# Maryland SB 0516: Property Tax - Day Care Centers, Child Care Homes, and Child Care Centers Maryland SB 0516, Property Tax - Day Care Centers, Child Care Homes, and Child Care Centers, is a 2025 Regular Session Senate bill sponsored by Nancy J. King (Democratic); status signed, last action 2025-04-22 (Approved by the Governor - Chapter 123); PRIA reads it as touching household money (as of 2026-10-17). - Canonical: https://policyrisk.com/state-bill/MD-SB0516-2025RS - As of: 2026-10-17 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Maryland SB 0516 - State: Maryland - Session: 2025 Regular Session - Title: Property Tax - Day Care Centers, Child Care Homes, and Child Care Centers - Status: signed - Chamber: Senate - Introduced: 2025-01-24 - Last action: 2025-04-22, Approved by the Governor - Chapter 123 - Sponsor: Nancy J. King (Democratic) - Cosponsors: 7 - Subjects: Taxes - Property, Children, Baltimore City, Child Care, Counties -see also- Chartered Counties; Code Counties; etc., Exemptions, Laws and Ordinances -see also- Pub Local Laws; Uniform Laws, Local Government Mandates, Municipal Corporations -see also- Annap; Balt; Hager; OC, Personal Property, Property Tax, Real Property, Tax Credits - Touches household money: yes - Roll calls: 2 (176 yes, 10 no in all) - Economic provisions PRIA read: 3 ## Summary No summary available. ## Bill overview: provisions PRIA read - Home Child Care Providers Pay Less Tax: benefit, high. The Maryland law takes effect June 1, 2025, and applies to tax years beginning after June 30, 2025. It exempts personal property from valuation and property tax when an individual owns it and keeps it at their residence. The property must support a registered family or large family child care home;… - More Business Child Care Sites Qualify: benefit, high. For tax years beginning after June 30, 2025, Maryland expands a locally authorized property tax credit for business-owned child care space. The property-owning business must have at least 25 employees. An improvement must include space used only for registered family or large family child care, or… - More Day Care Properties Qualify for Credits: benefit, high. For tax years beginning after June 30, 2025, Maryland expands eligibility for locally authorized day care property tax credits. Eligible space must be used only for registered family or large family child care, or licensed child, elderly, or adult day care. The old requirement for completion after… ## Sponsors and cosponsors - Sponsor: Nancy J. King (Democratic), Senate - Cosponsor: Joanne C. Benson (Democratic), Senate - Cosponsor: Shelly Hettleman (Democratic), Senate - Cosponsor: Karen Lewis Young (Democratic), Senate - Cosponsor: M. Jackson - Cosponsor: Cory V. McCray (Democratic), Senate - Cosponsor: Johnny Ray Salling (Republican), Senate - Cosponsor: Craig J. Zucker (Democratic), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-04-02 | House | Third Reading Passed | pass | 129 | 10 | | | 2025-03-12 | Senate | Third Reading Passed | pass | 47 | 0 | | ## Actions (21) - 2025-04-22: Approved by the Governor - Chapter 123 - 2025-04-03: Returned Passed (Senate) - 2025-04-02: Third Reading Passed (129-10) (House) - 2025-04-02: Favorable Adopted Second Reading Passed (House) - 2025-04-02: Favorable Report by Ways and Means (House) - 2025-03-26: Hearing 3/26 at 2:15 p.m. (House) - 2025-03-26: Hearing canceled (House) - 2025-03-25: Hearing 3/26 at 1:00 p.m. (House) - 2025-03-25: Hearing canceled (House) - 2025-03-17: Hearing 3/25 at 1:00 p.m. (House) - 2025-03-13: Referred Ways and Means (House) - 2025-03-12: Third Reading Passed (47-0) (Senate) - 2025-03-11: Second Reading Passed with Amendments (Senate) - 2025-03-11: Favorable with Amendments {703627/1 Adopted (Senate) - 2025-03-10: Favorable with Amendments Report by Budget and Taxation (Senate) - 2025-02-11: Hearing 2/12 at 1:00 p.m. (Senate) - 2025-02-11: Hearing canceled (Senate) - 2025-02-11: Hearing 2/12 at 1:05 p.m. (Senate) - 2025-02-11: Hearing canceled (Senate) - 2025-01-27: Hearing 2/12 at 1:00 p.m. (Senate) - 2025-01-24: First Reading Budget and Taxation (Senate) ## Bill text - Enacted, 2025-04-22: [PDF](https://mgaleg.maryland.gov/2025RS/Chapters_noln/CH_123_sb0516t.pdf) - Third Reading, 2025-03-11: [PDF](https://mgaleg.maryland.gov/2025RS/bills/sb/sb0516t.pdf) - First Reading, 2025-01-24: [PDF](https://mgaleg.maryland.gov/2025RS/bills/sb/sb0516f.pdf) ## Related bills - HB 0384: Maryland Disability Service Animal Program - Established (vetoed) - SB 0227: Workers' Compensation - Payment From Uninsured Employers' Fund - Revisions (vetoed) - HB 0482: Occupational Licensing and Certification - Criminal History - Predetermination Review Process (vetoed) - SB 0157: Maryland Disability Service Animal Program - Established (vetoed) - HB 1294: Commercial Law - Credit Regulation - Earned Wage Access and Credit Modernization (became law) - HB 0228: Maryland Veterans Trust – Assistance to Members of the Maryland National Guard (signed) ## Sources - [Enacted (PDF)](https://mgaleg.maryland.gov/2025RS/Chapters_noln/CH_123_sb0516t.pdf) - [Third Reading (PDF)](https://mgaleg.maryland.gov/2025RS/bills/sb/sb0516t.pdf) - [First Reading (PDF)](https://mgaleg.maryland.gov/2025RS/bills/sb/sb0516f.pdf) ## Related - [HB 0384: Maryland Disability Service Animal Program - Established](https://policyrisk.com/state-bill/MD-HB0384-2025RS) - [SB 0227: Workers' Compensation - Payment From Uninsured Employers' Fund - Revisions](https://policyrisk.com/state-bill/MD-SB0227-2025RS) - [HB 0482: Occupational Licensing and Certification - Criminal History - Predetermination…](https://policyrisk.com/state-bill/MD-HB0482-2025RS) - [SB 0157: Maryland Disability Service Animal Program - Established](https://policyrisk.com/state-bill/MD-SB0157-2025RS) - [HB 1294: Commercial Law - Credit Regulation - Earned Wage Access and Credit Modernization](https://policyrisk.com/state-bill/MD-HB1294-2025RS) - [HB 0228: Maryland Veterans Trust – Assistance to Members of the Maryland National Guard](https://policyrisk.com/state-bill/MD-HB0228-2025RS) - [Maryland bills](https://policyrisk.com/states/maryland/bills) - [Maryland state hub](https://policyrisk.com/states/maryland) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/MD-SB0516-2025RS (as of 2026-10-17).