WES MOORE, Governor Ch. 530
– 1 –
Chapter 530
(House Bill 404)
AN ACT concerning
Property Tax – Statewide Optional Credit for Homeowners Who Have Suffered
a Hardship Local Homeowners’ Credit Supplement – Limitation on Combined
Gross Income
FOR the purpose of authorizing the Mayor and City Council of Baltimore City or the
governing body of a county or municipal corporation to grant, by law, a property tax
credit against the county or municipal corporation property tax imposed on a
dwelling that is owned by a homeowner whose combined gross income exceeds a
certain amount if the homeowner demonstrates certain criteria, including that the
homeowner suffered a certain hardship; repealing as redundant a provision of law
authorizing the same property tax credit in Baltimore County; and generally relating
to a statewide optional property tax credit for homeowners who have suffered a
hardship authorizing counties and municipal corporations to alter a certain
limitation on the combined gross income of a homeowner for purposes of a local
supplement to the homeowners’ property tax credit; and generally relating to local
supplements to the homeowners’ property tax credit.
BY repealing
Article – Tax – Property
Section 9–305(h)
Annotated Code of Maryland
(2019 Replacement Volume and 2022 Supplement)
BY renumbering
Article – Tax – Property
Section 9–305(i)
to be Section 9–305(h)
Annotated Code of Maryland
(2019 Replacement Volume and 2022 Supplement)
BY adding to
Article – Tax – Property
Section 9–268
Annotated Code of Maryland
(2019 Replacement Volume and 2022 Supplement)
BY repealing and reenacting, with amendments,
Article – Tax – Property
Section 9–215 and 9–215.1
Annotated Code of Maryland
(2019 Replacement Volume and 2022 Supplement) Ch. 530 2023 LAWS OF MARYLAND
– 2 –
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
That Section(s) 9–305(h) of Article – Tax – Property of the Annotated Code of Maryland be
repealed.
SECTION 2. AND BE IT FURTHER ENACTED, That Section(s) 9 –305(i) of Article
– Tax – Property of the Annotated Code of Maryland be renumbered to be Section(s)
9–305(h).
SECTION 3. AND BE IT FURTHER ENACTED, That the Laws of Maryland read
as follows:
Article – Tax – Property
9–268.
(A) (1) IN THIS SECTION THE F OLLOWING WORDS HAVE THE MEANINGS
INDICATED.
(2) “COMBINED INCOME ” HAS THE MEANING STAT ED IN § 9–104 OF
THIS TITLE.
(3) “DWELLING” HAS THE MEANING STAT ED IN § 9–104 OF THIS
TITLE.
(4) “HARDSHIP” MEANS:
(I) AN ILLNESS OR ACCIDE NT–RELATED INJURY OF A
HOMEOWNER OR A MEMBE R OF THE HOMEOWNER ’S IMMEDIATE FAMILY ; OR
(II) A PROPERTY CASUALTY EVENT AT THE HOMEOWN ER’S
DWELLING.
(5) “HOMEOWNER ” HAS THE MEANING STAT ED IN § 9–104 OF THIS
TITLE.
(B) THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE
GOVERNING BODY OF A COUNTY OR MUNICIPAL CORPORATION MAY GRAN T, BY LAW,
A PROPERTY TAX CREDI T AGAINST THE COUNTY OR MUNICIPAL CORPORA TION
PROPERTY TAX IMPOSED ON A DWELLING THAT I S OWNED BY A HOMEOWNER WHOSE
COMBINED INCOME EXCE EDS $60,000 IF THE HOMEOWNER DEM ONSTRATES THAT :
WES MOORE, Governor Ch. 530
– 3 –
(1) THE HOMEOWNER WAS DE NIED THE PROPERTY TA X CREDIT
UNDER § 9–104 OF THIS TITLE FOR HA VING A COMBINED INCO ME THAT EXCEEDS
$60,000;
(2) THE HOMEOWNER SUFFER ED A HARDSHIP IN THE CALE NDAR
YEAR THAT PRECEDES T HE YEAR IN WHICH THE HOMEOWNER APPLIES FO R THE
CREDIT;
(3) THE HOMEOWNER PAID O R INCURRED EXPENSES RELATING TO
THE HARDSHIP THAT RE SULTED IN SIGNIFICAN T FINANCIAL DISTRESS FOR THE
HOMEOWNER ; AND
(4) THE HO MEOWNER’S COMBINED INCOME WO ULD NOT HAVE
EXCEEDED $60,000 IF NOT FOR EXPENSES RELATED TO THE HARDS HIP.
(C) THE HOMEOWNER SHALL I NCLUDE, IN THE FORM REQUIRED BY THE
MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE GOVERNING BODY OF THE
COUNTY OR MUNICIPAL CORPORATION , AN ITEMIZED LIST OF ALL SOURCES OF
INCOME AND EXPENSES OF THE HOMEOWNER , INCLUDING EXPENSES R ELATED TO
THE HARDSHIP .
(D) THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE
GOVERNING BODY OF TH E COUNTY OR MUNICIPA L CORPORATION MAY ES TABLISH,
BY LAW:
(1) THE AMOUNT AND DURAT ION OF THE TAX CREDI T;
(2) ADDITIONAL ELIGIBILI TY CRITERIA FOR THE TAX CREDIT;
(3) REGULATIONS AND PROC EDURES FOR THE APPLI CATION AND
UNIFORM PROCESSING O F REQUESTS FOR THE T AX CREDIT; AND
(4) ANY OTHER PROVISIO N NECESSARY TO CARRY OUT THE TAX
CREDIT.
9–215.
(a) The Mayor and City Council of Baltimore City or the governing body of a
county may grant, by law, a local supplement to the Homeowners Property Tax Credit
Program provided under § 9–104 of this title.
(b) The county or Baltimore City may not obtain reimbursement under § 9–104(s)
of this title for the amount of the local supplement authorized under this section.
Ch. 530 2023 LAWS OF MARYLAND
– 4 –
(c) The county shall notify the Department of the enactment of the local
supplement and any change in the local supplement in accordance with any guidelines
specified by the Department.
(d) (1) The Department is responsible for the administrative duties that relate
to the application and determination of eligibility for a property tax credit under this
section.
(2) The county shall reimburse the Department for the reasonable cost of
administering the Tax Credit Program under this section.
(e) (1) Except as provided in paragraph (2) of this subsection, the local
supplement authorized in accordance with subsection (a) of this section shall be subject to
the provisions of the State Homeowners Property Tax Credit Program provided under §
9–104 of this title.
(2) The Mayor and City Council of Baltimore City or the governing body of
a county:
(i) may alter, by law, the following provisions for purposes of a local
supplement granted under this section:
1. the limitation on the assessed value of a dwelling taken
into account in determining total real property tax under § 9–104(a)(13) of this title;
2. the percentages and combined income levels specified
under § 9–104(g) of this title; and
3. the limitation on combined net worth OR COMB INED
GROSS INCOME of the homeowner under § 9–104(j) of this title; and
(ii) may provide, by law, for limitations on eligibility for a local
supplement granted under this section in addition to the requirements for eligibility under
§ 9–104 of this title.
(3) The additional eligibility criteria provided under paragraph (2)(ii) of
this subsection may include:
(i) criteria limiting eligibility for a local supplement granted under
this section to homeowners:
1. who have reached a certain age;
2. who have resided in their dwellings for more than a
certain number of years; or
WES MOORE, Governor Ch. 530
– 5 –
3. whose assessments have increased more than a certain
percentage over a certain period of time;
(ii) any combination of the criteria specified in item (i) of this
paragraph; and
(iii) any additional criteria for eligibility that the Mayor and City
Council of Baltimore City or the governing body of a county determine to be necessary or
appropriate.
9–215.1.
(a) The governing body of a municipal corporation may grant, by law, a local
supplement to the Homeowners Property Tax Credit Program provided under § 9–104 of
this title.
(b) The municipal corporation may not obtain reimbursement under § 9–104(s) of
this title for the amount of the local supplement authorized under this section.
(c) The municipal corporation shall notify the Department of the enactment of
the local supplement and any change in the local supplement in accordance with any
guidelines specified by the Department.
(d) The municipal corporation is responsible for the administrative duties that
relate to the application, determination of eligibility, and payment of a property tax credit
under this section.
(e) The amount of the local supplement authorized in accordance with subsection
(a) of this section shall not exceed the net property tax liability due after providing for any
State property tax credit authorized under § 9–104 of this title and any local supplement
to the homeowners property tax credit authorized under § 9–215 of this subtitle.
(f) (1) Except as provided in paragraph (2) of this subsection, the local
supplement authorized in accordance with subsection (a) of this section shall be subject to
the provisions of the State Homeowners Property Tax Credit Program provided under §
9–104 of this title.
(2) The governing body of a municipal corporation:
(i) may alter, by law, the following provisions for purposes of a local
supplement granted under this section:
1. the limitation on the assessed value of a dwelling taken
into account in determining total real property tax under § 9–104(a)(13) of this title;
Ch. 530 2023 LAWS OF MARYLAND
– 6 –
2. the percentages and combined income levels specified
under § 9–104(h) of this title; and
3. the limitation on combined net worth OR COMBINED
GROSS INCOME of the homeowner under [§ 9–104(k)] § 9–104(J) of this title; and
(ii) may provide, by law, for limitations on eligibility for a local
supplement granted under this section in addition to the requirements for eligibility under
§ 9–104 of this title.
(3) The additional eligibility criteria provided under paragraph (2)(ii) of
this subsection may include:
(i) criteria limiting eligibility for a local supplement granted under
this section to homeowners:
1. who have reached a certain age;
2. who have resided in their dwelling for more than a certain
number of years; or
3. whose assessments have increased more than a certain
percentage over a certain period of time;
(ii) any combination of the criteria specified in item (i) of this
paragraph; and
(iii) any additional criteria for eligibility that the governing body of a
municipal corporation determines to be necessary or appropriate.
SECTION 4. 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
June 1, 2023, and shall be applicable to all taxable years beginning after June 30, 2023.
Approved by the Governor, May 8, 2023.