Maryland 2022 Regular Session

Maryland Senate Bill SB809

Introduced
2/7/22  

Caption

Homeowners’ Property Tax Credit – Easy Application and Automatic Renewal

Impact

If passed, SB809 would have significant implications for state tax laws by instituting an automatic renewal of the homeowners’ property tax credit for qualifying individuals, eliminating the need for those who remain eligible to reapply each year. This is a notable change that could ensure ongoing assistance for vulnerable populations, such as elderly homeowners and those with fixed incomes, thereby potentially easing the financial burden of property taxes on these groups. The law would impact the administrative duties of the Comptroller and the State Department of Assessments and Taxation, as they will need to implement protocols for eligibility verification and communication with homeowners.

Summary

Senate Bill 809 is titled 'Homeowners’ Property Tax Credit – Easy Application and Automatic Renewal.' This bill focuses on streamlining the process for homeowners to apply for the property tax credit in Maryland, particularly for those with limited income and assets. The legislation mandates that the Comptroller include notifications regarding the homeowners’ property tax credit on individual income tax return forms. It also requires a separate application form that taxpayers can use to apply for this credit, thereby simplifying the process and potentially increasing participation among eligible homeowners.

Contention

While the bill is aimed at providing relief and improving access to tax credits, there may be points of contention regarding the adequacy of income verification processes and the potential for misuse of the tax credits. Concerns may arise about how efficiently the Department will handle verifications and the protections against fraud, particularly when determining eligibility for automatic renewal. Questions of whether the changes may lead to unintended consequences or increased administrative burden could also be debated among legislators.

Companion Bills

MD HB1138

Crossfiled Homeowners' Property Tax Credit - Easy Application and Automatic Renewal

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