City of Baltimore - File #: 14-0170R

• File #: 14-0170R
• Version: 0
• Name: Request for State Action - Clarifying that Vacant Non-Profit Owned Property is not Tax Exempt
• Type: City Council Resolution
• Status: Withdrawn
• File created: 4/28/2014
• In control: City Council
• Final action: 6/22/2015
• Title: Request for State Action - Clarifying that Vacant Non-Profit Owned Property is not Tax Exempt FOR the purpose of calling on the General Assembly to enact, and the Governor to sign, legislation clarifying that non-profit owned vacant property - which by definition is not being used for any charitable purpose - is not exempt from property taxes and requiring nonprofits to annually recertify that each of the properties they own is currently being used for charitable purposes.
• Sponsors: Bill Henry, Carl Stokes, James B. Kraft, Mary Pat Clarke, Edward Reisinger
• Indexes: Resolution

Date	Ver.	Action By	Action	Result
6/22/2015	0	City Council	Withdrawn
9/15/2014	0	Housing and Community Development Committee	Scheduled for a Public Hearing
5/1/2014	0	The City Council	Referred for a Report
5/1/2014	0	The City Council	Referred for a Report
4/28/2014	0	City Council	Introduced
4/28/2014	0	City Council	Assigned

* WARNING: THIS IS AN UNOFFICIAL, INTRODUCTORY COPY OF THE BILL.
THE OFFICIAL COPY CONSIDERED BY THE CITY COUNCIL IS THE FIRST READER COPY.
INTRODUCTORY*

CITY OF BALTIMORE
COUNCIL BILL R
(Resolution)

Introduced by: Councilmember Henry



A RESOLUTION ENTITLED

A COUNCIL RESOLUTION concerning
title
Request for State Action - Clarifying that Vacant Non-Profit Owned Property is not Tax Exempt

FOR the purpose of calling on the General Assembly to enact, and the Governor to sign, legislation clarifying that non-profit owned vacant property - which by definition is not being used for any charitable purpose - is not exempt from property taxes and requiring nonprofits to annually recertify that each of the properties they own is currently being used for charitable purposes.
body

Recitals

Maryland, like all 50 states, exempts charitable non-profits from paying property taxes on property used for charitable purposes as a way to support public service oriented institutions. Studies suggest that nationally this exemption is worth more than $30 billion in taxes forgone by
state and local governments. Cities, such as Baltimore, with a concentration of non-profit institutions account for a disproportionate share of these forgone revenues.

In recent decades, the non-profit sector has enjoyed significant growth and it now accounts for roughly 10% of the U.S. economy by spending or jobs. With this growth has come an expansion in the amount of property owned by tax-exempt entities. For instance, here in Baltimore, total property exemptions for religious and nonprofit institutions have climbed approximately 7...