Maryland 2022 Regular Session

Maryland House Bill HB483 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	LAWRENCE J. HOGAN, JR., Governor Ch. 112
2	1
3		-	– 1 –
4		-	Chapter 112
5		-	(House Bill 483)
6	2
7		-	AN ACT concerning
	3	+	EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
	4	+	[Brackets] indicate matter deleted from existing law.
	5	+	Underlining indicates amendments to bill.
	6	+	Strike out indicates matter stricken from the bill by amendment or deleted from the law by
	7	+	amendment.
	8	+	hb0483
8	9
9		-	Homeowners’ Property Tax Credit – Identification of Eligible Homeowners
	10	+	HOUSE BILL 483
	11	+	Q1 2lr2585
10	12
11		-	~~FOR the purpose of requiring the Comptroller, for the purpose of identifying homeowners~~
12		-	~~who are eligible for but have failed to claim the homeowners’ property tax credit~~, to
13		-	~~identify individuals who did not file an income tax return for a certain number of~~
14		-	~~years and provide the State Department of Assessments and Taxation those~~
15		-	~~individuals’ contact information;~~ ~~and generally relating to the homeowners’ property~~
16		-	~~tax credit.~~
	13	+	By: Delegate Ivey
	14	+	Introduced and read first time: January 21, 2022
	15	+	Assigned to: Ways and Means
	16	+	Committee Report: Favorable
	17	+	House action: Adopted
	18	+	Read second time: March 7, 2022
17	19
18		-	BY repealing and reenacting, without amendments,
19		-	Article – Tax – Property
20		-	Section 9–104(b) and (f)
21		-	Annotated Code of Maryland
22		-	(2019 Replacement Volume and 2021 Supplement)
	20	+	CHAPTER ______
23	21
24		-	BY repealing and reenacting, with amendments,
25		-	Article – Tax – Property
26		-	Section 9–104(e)
27		-	Annotated Code of Maryland
28		-	(2019 Replacement Volume and 2021 Supplement)
	22	+	AN ACT concerning 1
29	23
30		-	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
31		-	That the Laws of Maryland read as follows:
	24	+	Homeowners’ Property Tax Credit – Identification of Eligible Homeowners 2
32	25
33		-	Article – Tax – Property
	26	+	FOR the purpose of requiring the Comptroller, for the purpose of identifying homeowners 3
	27	+	who are eligible for but have failed to claim the homeowners’ property tax credit, to 4
	28	+	identify individuals who did not file an income tax return for a certain number of 5
	29	+	years and provide the State Department of Assessments and Taxation those 6
	30	+	individuals’ contact information; and generally relating to the homeowners’ property 7
	31	+	tax credit. 8
34	32
35		-	9–104.
	33	+	BY repealing and reenacting, without amendments, 9
	34	+	Article – Tax – Property 10
	35	+	Section 9–104(b) and (f) 11
	36	+	Annotated Code of Maryland 12
	37	+	(2019 Replacement Volume and 2021 Supplement) 13
36	38
37		-	(b) (1) The homeowners’ tax credit under this section is a State–funded
38		-	program.
	39	+	BY repealing and reenacting, with amendments, 14
	40	+	Article – Tax – Property 15
	41	+	Section 9–104(e) 16
	42	+	Annotated Code of Maryland 17
	43	+	(2019 Replacement Volume and 2021 Supplement) 18
39	44
40		-	(2) It is the intent of the General Assembly that:
	45	+	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 19
	46	+	That the Laws of Maryland read as follows: 20
41	47
42		-	(i) the State shall appropriate sufficient funds to reimburse the full
43		-	amount of tax credits granted under this section; and
	48	+	Article – Tax – Property 21 2 HOUSE BILL 483
44	49
45		-	(ii) the State, and not the local governments, shall bear the burden
46		-	of any insufficiency of funds to fully reimburse the counties for property tax credits under
47		-	this section.
48		-	Ch. 112 2022 LAWS OF MARYLAND
49	50
50		-	– 2 –
51		-	(3) For any fiscal year, if State appropriations for reimbursement of tax
52		-	credits under this section do not provide sufficient funds to fully reimburse the counties for
53		-	tax credits granted under this section, the Governor shall include in the budget bill for the
54		-	next fiscal year a deficiency appropriation to provide the additional funds to fully reimburse
55		-	the counties.
56	51
57		-	(e) (1) On or before May 1 of each year, the Department shall provide the
58		-	Comptroller information identifying owners of residential properties with an assessed
59		-	value not exceeding $300,000 who, during the preceding 3 years, failed to claim the property
60		-	tax credit under this section.
	52	+	9–104. 1
61	53
62		-	(2) The Comptroller shall:
	54	+	(b) (1) The homeowners’ tax credit under this section is a State–funded 2
	55	+	program. 3
63	56
64		-	(i) review the information provided in accordance with paragraph
65		-	(1) of this subsection and information that the Comptroller maintains regarding filers of
66		-	income tax returns;
	57	+	(2) It is the intent of the General Assembly that: 4
67	58
68		-	(ii) identify the individuals who may be eligible for but failed to claim
69		-	the property tax credit under this section, INCLUDING INDIVIDUAL S WHO FAILED TO
70		-	FILE AN INCOME TAX R ETURN FOR ANY OF THE 3 MOST RECENT TAXABLE YEARS; and
	59	+	(i) the State shall appropriate sufficient funds to reimburse the full 5
	60	+	amount of tax credits granted under this section; and 6
71	61
72		-	(iii) provide the Department the contact information of the
73		-	individuals identified under item (ii) of this paragraph.
	62	+	(ii) the State, and not the local governments, shall bear the burden 7
	63	+	of any insufficiency of funds to fully reimburse the counties for property tax credits under 8
	64	+	this section. 9
74	65
75		-	(3) (i) For income verification, the Comptroller shall:
	66	+	(3) For any fiscal year, if State appropriations for reimbursement of tax 10
	67	+	credits under this section do not provide sufficient funds to fully reimburse the counties for 11
	68	+	tax credits granted under this section, the Governor shall include in the budget bill for the 12
	69	+	next fiscal year a deficiency appropriation to provide the additional funds to fully reimburse 13
	70	+	the counties. 14
76	71
77		-	1. cooperate with the Department in adopting a procedure to
78		-	audit the application forms; and
	72	+	(e) (1) On or before May 1 of each year, the Department shall provide the 15
	73	+	Comptroller information identifying owners of residential properties with an assessed 16
	74	+	value not exceeding $300,000 who, during the preceding 3 years, failed to claim the property 17
	75	+	tax credit under this section. 18
79	76
80		-	2. notwithstanding § 13–202 of the Tax – General Article,
81		-	supply the Department with additional information.
	77	+	(2) The Comptroller shall: 19
82	78
83		-	(ii) The Comptroller shall assist the Department in a postaudit of
84		-	each application.
	79	+	(i) review the information provided in accordance with paragraph 20
	80	+	(1) of this subsection and information that the Comptroller maintains regarding filers of 21
	81	+	income tax returns; 22
85	82
86		-	(4) On or before August 1 of each year, the Department shall contact each
87		-	individual identified under paragraph (2) of this subsection by mail to inform the individual
88		-	that the individual may be eligible for the property tax credit under this section and how
89		-	to apply for the credit.
	83	+	(ii) identify the individuals who may be eligible for but failed to claim 23
	84	+	the property tax credit under this section, INCLUDING INDIVIDUAL S WHO FAILED TO 24
	85	+	FILE AN INCOME TAX R ETURN FOR ANY OF THE 3 MOST RECENT TAXABLE YEARS; and 25
90	86
91		-	(f) A homeowner who meets the requirements of this section shall be granted the
92		-	property tax credit under this section against the property tax imposed on the real property
93		-	of the dwelling.
	87	+	(iii) provide the Department the contact information of the 26
	88	+	individuals identified under item (ii) of this paragraph. 27
94	89
95		-	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
96		-	October 1, 2022. LAWRENCE J. HOGAN, JR., Governor Ch. 112
	90	+	(3) (i) For income verification, the Comptroller shall: 28
97	91
98		-	– 3 –
	92	+	1. cooperate with the Department in adopting a procedure to 29
	93	+	audit the application forms; and 30
99	94
100		-	Approved by the Governor, April 12, 2022.
	95	+	2. notwithstanding § 13–202 of the Tax – General Article, 31
	96	+	supply the Department with additional information. 32
	97	+	HOUSE BILL 483 3
	98	+
	99	+
	100	+	(ii) The Comptroller shall assist the Department in a postaudit of 1
	101	+	each application. 2
	102	+
	103	+	(4) On or before August 1 of each year, the Department shall contact each 3
	104	+	individual identified under paragraph (2) of this subsection by mail to inform the individual 4
	105	+	that the individual may be eligible for the property tax credit under this section and how 5
	106	+	to apply for the credit. 6
	107	+
	108	+	(f) A homeowner who meets the requirements of this section shall be granted the 7
	109	+	property tax credit under this section against the property tax imposed on the real property 8
	110	+	of the dwelling. 9
	111	+
	112	+	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect 10
	113	+	October 1, 2022. 11
	114	+
	115	+
	116	+
	117	+	Approved:
	118	+	________________________________________________________________________________
	119	+	Governor.
	120	+	________________________________________________________________________________
	121	+	Speaker of the House of Delegates.
	122	+	________________________________________________________________________________
	123	+	President of the Senate.