---
type: "Bill"
title: "Property Tax - Liability for Payment of Tax on Leased Property"
description: "Property Tax - Liability for Payment of Tax on Leased Property"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2018"
identifier: "SB 925"
citation: "Maryland SB 925 (2018)"
classification: ["bill"]
subjects: ["Taxes - Property", "Administrative Agencies", "Community Development", "Counties", "Federal Government", "Leases and Rent", "Liens", "Municipal Corporations", "Property Tax", "Special Tax Districts"]
status: "enacted"
primary_sponsors: ["Kasemeyer"]
version_count: 1
action_count: 14
vote_count: 2
first_action: "2018-02-05"
last_action: "2018-04-24"
source: "openstates"
source_identifier: "ocd-bill/c500586e-d377-45ff-97d7-cec76d4569fa"
source_url: "http://mgaleg.maryland.gov/webmga/frmMain.aspx?id=SB925&stab=01&pid=billpage&tab=subject3&ys=2018rs"
source_hash: "f155d5e8d094084c08f9bbac36fa79d163aa610bf75397c35202ef115e77554a"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-md"]
---

# Maryland SB 925 (2018) — Property Tax - Liability for Payment of Tax on Leased Property

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Bill Text** (committee substitute) — [source](http://mgaleg.maryland.gov/2018RS/bills/sb/sb0925f.pdf)

## Votes

- On Third Reading — **136–0** (pass) · lower
- On Third Reading — **47–0** (pass) · upper

## Sponsors

- Kasemeyer — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2018-02-05** First Reading Budget and Taxation `referral-committee`
- **2018-02-07** Hearing 3/13 at 1:00 p.m.
- **2018-03-15** Favorable Report by Budget and Taxation `committee-passage-favorable`
- **2018-03-16** Favorable Report Adopted `committee-passage-favorable`
- **2018-03-16** Second Reading Passed
- **2018-03-19** Third Reading Passed (47-0) `passage`
- **2018-03-20** First Reading Ways and Means `referral-committee`
- **2018-03-20** Hearing 3/27 at 1:00 p.m.
- **2018-03-29** Favorable Report by Ways and Means `committee-passage-favorable`
- **2018-03-29** Favorable Report Adopted `committee-passage-favorable`
- **2018-03-29** Second Reading Passed
- **2018-03-30** Third Reading Passed (136-0) `passage`
- **2018-04-02** Returned Passed
- **2018-04-24** Approved by the Governor - Chapter 314 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c500586e-d377-45ff-97d7-cec76d4569fa`. Confidence: reported (aggregated from official Maryland legislature records).