(a) Except as otherwise provided in this section and after complying with § 6-305 of this subtitle, in each year after the date of finality and before the following June 20, the Mayor and City Council of Baltimore City or the governing body of each county annually shall set the tax rate for the next taxable year on all assessments of property subject to that county's property tax. (b) (1) Except as provided in subsection (c) of this section and §§ 6-305 and 6-306 of this subtitle: (i) there shall be a single county property tax rate for all real property subject to county property tax except for operating real property described in § 8-109(c) of this article; and (ii) the county tax rate applicable to personal property and the operating real property described in § 8-109(c) of this article shall be no more than 2.5 times the rate for real property. (2) Paragraph (1) of this subsection does not affect a special rate prevailing in a taxing district or part of a county. (c) (1) The Mayor and City Council of Baltimore City or the governing body of a county may set a special rate for a vacant lot or improved property cited as vacant and unfit for habitation or other authorized use on a housing or building violation notice. (2) On or before December 1 each year, the Mayor and City Council of Baltimore City or the governing body of a county that enacts a special rate under paragraph (1) of this subsection shall report to the Department of Housing and Community Development and, in accordance with § 2-1257 of the State Government Article, to the General Assembly on: (i) the special rate set under paragraph (1) of this subsection; (ii) the number of properties to which the special rate applies; (iii) the revenue change resulting from the special rate; (iv) the use of the revenue from the special rate; and (v) whether properties subject to the special rate are viable for adaptive reuse, as defined in § 1-102 of the Housing and Community Development Article, and plans to convert viable properties. (d) The Mayor and City Council of Baltimore City may, by law, impose on real property that would otherwise be exempt from property tax under § 7-202 or § 7-204 of this article the general property tax rate set under subsection (b)(1)(i) of this section and the special rate authorized under subsection (c)(1) of this section if the real property is: (1) a vacant lot; or (2) improved property cited as vacant and unfit for habitation or other authorized use on a housing or building violation notice.
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