Property Tax - City of Hagerstown and the Hagerstown Multi-Use Sports and Events Facility, Inc. - Exemption

Property tax break for Hagerstown facility and city

The law exempts certain Hagerstown property from property taxes. Property owned by the City or by the Hagerstown Multi‑Use Sports and Events Facility, Inc. qualifies if it is used mainly for public social, recreational, or entertainment purposes. The exemption covers State, County, and City taxes on both real and personal property, and it applies to taxable years that begin after June 30, 2023. On request, the Department of Assessments and Taxation must grant the retroactive exemption and the State, Washington County, and the City must refund any excess tax paid. Beginning June 1, 2026, the facility may make a payment in lieu of taxes only if it and the County or City agree on an amount.