MD-SB 427 · 2026 session · Legislation
Property Taxes - Authority of Counties to Establish a Subclass and Set a Special Rate for Personal Property of Data Centers
- Jurisdiction
- Maryland
- Current status
- In Committee
- Sponsor
- Senator Lewis Young
- Introduced
- In Committee
- Floor
- Enacted
A bill is not law unless the source record shows enactment.
Latest action
In the Senate - Hearing 2/18 at 1:00 p.m.
Feb 18, 2026
Subject areas
Siting & Land UseTax Incentives
Policy mechanisms
No policy mechanisms are assigned.
Tracker tags, not legal conclusions.
Quick summary
Authorizing the Mayor and City Council of Baltimore City or the governing body of a county to establish, by law, a subclass of personal property consisting of all the personal property of certain qualified data centers and set a special personal property tax rate for the subclass; and applying the Act to all taxable years beginning after June 30, 2026.
Source-provided or tracker summary; not operative legal text.
Linked record: mgaleg.maryland.gov. Inspect the source before relying on the tracker’s interpretation.