Maryland 2022 Regular Session

Maryland House Bill HB1138

Introduced
2/11/22  

Caption

Homeowners' Property Tax Credit - Easy Application and Automatic Renewal

Impact

One of the key features of HB1138 is enabling qualifying homeowners to receive the tax credit automatically for subsequent years without needing to file an application again, unless their eligibility changes. This automatic renewal is set to reduce administrative burdens on both taxpayers and the State Department of Assessments and Taxation, and aims to ensure that eligible homeowners consistently benefit from the tax credit without lapses due to unfiled applications. The bill also mandates that the department implements systems to verify ongoing eligibility periodically.

Summary

House Bill 1138, titled 'Homeowners’ Property Tax Credit – Easy Application and Automatic Renewal,' aims to simplify the process for homeowners in Maryland to apply for and maintain their property tax credit. The bill requires the Comptroller to notify taxpayers on their individual income tax return about the possibility of qualifying for the homeowners’ credit, which can substantially reduce property taxes for those with limited income. Moreover, the bill introduces a separate application form for the homeowners’ credit that taxpayers will need to complete to take advantage of the program.

Contention

Despite its intentions, the bill has generated some discussion among lawmakers regarding its impacts on revenue and administrative feasibility. Critics express concerns over the potential ease of qualification leading to increased claims and possible mismanagement of the fund. Proponents counter that the streamlined process is necessary to assist lower-income homeowners effectively and can be managed with proper oversight. Clear communication and thorough outreach to potentially eligible homeowners, especially from socioeconomically diverse communities, are crucial for the bill's success.

Notable_points

In addition, the bill includes measures for audits to confirm that any homeowner who improperly received the credit can be required to repay it, though it allows for waivers under specific circumstances to prevent undue hardship. This provision highlights the balance the bill seeks to strike between fiscal responsibility and supporting vulnerable homeowners.

Companion Bills

MD SB809

Crossfiled Homeowners’ Property Tax Credit – Easy Application and Automatic Renewal

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