Legislation Details

File #: O-1-26    Version: 1 Name:
Type: Ordinance Status: Adopted
File created: 12/10/2025 In control: City Council
On agenda: 4/13/2026 Final action: 4/13/2026
Title: Property Tax - Child Care Centers, Family Child Care Homes, and Large Family Child Care Homes For the purpose of creating real property tax credits for child care providers who own the property where they operate a state-licensed or registered child care center, family child care home, or large family child care home; allowing businesses of a certain size that own their property and have on-site child care facilities to participate in the tax credit program; setting the real property tax credit at a maximum of $10,000; and generally related to tax credits for child care providers.?????????????
Sponsors: Brooks Schandelmeier, Karma O'Neill, Keanuú Smith-Brown
Indexes: Finance Committee, Rules and City Government Committee
Attachments: 1. O-1-26 First Reader, 2. O-1-26 Staff and Staffing Impact Report, 3. O-1-26 Fiscal Impact Report UPDATED , incl. Amemdment 1, 4. O-1-26 Legislative Summary (updated April 10, 2026), 5. O-1-26 Amendment 1 - Schandelmeier, 6. O-1-26 Amendment 2 - Thorp, 7. O-1-26 Amendment 3 - Smith Brown, 8. O-1-26 Signed Copy (color), 9. O-1-26 Signed Copy (b&w)
title
Property Tax - Child Care Centers, Family Child Care Homes, and Large Family Child Care Homes
For the purpose of creating real property tax credits for child care providers who own the property where they operate a state-licensed or registered child care center, family child care home, or large family child care home; allowing businesses of a certain size that own their property and have on-site child care facilities to participate in the tax credit program; setting the real property tax credit at a maximum of $10,000; and generally related to tax credits for child care providers.?????????????
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City Council of the
City of Annapolis
Ordinance 1-26
Introduced by: Alderman Schandelmeier
Co-sponsored by: Alderwoman O'Neill

Referred to: Finance Committee, Rules and City Government Committee

AN ORDINANCE concerning
Property Tax - Child Care Centers, Family Child Care Homes, and Large Family Child Care Homes
FOR the purpose of creating real property tax credits for child care providers who own the property where they operate a state-licensed or registered child care center, family child care home, or large family child care home; allowing businesses of a certain size that own their property and have on-site child care facilities to participate in the tax credit program; setting the real property tax credit at a maximum of $10,000; and generally related to tax credits for child care providers.

BY enacting with amendments the following portions of the Code of the City of Annapolis, 2026 Edition: 6.04.128

BY re-enacting with amendments the following portions of the Code of the City of Annapolis, 2026 Edition: 21.64.190 & 21.64.200


SECTION I: BE IT ESTABLISHED AND ORDAINED BY THE ANNAPOLIS CITY COUNCIL that the Code of the City of Annapolis shall be amended to read as follows:
City Code Title 6 -REVENUE AND FINANCE
Chapter 6.04 - Finance and Taxation Generally
Section 6.04.128 - Child Care Center, Family Child Care Home, and Large Family Care Home...

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