S.B. 427: Property Taxes - Authority of Counties to Establish a Subclass and Set a Special Rate for Personal Property of Data Centers
Maryland, 2026 Regular Session. In committee, January 30, 2026.
Last verified
S.B. 427 at a glance
Status In committee In committee, .
No official summary is on file yet. The full text is on the legislature's page, linked below.
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.
Measure Bill.
Sponsors Karen Lewis Young (D)
Subjects Taxes - Property, Baltimore City, Counties, Data Centers, Personal Property, Property Tax The legislature's own list.
Official page mgaleg.maryland.gov/mgawebsite/Legislation/Details/SB0427?ys=2026RS. Found through LegiScan (bill 2102479), whose data is CC BY 4.0; the citation is the legislature's own page.
What happened, and when
- January 30, 2026 In committee
S.B. 427 went to committee in the Senate. mgaleg.maryland.gov primary source [1] The official action text: First Reading Budget and Taxation.
- January 30, 2026 Introduced
S.B. 427 was introduced in the Senate. mgaleg.maryland.gov primary source [1] The official action text: First Reading Budget and Taxation.
Newest first. A stage is never overwritten; each entry carries the source it rests on. The status at the top is derived from the newest entry. The action text in Researcher mode is the legislature's own wording.
Sources
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Cite this page
Data Center Record, "S.B. 427: Property Taxes - Authority of Counties to Establish a Subclass and Set a Special Rate for Personal Property of Data Centers", https://datacenterrecord.org/bills/md-2026-sb-427. Data: Data Center Record, datacenterrecord.org, CC BY 4.0.
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