MUNI-BALTIMORE COUNTYlocal legislationEnacted

Enacted

New Property Tax Rules for Vacant Lots and Buildings

Original title: Taxes – Property Tax – Vacant Lots and Vacant Structures FOR the purpose of amending the special real property tax rate for vacant and abandoned property to include vacant lots; establishing a subclass of real property of vacant lots and vacant structures; applying a special real property tax rate to the subclass of real property; requiring the provision of notice of the special real property tax rate; providing for the promulgation of rules and regulations; requiring a certain annual report; defining certain terms; repealing certain sections of Ordinance 24-431 that ordained an abrogation date for the Ordinance; and generally relating to the special real property tax rate levied on vacant lots and vacant structures.

June 16, 2026

property tax vacant property real estate taxation Baltimore City

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The Frame

What this does

Property owners of vacant lots and structures in Baltimore will now be subject to a specific special tax rate, and the city is required to track and report on these properties annually.

Who is mentioned in the record

Potentially affected actors named in the source documents. Mention is not a position.

Owners of vacant lots and structures

These property owners are now subject to a specific special real property tax rate and new notification requirements.

Baltimore City government

The city is responsible for implementing the tax rate, issuing notices, and producing annual reports.

What changed

Last recorded activity June 16, 2026.

What's next

Next step not available in the current record.

Summary

This ordinance updates Baltimore's tax code to apply a special, higher property tax rate to vacant lots and vacant structures. It also removes a previous expiration date for these tax rules and requires the city to provide formal notice to property owners and submit annual reports on the program.

Key Facts

The ordinance expands the special real property tax rate to include vacant lots, in addition to vacant and abandoned structures.
A new legal subclass of real property is established specifically for vacant lots and vacant structures.
The ordinance repeals the abrogation (expiration) date previously set in Ordinance 24-431, making the special tax rate permanent.
The city is now required to provide formal notice to property owners regarding the application of the special tax rate.
The city is required to produce an annual report regarding the status and taxation of these properties.
The ordinance authorizes the promulgation of new rules and regulations to implement these tax changes.

Frequently Asked Questions

Does this change apply to my vacant lot?

Yes, this ordinance specifically amends the tax code to include vacant lots in the subclass of properties subject to the special real property tax rate.

Will the special tax rate expire?

No, this ordinance repeals the previous expiration date () that was set in Ordinance 24-431.

What is the city required to do under this new law?

The city must provide notice to affected property owners, create rules for implementation, and submit an annual report on the program.

Why It Matters

Property owners of vacant lots and structures in Baltimore will now be subject to a specific special tax rate, and the city is required to track and report on these properties annually.

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