Anne Arundel County – Property Tax Credit – Habitat for Humanity of the Chesapeake, Incorporated
Summary
HB447 updates Maryland property tax credit law for Anne Arundel County to reflect the current legal name of the nonprofit formerly known as Arundel Habitat for Humanity, Inc., now Habitat for Humanity of the Chesapeake, Incorporated. The bill authorizes Anne Arundel County or any municipal corporation in the county to grant a property tax credit against county or municipal property taxes on real property owned by that organization.
The measure also broadens the credit’s reach by removing the prior reference to two specific property addresses and instead allowing the credit to apply to any real property owned by Habitat for Humanity of the Chesapeake, Incorporated. Local governments retain discretion over whether to adopt the credit and, if they do, to set its amount, duration, scope, and administrative terms by local law. The act takes effect June 1, 2025, and applies to taxable years beginning after June 30, 2025.
Impact
HB447 amends Section 9-303(b)(3) of the Tax-Property Article of the Annotated Code of Maryland. Its practical effect is to expand and modernize the eligibility language for a local property tax credit in Anne Arundel County, allowing the credit to apply to all real property owned by the named nonprofit rather than only to two listed parcels. The bill does not mandate a credit; it preserves local legislative authority for Anne Arundel County and its municipalities to decide whether to grant the credit and how to structure it.
Sentiment
The bill appears to have been broadly noncontroversial and well supported. It passed the House 135-2 and the Senate 46-0, indicating strong bipartisan approval and little recorded opposition. No committee transcript was provided, but the voting history suggests the measure was viewed as a routine, technical, and locally focused update benefiting a recognized affordable-housing nonprofit.
Contention
The main substantive issue is the scope of the tax credit. The bill changes the credit from being tied to specific property addresses to covering any real property owned by Habitat for Humanity of the Chesapeake, which expands the potential benefit to the organization. Any concern would likely center on the local tax base or on whether the county and municipalities should retain full discretion over granting the credit, but the bill preserves that local control. No recorded floor or committee debate indicates significant disagreement.