Maryland 2024 Regular Session

Maryland House Bill HB1454

Introduced
2/9/24  

Caption

Property Tax - Credit to Offset Increases in Local Tax Revenue

Impact

The bill's impact on state laws centers around the modification of property tax regulations, allowing municipalities more leeway in managing local tax revenues. By enabling cities and counties to provide credits without the prerequisite of an application for existing tax credits, HB1454 seeks to ease the financial burden on homeowners who may be affected by rising local tax demands. This could encourage homeownership and provide financial relief to residents, particularly in urban areas experiencing economic challenges.

Summary

House Bill 1454 is an act aimed at authorizing local governments, including Baltimore City and various counties, to grant a property tax credit to offset increases in local income tax revenues for certain owner-occupied properties. The bill allows the local jurisdictions to provide tax credits regardless of whether the homeowner has a formal application for the homestead property tax credit on file. This provision is particularly relevant for the years during which the bill is applicable, specifically from June 30, 2022, to July 1, 2025.

Contention

Despite its potential benefits, the bill is likely to spark debate regarding local government control and state regulations. Proponents argue that the bill will provide necessary support for homeowners facing increased taxes, thereby promoting homeownership stability. However, critics may raise concerns about the long-term implications of tax credit programs, questioning whether this approach adequately addresses the root causes of local tax revenue increases or if it merely serves as a temporary fix. Discussions surrounding fiscal responsibility and accountability in local government officials' decisions will also be prevalent.

Companion Bills

MD SB340

Crossfiled Property Tax - Credit to Offset Increases in Local Tax Revenue

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