reduction.