Scope
Maryland Tax-Property 7-248 authorizes the governing body of a county or municipal corporation to reduce or eliminate, by law, the percentage of the assessment of qualified data center personal property used in a qualified data center that is subject to its property tax, with notice to the Department of Assessments and Taxation. It is a local option, not an exemption that applies automatically.
- Geographic scope
- Maryland
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Maryland General Assembly
Dates
- Adopted
- No adoption day is recorded
- Effective
- Several dates apply; see the source
- Scheduled expiration
- See completion condition
- Ended
- Not recorded as ended
- Completion condition
- The opened section states no expiration.
- Source document
- The source page states no document date
- Last checked
- 23 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
Maryland Tax-Property section 7-248 lets a county or municipal corporation, by its own law, reduce or eliminate the share of the assessment of qualified data center personal property that is subject to local property tax. A local reduction must be sent to the Department of Assessments and Taxation and applies from the following taxable year if received by 1 May. The 2026 bill to repeal this authority (House Bill 560) did not pass.
What this does not establish
- Which counties or municipalities have adopted a reduction under this section was not established.
- The enactment date of section 7-248 was not opened, so no date is stored.
- The section refers to definitions "in § 11–238 of the Tax – General Article" while the sales-tax exemption is codified at 11-239; the cross-reference was not reconciled.
Unresolved questions
None recorded.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- Related, not a replacement Qualified data center sales and use tax exemption (Tax-General 11-239) (In effect)
Sources
https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp§ion=7-248&enactments=false