---
type: "Bill"
title: "Property Tax - Exemptions for Business Personal Property - Alterations"
description: "Property Tax - Exemptions for Business Personal Property - Alterations"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2022"
identifier: "SB 274"
citation: "Maryland SB 274 (2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Elfreth", "Hayes", "Hershey", "Hester", "Ready"]
version_count: 3
action_count: 13
vote_count: 2
first_action: "2022-01-18"
last_action: "2022-05-12"
source: "openstates"
source_identifier: "ocd-bill/6dda890b-0ed0-44bc-94cc-742764e6d42d"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0274?ys=2022RS&search=True"
source_hash: "342090544ce02d28677707b71fccf0b572fd3ff97054718e581faa22076a9c6f"
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 274 (2022) — Property Tax - Exemptions for Business Personal Property - Alterations

## Version chain

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

1. **Chapter - Property Tax - Exemptions for Business Personal Property - Alterations** (committee substitute) — [source](http://mgaleg.maryland.gov/2022RS/Chapters_noln/CH_328_sb0274t.pdf)
2. **First - Property Tax - Exemptions for Business Personal Property - Alterations** (committee substitute) — [source](http://mgaleg.maryland.gov/2022RS/bills/sb/sb0274f.pdf)
3. **Third - Property Tax - Exemptions for Business Personal Property - Alterations** (committee substitute) — [source](http://mgaleg.maryland.gov/2022RS/bills/sb/sb0274t.pdf)

## Votes

- On Third Reading — **46–0** (pass) · upper
- On Third Reading — **128–0** (pass) · lower

## Sponsors

- Elfreth — primary (person)
- Hayes — primary (person)
- Hershey — primary (person)
- Hester — primary (person)
- Ready — primary (person)

## Timeline

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

- **2022-01-18** First Reading Budget and Taxation `referral-committee`
- **2022-01-24** Hearing 2/02 at 1:00 p.m.
- **2022-03-21** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
- **2022-03-21** Favorable with Amendments { `committee-passage-favorable`
- **2022-03-21** Second Reading Passed with Amendments
- **2022-03-22** Third Reading Passed `passage`
- **2022-03-23** Referred Rules and Executive Nominations `referral-committee`
- **2022-04-07** Rereferred to Ways and Means
- **2022-04-08** Favorable Report by Ways and Means `committee-passage-favorable`
- **2022-04-09** Favorable Adopted Second Reading Passed `committee-passage-favorable`
- **2022-04-11** Third Reading Passed `passage`
- **2022-04-11** Returned Passed
- **2022-05-12** Approved by the Governor - Chapter 328 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6dda890b-0ed0-44bc-94cc-742764e6d42d`. Confidence: reported (aggregated from official Maryland legislature records).