MarylandHB 13432025 Regular SessionHouseWALLET

Anne Arundel County - Property Tax - Day Care Centers and Child Care Centers

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 3 benefits, 0 costs, 0 mixed.

Local tax credits for business childcare space

Anne Arundel County and its municipalities can grant this property tax credit by local law; it is not automatic. The property-owning business must have at least 25 employees. A substantially completed improvement must include space used only for a registered family or large family child care home, or licensed child care center. The annual credit cannot exceed $10,000 or the local property tax on the eligible portion, whichever is less. Local governments set the credit amount, duration, and other terms. The law takes effect June 1, 2025, and applies to taxable years beginning after June 30, 2025.

Local tax credits for daycare property owners

Anne Arundel County and its municipalities can grant a separate property tax credit by local law; it is not automatic. It covers property, including improvements, with space used only for qualifying day care. Eligible uses include registered family or large family child care homes and licensed child care, elderly day care, or adult day care centers. The annual credit cannot exceed $10,000 or the local property tax on the eligible portion, whichever is less. Local governments set the amount, duration, and other terms; property qualifying for the separate business childcare credit cannot receive this credit. The law takes effect June 1, 2025, and applies to taxable years beginning after June 30, 2025.

Tax relief for home child care

In Anne Arundel County, the law expands a personal-property tax exemption to registered large family child care homes. It covers items an individual owns, keeps at their residence, and uses for that care. The existing exemption for registered family child care homes remains. The law also retains an exemption for individually owned business items used at the owner's main residence. Their total original cost must be below $20,000, excluding vehicles already exempt under state law. When owners attest that the total is below $20,000, the Department cannot require personal-property information or a personal-property tax return. The law takes effect June 1, 2025, and applies to taxable years beginning after June 30, 2025.

Sponsors & Cosponsors

Sponsor

Dana Jones
Democratic • House

Cosponsors

Heather Bagnall
Democratic • House
Dylan Behler
Democratic • House

Roll Call Votes

All Roll Calls

Yes: 181 • No: 1

Senate vote • 4/7/2025

Third Reading Passed

Yes: 47 • No: 0

House vote • 3/17/2025