EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
*hb0154*
HOUSE BILL 154
Q1 4lr0014
(PRE–FILED) CF SB 286
By: Chair, Ways and Means Committee (By Request – Departmental – Assessments
and Taxation)
Requested: September 10, 2023
Introduced and read first time: January 10, 2024
Assigned to: Ways and Means
A BILL ENTITLED
AN ACT concerning 1
Homeowners’ Property Tax Credit – Application Filing Deadline – Extension for 2
Homeowner Protection Program Enrollees 3
FOR the purpose of authorizing the State Department of Assessments and Taxation to 4
accept an application for the homeowners’ property tax credit submitted by a certain 5
homeowner within a certain period of time if the homeowner is enrolled in the 6
Homeowner Protection Program; and generally relating to the homeowners’ property 7
tax credit. 8
BY repealing and reenacting, with amendments, 9
Article – Tax – Property 10
Section 9–104(u) 11
Annotated Code of Maryland 12
(2019 Replacement Volume and 2023 Supplement) 13
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 14
That the Laws of Maryland read as follows: 15
Article – Tax – Property 16
9–104. 17
(u) (1) Under the conditions set forth in this subsection, the Department may 18
accept an application from a homeowner within: 19
(i) 1 year after April 15 of the taxable year for which the property 20
tax credit under this section is sought, if the homeowner: 21
1. is applying for the first time; or 22 2 HOUSE BILL 154
2. has filed an application on or before October 1 in each of 1
the 3 taxable years immediately preceding the taxable year for which the credit is sought; 2
or 3
(ii) 3 years after April 15 of the taxable year for which a credit is 4
sought, if the homeowner IS: 5
1. A. [is] at least 70 years old as of the taxable year for 6
which a credit is sought; [and] OR 7
B. ENROLLED IN THE HOMEOWNER PROTECTION 8
PROGRAM ESTABLISHED U NDER TITLE 14, SUBTITLE 8, PART VII OF THIS ARTICLE; 9
AND 10
2. was eligible for the credit under this section for the taxable 11
year for which the credit is sought. 12
(2) A homeowner may apply to the Department for a property tax credit 13
under this section by filing an application on the form that the Department provides. 14
(3) The homeowner shall state under oath that the facts in the application 15
are true. 16
(4) To substantiate the application, the Department may require the 17
homeowner to provide a copy of an income tax return, or other evidence detailing gross 18
income or net worth. 19
(5) On certification by the Department, the Comptroller shall pay to the 20
homeowner the property tax credit due under this section. 21
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 22
1, 2024, and shall be applicable to all taxable years beginning after June 30, 2024. 23