EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
*hb0483*
HOUSE BILL 483
Q1 2lr2585
By: Delegate Ivey
Introduced and read first time: January 21, 2022
Assigned to: Ways and Means
A BILL ENTITLED
AN ACT concerning 1
Homeowners’ Property Tax Credit – Identification of Eligible Homeowners 2
FOR the purpose of requiring the Comptroller, for the purpose of identifying homeowners 3
who are eligible for but have failed to claim the homeowners’ property tax credit, to 4
identify individuals who did not file an income tax return for a certain number of 5
years and provide the State Department of Assessments and Taxation those 6
individuals’ contact information; and generally relating to the homeowners’ property 7
tax credit. 8
BY repealing and reenacting, without amendments, 9
Article – Tax – Property 10
Section 9–104(b) and (f) 11
Annotated Code of Maryland 12
(2019 Replacement Volume and 2021 Supplement) 13
BY repealing and reenacting, with amendments, 14
Article – Tax – Property 15
Section 9–104(e) 16
Annotated Code of Maryland 17
(2019 Replacement Volume and 2021 Supplement) 18
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 19
That the Laws of Maryland read as follows: 20
Article – Tax – Property 21
9–104. 22
(b) (1) The homeowners’ tax credit under this section is a State–funded 23
program. 24
2 HOUSE BILL 483
(2) It is the intent of the General Assembly that: 1
(i) the State shall appropriate sufficient funds to reimburse the full 2
amount of tax credits granted under this section; and 3
(ii) the State, and not the local governments, shall bear the burden 4
of any insufficiency of funds to fully reimburse the counties for property tax credits under 5
this section. 6
(3) For any fiscal year, if State appropriations for reimbursement of tax 7
credits under this section do not provide sufficient funds to fully reimburse the counties for 8
tax credits granted under this section, the Governor shall include in the budget bill for the 9
next fiscal year a deficiency appropriation to provide the additional funds to fully reimburse 10
the counties. 11
(e) (1) On or before May 1 of each year, the Department shall provide the 12
Comptroller information identifying owners of residential properties with an assessed 13
value not exceeding $300,000 who, during the preceding 3 years, failed to claim the property 14
tax credit under this section. 15
(2) The Comptroller shall: 16
(i) review the information provided in accordance with paragraph 17
(1) of this subsection and information that the Comptroller maintains regarding filers of 18
income tax returns; 19
(ii) identify the individuals who may be eligible for but failed to claim 20
the property tax credit under this section, INCLUDING INDIVIDUAL S WHO FAILED TO 21
FILE AN INCOME TAX R ETURN FOR ANY OF THE 3 MOST RECENT TAXABLE YEARS; and 22
(iii) provide the Department the contact information of the 23
individuals identified under item (ii) of this paragraph. 24
(3) (i) For income verification, the Comptroller shall: 25
1. cooperate with the Department in adopting a procedure to 26
audit the application forms; and 27
2. notwithstanding § 13–202 of the Tax – General Article, 28
supply the Department with additional information. 29
(ii) The Comptroller shall assist the Department in a postaudit of 30
each application. 31
(4) On or before August 1 of each year, the Department shall contact each 32
individual identified under paragraph (2) of this subsection by mail to inform the individual 33 HOUSE BILL 483 3
that the individual may be eligible for the property tax credit under this section and how 1
to apply for the credit. 2
(f) A homeowner who meets the requirements of this section shall be granted the 3
property tax credit under this section against the property tax imposed on the real property 4
of the dwelling. 5
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect 6
October 1, 2022. 7