Baltimore County – Property Tax Credit – Fraternal Order of Police Lodge 34
HB0211 authorizes the governing body of Baltimore County to enact a property tax credit for a specific parcel of real property owned by Fraternal Order of Police Lodge 34 at 730 Wampler Road in Middle River. The credit is permissive rather than mandatory, meaning the county may choose by local law whether to grant it. If adopted, the credit would offset 100% of the county property tax imposed on that property for each taxable year covered by the law.
The bill amends Maryland’s Tax-Property Article by adding a new subsection to the existing property tax credit statute. It is narrowly tailored to one identified property and one organization, and it applies beginning with taxable years after June 30, 2026. The act takes effect June 1, 2026, and was approved by the Governor as Chapter 800.
This bill changes state law by creating express statutory authority for Baltimore County to grant a full county property tax credit for a single parcel owned by Fraternal Order of Police Lodge 34. It does not itself impose the credit statewide; instead, it gives the county legal permission to exempt the property from county property tax if the county enacts implementing legislation. The practical effect is to reduce or eliminate county property tax liability for the designated lodge property, while leaving other properties and taxpayers unaffected.
The available record shows no committee transcript, recorded votes, or documented floor debate, so there is no direct evidence of opposition or support in the provided materials. The bill’s enactment and gubernatorial approval suggest it moved through the process without visible controversy in the record provided. Its narrow, local, and organization-specific design also suggests it was likely treated as a targeted local tax measure rather than a broad policy change.
Because the bill grants a tax benefit to a single named organization and parcel, the main potential point of contention would be whether a special property tax credit for the Fraternal Order of Police Lodge 34 is appropriate as a matter of tax policy or fairness to other taxpayers. Critics could view it as a preferential exemption for one private or quasi-public entity, while supporters would likely characterize it as a local decision for a public-safety-related organization. However, no specific objections or supporters are identified in the provided legislative history.