Maryland 2023 Regular Session

Maryland Senate Bill SB826

Introduced
2/6/23  
Refer
2/6/23  
Report Pass
3/17/23  
Engrossed
3/20/23  
Refer
3/20/23  
Report Pass
4/5/23  
Enrolled
4/10/23  
Chaptered
5/8/23  

Caption

Homeowners' Property Tax Credit - Qualified Homeowner - Application and Certification Requirements

Impact

The enactment of SB826 will simplify the existing application process for property tax credits, which has traditionally required homeowners to submit annual applications. Instead, homeowners who qualify under the newly defined income limitations will only need to certify their income and living situation every third year, streamlining the process and potentially increasing participation in the property tax credit program among eligible homeowners. This change is aimed at providing financial relief to seniors and others reliant on fixed incomes, thus impacting state revenue from property taxes.

Summary

Senate Bill 826, titled 'Homeowners’ Property Tax Credit - Qualified Homeowner - Application and Certification Requirements', aims to revise the eligibility criteria and application process for homeowners seeking property tax credits in Maryland. The bill specifically targets homeowners whose gross income is derived from limited sources, namely Social Security benefits, pensions, or annuities. This change makes it easier for eligible individuals to apply for and maintain their tax credit status over time, reducing the frequency of application requirements to once every three years in most cases.

Sentiment

The general sentiment surrounding SB826 appears to be positive, especially among advocacy groups for seniors and individuals on fixed incomes. Supporters argue that the bill represents a significant step towards easing the financial burdens faced by these homeowners. The bill's proponents are likely to view it as a necessary adjustment to better accommodate the needs of vulnerable populations within the state. However, there is potential for contention, particularly from individuals or groups concerned about the implications of reduced state tax revenue.

Contention

Notable points of contention may arise around the definition of 'qualified homeowner' and the sources of income that qualify residents for the property tax credit. Some may question why only limited sources of income are considered eligible and if this restriction may leave out other deserving individuals. Additionally, while simplifying processes can be beneficial, it opens the door to concerns regarding the accuracy of self-certification and whether it might allow ineligibility claims to go unchecked. The efficacy of the proposed approach will be monitored as the bill is implemented.

Companion Bills

MD HB897

Crossfiled Homeowners' Property Tax Credit - Qualified Homeowner - Application and Certification Requirements

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