---
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: "HB 1178"
citation: "Maryland HB 1178 (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: ["Lafferty"]
version_count: 1
action_count: 14
vote_count: 2
first_action: "2018-02-08"
last_action: "2018-04-24"
source: "openstates"
source_identifier: "ocd-bill/b9fdaeb9-f171-41f0-9a6d-5e671ef7458a"
source_url: "http://mgaleg.maryland.gov/webmga/frmMain.aspx?id=HB1178&stab=01&pid=billpage&tab=subject3&ys=2018rs"
source_hash: "66be97f9f4b1b6ba75dcab8dafcb69380f151ee6d6befdd8f4cf36b68dd26afc"
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 HB 1178 (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/hb/hb1178f.pdf)

## Votes

- On Third Reading — **135–0** (pass) · lower
- On Third Reading — **46–0** (pass) · upper

## Sponsors

- Lafferty — primary (person)

## Timeline

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

- **2018-02-08** First Reading Ways and Means `referral-committee`
- **2018-02-12** Hearing 2/27 at 1:00 p.m.
- **2018-03-15** Favorable Report by Ways and Means `committee-passage-favorable`
- **2018-03-15** Favorable Report Adopted `committee-passage-favorable`
- **2018-03-15** Second Reading Passed
- **2018-03-17** Third Reading Passed (135-0) `passage`
- **2018-03-19** First Reading Budget and Taxation `referral-committee`
- **2018-03-21** Hearing 3/28 at 1:00 p.m.
- **2018-03-29** Favorable Report by Budget and Taxation `committee-passage-favorable`
- **2018-03-29** Favorable Report Adopted `committee-passage-favorable`
- **2018-03-29** Second Reading Passed
- **2018-03-30** Third Reading Passed (46-0) `passage`
- **2018-04-02** Returned Passed
- **2018-04-24** Approved by the Governor - Chapter 313 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/b9fdaeb9-f171-41f0-9a6d-5e671ef7458a`. Confidence: reported (aggregated from official Maryland legislature records).