Baltimore County – Property Tax Credit – Fraternal Order of Police Lodge 34
Summary
HB211 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. If the county chooses to adopt the credit, it would apply only to that property and would offset 100% of the county property tax otherwise imposed on it for each taxable year.
The bill does not itself create the credit automatically; instead, it gives Baltimore County permission to do so by local law. The measure is prospective, taking effect June 1, 2026, and applying to taxable years beginning after June 30, 2026. In practical terms, it amends the Maryland Tax-Property Article to add a county-specific authorization for a full property tax exemption for this fraternal organization’s property.
Impact
HB211 adds a new subsection to Section 9-305 of the Tax-Property Article, expanding the list of property tax credit authorizations available to Baltimore County. The bill affects only county property tax on the identified Lodge 34 property and does not change state property tax law generally or create a statewide exemption. Its legal effect depends on subsequent action by the Baltimore County governing body, which must pass local legislation to grant the credit.
Sentiment
The bill appears to have been broadly supported and noncontroversial in the legislature. It passed the House 121-1 and the Senate 43-0, indicating overwhelming approval. The absence of committee transcript discussion suggests little recorded debate or public contention in the available materials.
Contention
The main point of potential contention is the bill’s highly targeted nature: it benefits a single organization and a single property rather than a broader class of taxpayers or nonprofits. Supporters likely view it as a local tax relief measure for a fraternal and law-enforcement-related organization, while critics could question whether a special tax preference for one parcel is appropriate public policy. However, the recorded votes show minimal opposition, and no specific objections are documented in the provided materials.