---
type: "Bill"
title: "Property Tax – Vehicles Valued as Stock in Business and Notification on Annexation"
description: "Property Tax – Vehicles Valued as Stock in Business and Notification on Annexation"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2019"
identifier: "SB 478"
citation: "Maryland SB 478 (2019)"
classification: ["bill"]
subjects: ["Taxes - Property", "Boundaries", "Commerce and Business", "Counties", "Hearings", "Motor Vehicles", "Municipal Corporations", "Notices", "Property Tax", "Tax Credits"]
status: "enacted"
primary_sponsors: ["Peters"]
version_count: 1
action_count: 21
vote_count: 3
first_action: "2019-02-04"
last_action: "2019-04-30"
source: "openstates"
source_identifier: "ocd-bill/67f18f1a-de50-42be-b031-ef8ab89473e1"
source_url: "http://mgaleg.maryland.gov/webmga/frmMain.aspx?id=SB478&stab=01&pid=billpage&tab=subject3&ys=2019rs"
source_hash: "68883887e38d638adbc982f2187d75541b8df5e9316407ad0389d89f14b7eca3"
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 478 (2019) — Property Tax – Vehicles Valued as Stock in Business and Notification on Annexation

## 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/2019RS/bills/sb/sb0478f.pdf)

## Votes

- On third reading — **45–0** (pass) · upper
- On Third Reading — **136–0** (pass) · lower
- On Third Reading — **46–0** (pass) · upper

## Sponsors

- Peters — primary (person)
- Eckardt — cosponsor (person)
- Edwards — cosponsor (person)
- Guzzone — cosponsor (person)
- King — cosponsor (person)
- Salling — cosponsor (person)
- Serafini — cosponsor (person)
- Zucker — cosponsor (person)

## Timeline

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

- **2019-02-04** First Reading Budget and Taxation `referral-committee`
- **2019-02-06** Hearing 2/26 at 2:00 p.m.
- **2019-02-20** Hearing canceled
- **2019-02-20** Hearing 3/05 at 1:45 p.m.
- **2019-03-14** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
- **2019-03-14** Favorable with Amendments {819435/1 Report Adopted `committee-passage-favorable`
- **2019-03-14** Floor Amendment {583725/1 (Senator Peters)
- **2019-03-14** Laid Over (Senator Kagan) Adopted
- **2019-03-15** Floor Amendment {583725/1 (Senator Peters) Adopted `amendment-passage`
- **2019-03-15** Second Reading Passed with Amendments
- **2019-03-18** Third Reading Passed (46-0) `passage`
- **2019-03-19** First Reading Ways and Means `referral-committee`
- **2019-03-19** Hearing 3/26 at 1:00 p.m.
- **2019-03-28** Favorable with Amendments Report by Ways and Means `committee-passage-favorable`
- **2019-03-28** Favorable with Amendments {445666/1 Report Adopted `committee-passage-favorable`
- **2019-03-28** Second Reading Passed with Amendments
- **2019-03-29** Third Reading Passed with Amendments (136-0) `passage`
- **2019-04-02** Senate Concur - House Amendments
- **2019-04-02** Third Reading Passed (45-0) `passage`
- **2019-04-02** Passed Enrolled
- **2019-04-30** Approved by the Governor - Chapter 250 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/67f18f1a-de50-42be-b031-ef8ab89473e1`. Confidence: reported (aggregated from official Maryland legislature records).