Evidence Intelligence

Understand the policy. Then follow the evidence.

Read the status, operative signals, formal actors, comparable approaches, and evidence gaps before opening the relationship map.

Clear

Policy intelligence brief

MD-SB 427 — Property Taxes - Authority of Counties to Establish a Subclass and Set a Special Rate for Personal Property of Data Centers

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.

Investigate with the Policy Desk →Compare policy approaches →
Legal stateIntroduced / in committeeA bill is not law unless the source record shows enactment.
JurisdictionMarylandState-source record
Latest recorded action2026-02-18In the Senate - Hearing 2/18 at 1:00 p.m.
Primary sourceStateOriginal public record linked

What the evidence says

Key findings

01
Formal policy pathway

Lewis Young

sponsored: Lewis Young

Comparable precedents

Related approaches worth comparing

Selected by shared tracked mechanisms or themes, with cross jurisdiction examples prioritized. Similarity is not legal equivalence.

Refine the relationship evidence
Relationship depth
Show node types

Relationship map

MD-SB 427 evidence graph

Property Taxes - Authority of Counties to Establish a Subclass and Set a Special Rate for Personal Property of Data Centers

7 nodes · 6 evidenced edges
Policy record 1Policy theme 2Documented actor 1Policy family 1Jurisdiction 1Original source 1
classified under: Fixed-vocabulary topic classificationclassified under: Fixed-vocabulary topic classificationapplies in: Jurisdiction recorded for this source typedocumented by: Original source URL stored with the policy recordsponsored: Named sponsor in the tracked public recordmember of family: exact title companionPolicy recordMD-SB 427Property Taxes - Authority …MD-SB 427: Property Taxes - Authority of Counties to Establish a Subclass and Set a Special Rate for Personal Property of Data CentersPolicy themeSiting & Land UseAI-assisted policy themeSiting & Land Use: AI-assisted policy themePolicy themeTax IncentivesAI-assisted policy themeTax Incentives: AI-assisted policy themeJurisdictionMarylandState policy jurisdictionMaryland: State policy jurisdictionOriginal sourceStateOriginal public sourceState: Original public sourceDocumented actorLewis YoungpersonLewis Young: personPolicy familyProperty Taxes - Autho…MDProperty Taxes - Authority of Counties to Establish a Subclass and Set a Special Rate for Personal Property of Data Centers: MD

The visual map is hidden on small screens; the complete relationship receipts remain available below.

Inspectable edges

Relationship receipts

Each edge states what was observed and why it appears. An edge never implies private influence, support, opposition, or causation.