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MarylandHB 01612026 Regular SessionHouseWALLET

Property Tax Credit - Retail Service Station Conversions

Sponsored By: Sheila Ruth (Democratic)

Signed by Governor

Taxes - PropertyBaltimore CityCounties -see also- Chartered Counties; Code Counties; etc.Environmental Matters -see also- Conserv; Nat Resrce; PollutFuel -see also- CoalLaws and Ordinances -see also- Pub Local Laws; Uniform LawsMunicipal Corporations -see also- Annap; BaltProperty TaxReal PropertyResidential Property -see also- Apartments; CondominiumsRetail SalesRevenue and Taxes -see also- (specific tax)Rules and RegulationsService StationsState Aid -see also- Public BenefitsStorageTax Credits

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 1 costs, 0 mixed.

Local property tax break for gas station conversions

Your city or county can grant a credit against local property tax when a former gas station is converted to retail, housing, or mixed use. You can get the credit only if all underground storage tanks are permanently closed under Maryland Department of the Environment rules. Local law in your area sets the credit amount, how long it lasts, and how to apply. The credit is meant to help with tank removal and cleanup costs. The law takes effect June 1, 2026, and applies to taxable years beginning after June 30, 2026.

Certain stores cannot get the credit

The law defines a discount store as one where most items cost $5 or less. It also says “retail use” does not include discount stores, self‑storage, licensed cigarette retailers, licensed other tobacco retailers or tobacconists, vape or electronic smoking device shops, or Class A retail alcohol license holders. If your conversion becomes one of these uses, you cannot get the local property tax credit. The law takes effect June 1, 2026, and applies to taxable years beginning after June 30, 2026.

Sponsors & Cosponsors

Sponsor

  • Sheila Ruth

    Democratic • House

Cosponsors

  • Nick Allen

    Democratic • House

  • Dylan Behler

    Democratic • House

  • Derrick Coley

    Democratic • House

  • Eric Ebersole

    Democratic • House

  • Kris Fair

    Democratic • House

  • Jessica Feldmark

    Democratic • House

  • Mary A. Lehman

    Democratic • House

  • Aletheia McCaskill

    Democratic • House

  • April Miller

    Republican • House

  • Joseline A. Peña-Melnyk

    Democratic • House

  • Jared Solomon

    Democratic • House

  • Jen Terrasa

    Democratic • House

  • Chris Tomlinson

    Republican • House

  • Joe Vogel

    Democratic • House

  • Caylin Young

    Democratic • House

  • Natalie Ziegler

    Democratic • House

Roll Call Votes

All Roll Calls

Yes: 175 • No: 7

Senate vote • 4/7/2026

Third Reading Passed

Yes: 46 • No: 0

House vote • 3/11/2026

Third Reading Passed

Yes: 129 • No: 7 • Other: 1

Actions Timeline

  1. Approved by the Governor - Chapter 643

    5/26/2026

  2. Returned Passed

    4/8/2026House

  3. Third Reading Passed (46-0)

    4/7/2026Senate

  4. Second Reading Passed

    4/3/2026Senate

  5. Favorable Adopted

    4/3/2026Senate

  6. Favorable Report by Budget and Taxation

    4/3/2026Senate

  7. Hearing 3/31 at 1:00 p.m.

    3/25/2026Senate

  8. Referred Budget and Taxation

    3/12/2026Senate

  9. Third Reading Passed (129-7)

    3/11/2026House

  10. Second Reading Passed with Amendments

    3/10/2026House

  11. Favorable with Amendments {263224/1 Adopted

    3/10/2026House

  12. Favorable with Amendments Report by Ways and Means

    3/9/2026House

  13. First Reading Ways and Means

    1/14/2026House

  14. Hearing 1/20 at 1:00 p.m.

    1/13/2026House

  15. Pre-filed

    9/10/2025House

Bill Text

  • Enacted

    5/26/2026

    PDF

  • Third Reading

    3/10/2026

    PDF

  • First Reading

    1/14/2026

    PDF

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