LAWRENCE J. HOGAN, JR., Governor Ch. 112
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Chapter 112
(House Bill 483)
AN ACT concerning
Homeowners’ Property Tax Credit – Identification of Eligible Homeowners
FOR the purpose of requiring the Comptroller, for the purpose of identifying homeowners
who are eligible for but have failed to claim the homeowners’ property tax credit, to
identify individuals who did not file an income tax return for a certain number of
years and provide the State Department of Assessments and Taxation those
individuals’ contact information; and generally relating to the homeowners’ property
tax credit.
BY repealing and reenacting, without amendments,
Article – Tax – Property
Section 9–104(b) and (f)
Annotated Code of Maryland
(2019 Replacement Volume and 2021 Supplement)
BY repealing and reenacting, with amendments,
Article – Tax – Property
Section 9–104(e)
Annotated Code of Maryland
(2019 Replacement Volume and 2021 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
That the Laws of Maryland read as follows:
Article – Tax – Property
9–104.
(b) (1) The homeowners’ tax credit under this section is a State–funded
program.
(2) It is the intent of the General Assembly that:
(i) the State shall appropriate sufficient funds to reimburse the full
amount of tax credits granted under this section; and
(ii) the State, and not the local governments, shall bear the burden
of any insufficiency of funds to fully reimburse the counties for property tax credits under
this section.
Ch. 112 2022 LAWS OF MARYLAND
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(3) For any fiscal year, if State appropriations for reimbursement of tax
credits under this section do not provide sufficient funds to fully reimburse the counties for
tax credits granted under this section, the Governor shall include in the budget bill for the
next fiscal year a deficiency appropriation to provide the additional funds to fully reimburse
the counties.
(e) (1) On or before May 1 of each year, the Department shall provide the
Comptroller information identifying owners of residential properties with an assessed
value not exceeding $300,000 who, during the preceding 3 years, failed to claim the property
tax credit under this section.
(2) The Comptroller shall:
(i) review the information provided in accordance with paragraph
(1) of this subsection and information that the Comptroller maintains regarding filers of
income tax returns;
(ii) identify the individuals who may be eligible for but failed to claim
the property tax credit under this section, INCLUDING INDIVIDUAL S WHO FAILED TO
FILE AN INCOME TAX R ETURN FOR ANY OF THE 3 MOST RECENT TAXABLE YEARS; and
(iii) provide the Department the contact information of the
individuals identified under item (ii) of this paragraph.
(3) (i) For income verification, the Comptroller shall:
1. cooperate with the Department in adopting a procedure to
audit the application forms; and
2. notwithstanding § 13–202 of the Tax – General Article,
supply the Department with additional information.
(ii) The Comptroller shall assist the Department in a postaudit of
each application.
(4) On or before August 1 of each year, the Department shall contact each
individual identified under paragraph (2) of this subsection by mail to inform the individual
that the individual may be eligible for the property tax credit under this section and how
to apply for the credit.
(f) A homeowner who meets the requirements of this section shall be granted the
property tax credit under this section against the property tax imposed on the real property
of the dwelling.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
October 1, 2022. LAWRENCE J. HOGAN, JR., Governor Ch. 112
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Approved by the Governor, April 12, 2022.