Maryland 2023 Regular Session

Maryland House Bill HB110

Introduced
1/11/23  

Caption

Baltimore County - Property Tax - Homeowners Property Tax Credit

Impact

If enacted, the bill could significantly alter the financial landscape for homeowners in Baltimore County. Homeowners with a combined income of less than $72,000 and a net worth not exceeding $200,000 will be eligible for the credit. The credit is intended to provide a reduction in property taxes based on a calculated percentage of the homeowner's total real property tax, thereby directly benefiting low- to moderate-income families.

Summary

House Bill 110 is a proposed legislation that seeks to amend property tax regulations specifically for Baltimore County. The bill mandates the governing body of Baltimore County to provide a supplemental property tax credit that enhances the existing State homeowners property tax credit. This bill is particularly tailored to help homeowners by relieving some of the tax burden they face under the current property tax system. It stipulates certain eligibility criteria based on combined income and net worth, aiming to assist those who may be experiencing financial hardships.

Contention

There are notable points of contention surrounding HB 110, particularly regarding its fiscal implications on the county’s budget and the state's tax revenue. Opponents may argue that providing such tax credits could strain the budget, limiting funds for other essential services. Supporters, however, argue that the bill is a necessary step towards economic equity, ensuring that those most in need receive assistance with their property taxes. Additionally, the differential tax percentages based on income may spark debate about fairness and eligibility.

Legislative process

The bill has undergone discussions and considerations within the Ways and Means committee, reflecting the legislative process's complex nature. Stakeholders have voiced opinions on both sides, shaping the narrative by highlighting the potential benefits of tax relief for homeowners against concerns about long-term impacts on tax revenue and public services.

Companion Bills

MD HB332

Carry Over Baltimore County - Property Tax - Homeowners Property Tax Credit

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