EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
Underlining indicates amendments to bill.
Strike out indicates matter stricken from the bill by amendment or deleted from the law by
amendment.
*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
Committee Report: Favorable
House action: Adopted
Read second time: February 13, 2024
CHAPTER ______
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
2 HOUSE BILL 154
(u) (1) Under the conditions set forth in this subsection, the Department may 1
accept an application from a homeowner within: 2
(i) 1 year after April 15 of the taxable year for which the property 3
tax credit under this section is sought, if the homeowner: 4
1. is applying for the first time; or 5
2. has filed an application on or before October 1 in each of 6
the 3 taxable years immediately preceding the taxable year for which the credit is sought; 7
or 8
(ii) 3 years after April 15 of the taxable year for which a credit is 9
sought, if the homeowner IS: 10
1. A. [is] at least 70 years old as of the taxable year for 11
which a credit is sought; [and] OR 12
B. ENROLLED IN THE HOMEOWNER PROTECTION 13
PROGRAM ESTABLISH ED UNDER TITLE 14, SUBTITLE 8, PART VII OF THIS ARTICLE; 14
AND 15
2. was eligible for the credit under this section for the taxable 16
year for which the credit is sought. 17
(2) A homeowner may apply to the Department for a property tax credit 18
under this section by filing an application on the form that the Department provides. 19
(3) The homeowner shall state under oath that the facts in the application 20
are true. 21
(4) To substantiate the application, the Department may require the 22
homeowner to provide a copy of an income tax return, or other evidence detailing gross 23
income or net worth. 24
(5) On certification by the Department, the Comptroller shall pay to the 25
homeowner the property tax credit due under this section. 26
SECTION 2. AND BE IT FURTHER ENACTED , That this Act shall take effect June 27
1, 2024, and shall be applicable to all taxable years beginning after June 30, 2024. 28