Maryland 2022 Regular Session

Maryland House Bill HB204

Introduced
1/13/22  
Refer
1/13/22  
Report Pass
3/7/22  
Engrossed
3/10/22  
Refer
3/11/22  
Report Pass
3/29/22  
Enrolled
3/31/22  
Chaptered
4/12/22  

Caption

Homeowners’ Property Tax Credit – Application Filing Deadline – Extension

Impact

Legislation of this nature significantly impacts state laws governing property tax credits, as it extends the deadlines for applications. This change is aimed at reducing barriers for homeowners who may face difficulties in filing on time, ultimately seeking to promote fairness in the tax system. The bill stipulates that eligible homeowners can apply for the property tax credit one year after the taxable year or, in some cases, extend the application period to three years for certain eligible seniors, better accommodating various homeowner circumstances.

Summary

House Bill 204 relates to the Homeowners’ Property Tax Credit in Maryland, specifically addressing the application filing deadlines for homeowners seeking this tax benefit. The bill enables the State Department of Assessments and Taxation to accept applications submitted by homeowners for the homeowners’ property tax credit under certain conditions. This is particularly pertinent for those applying for the first time or for homeowners who have previously applied within specified timeframes, enhancing accessibility to tax credits for qualifying individuals.

Sentiment

Overall, the sentiment surrounding HB204 has been positive, as it presents an opportunity for many homeowners, especially the elderly, to benefit from tax relief through extended application deadlines. This is largely seen as a supportive measure for property owners who might struggle with timely submissions. There has been broad bipartisan support for the bill, indicating a general agreement on the value of providing financial relief to homeowners within the state.

Contention

While there is strong support for HB204, potential points of contention may arise regarding how these extended deadlines could challenge the administrative efficiency of the State Department of Assessments and Taxation. Critics may argue that these extensions could complicate the process of reviewing applications and disbursing credits, potentially leading to delays or confusion in the tax credit system. Nonetheless, proponents maintain that the immediate benefits to homeowners outweigh these concerns.

Companion Bills

MD SB181

Crossfiled Homeowners’ Property Tax Credit – Application Filing Deadline – Extension

Previously Filed As

MD SB181

Homeowners’ Property Tax Credit – Application Filing Deadline – Extension

MD SB286

Homeowners' and Homestead Property Tax Credits - Application Filing Deadline - Extension

MD HB154

Homeowners' and Homestead Property Tax Credits - Application Filing Deadline - Extension

MD SB283

Homeowners' Property Tax Credit - Application - Attestation of Gross Income

MD SB826

Homeowners' Property Tax Credit - Qualified Homeowner - Application and Certification Requirements

MD HB897

Homeowners' Property Tax Credit - Qualified Homeowner - Application and Certification Requirements

MD HB1138

Homeowners' Property Tax Credit - Easy Application and Automatic Renewal

MD SB809

Homeowners’ Property Tax Credit – Easy Application and Automatic Renewal

MD HB483

Homeowners' Property Tax Credit - Identification of Eligible Homeowners

MD SB194

Property Tax - Deadline Extension for Homeowners to Redeem Property Involved in a Tax Sale

Similar Bills

No similar bills found.