Maryland 2026 Regular Session

Maryland House Bill HB0571

Caption

Nonprofit Housing Corporations - Taxes and Special Assessments Exemptions - Alterations

Summary

House Bill 571 (HB0571) amends the definition of 'nonprofit housing corporation' to expand eligibility for exemptions from real property taxes and special assessments. The bill allows certain real properties owned by subsidiary entities of nonprofit housing corporations to be exempt from these taxes and also provides exemptions from enforcement procedures for judgments against these corporations. The legislation aims to support the development and operation of affordable housing by reducing the financial burdens on nonprofit entities involved in such initiatives.

Impact

The bill alters existing state laws regarding the taxation of nonprofit housing corporations, specifically by broadening the scope of properties eligible for tax exemptions. This change is expected to incentivize the development of affordable housing projects by reducing costs associated with property taxes and enforcement actions. It also clarifies the relationship between nonprofit housing corporations and housing authorities, potentially streamlining operations and enhancing collaboration in housing development efforts.

Sentiment

The general sentiment surrounding HB0571 appears to be supportive, as it aligns with ongoing efforts to address affordable housing shortages. Discussions indicate a recognition of the importance of nonprofit housing corporations in providing safe and sanitary housing for low-income individuals. However, there may be concerns regarding the long-term financial implications for local governments that rely on property taxes for funding.

Contention

Notable points of contention include the potential impact on local government revenues due to the expanded tax exemptions. Some stakeholders may argue that while the bill promotes affordable housing, it could lead to a decrease in funding for essential services that local governments provide. Additionally, there may be differing opinions on the adequacy of oversight for nonprofit housing corporations to ensure they fulfill their intended purposes.

Companion Bills

No companion bills found.

Previously Filed As

MD HB0571

Nonprofit Housing Corporations - Taxes and Special Assessments Exemptions - Alterations

MD HB296

Personal Property Tax - Exemptions for Low Assessments - Alteration

MD HB919

State Tax Credits, Exemptions, and Deductions - Alterations and Repeal

MD SB927

Corporations and Associations - Cooperative Limited Equity Housing Corporations - Establishment

MD HB1428

Somerset County Board of Education - Alterations

MD HB0168

Housing and Community Development - Affordable Housing - Educator Workforce Housing and Municipal Corporations

MD HB0292

State Department of Assessments and Taxation – Local Reimbursement for Administration Costs – Alterations

MD HB0294

Personal Property Tax - Exemptions for Low Assessment - Alteration

MD HB80

Land Use - Transit-Oriented Development - Alterations

MD HB0790

State Transfer Tax - Exemption for First-Time Home Buyers - Alterations

Similar Bills

WY SF0022

AN ACT relating to corporations, partnerships and associations; authorizing decentralized unincorporated nonprofit associations to automatically convert to unincorporated nonprofit associations as specified; conforming language in the Wyoming Decentralized Unincorporated Nonprofit Association Act with the Wyoming Unincorporated Nonprofit Association Act; requiring assets of decentralized unincorporated nonprofit associations to be distributed as required by federal law when winding up a decentralized unincorporated nonprofit association; clarifying references to decentralized unincorporated nonprofit associations; amending definitions; repealing obsolete provisions; making conforming amendments; and providing for an effective date.

CA SB1240

Office of Nonprofit Empowerment.

AL SB277

Unincorporated nonprofit associations; decentralized associations provided for

AL HB483

Unincorporated nonprofit associations; decentralized associations provided for

WV HB5060

Relating to Decentralized Unincorporated Nonprofit Associations

WV SB1030

Creating Decentralized Unincorporated Nonprofit Association Act

HI HB1645

Relating To Liability.

CA AB1836

California State Nonprofit Security Grant Program.