MarylandHagerstown gains a property tax exemption for certain city property
Hagerstown's public recreation and events property gains a property tax exemption, and both covered owners can request exemptions and refunds for eligible past tax years.
What it does
Hagerstown-owned property is exempt from state, county, and city property taxes when used mainly for public social activities, recreation, and entertainment.
Hagerstown and the Hagerstown Multi-Use Sports and Events Facility, Inc. can request exemptions for eligible tax years beginning after June 30, 2023. Excess taxes paid must be refunded.
Argument forThe exemption and refunds could help covered property owners keep more money available for public recreation and events.
Argument againstRequired refunds could leave the state, Washington County, and Hagerstown with less tax money available for other public services.
More detail
Hagerstown receives a property tax exemption for city-owned property. The exemption covers city-owned real estate and personal property, and applies to state, county, and city property taxes. The property must be used mainly for public social activities, recreation, and entertainment. The law took effect June 1, 2026.
State tax officials must grant requested retroactive exemptions for all eligible tax years. This covers property owned by Hagerstown or the Hagerstown Multi-Use Sports and Events Facility, Inc., used mainly for public social activities, recreation, and entertainment. Someone must request the retroactive exemption. The state, Washington County, and Hagerstown must refund excess property taxes paid because of the granted exemption. The retroactive exemption applies to tax years beginning after June 30, 2023. The law took effect June 1, 2026.
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Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- May 26Approved by the Governor Wes Moore - Chapter 809Became Law
- Apr 9Returned Passed
- Apr 8Third Reading PassedPassed House
- Apr 3Favorable Adopted Second Reading PassedMinor
- Apr 2Favorable Report by Ways and MeansMinor
- Mar 22
- Vote recorded On Third Reading. Result: pass.Lower
- Mar 16Hearing 3/24 at 1:00 p.m.
- Mar 6Referred Ways and MeansMinor
- Mar 5Third Reading PassedPassed Senate
- Mar 3Second Reading Passed
- Mar 3Favorable AdoptedMinor
- Mar 2Favorable Report by Budget and TaxationMinor
- Feb 22
- Vote recorded On Third Reading. Result: pass.Upper
- Feb 4Hearing 2/18 at 1:00 p.m.
- Feb 2First Reading Budget and TaxationIntroduced
Taxes & Budget