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.
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*hb0154*
HOUSE BILL 154
Q1 (4lr0014)
ENROLLED BILL
— Ways and Means/Budget and Taxation —
Introduced by Chair, Ways and Means Committee (By Request – Departmental –
Assessments and Taxation)
Read and Examined by Proofreaders:
_______________________________________________
Proofreader.
_______________________________________________
Proofreader.
Sealed with the Great Seal and presented to the Governor, for his ap proval this
_______ day of _______________ at ________________________ o’clock, ________M.
______________________________________________
Speaker.
CHAPTER ______
AN ACT concerning 1
Homeowners’ Property Tax Credit – Application Filing Deadline – Extension for 2
Homeowner Protection Program Enrollees 3
Homeowners’ and Homestead Property Tax Credits – Application Filing Deadline 4
– Extension 5
FOR the purpose of authorizing the State Department of Assessments and Taxation to 6
accept an application for the homeowners’ property tax credit submitted by a certain 7
homeowner within a certain period of time if the homeowner is enrolled in the 8
Homeowner Protection Program; providing for the calculation of the homestead 9
property tax credit for certain homeowners under certain circumstances; and 10
generally relating to the homeowners’ and homestead property tax credit credits. 11
BY repealing and reenacting, with amendments, 12
Article – Tax – Property 13 2 HOUSE BILL 154
Section 9–104(u) 1
Annotated Code of Maryland 2
(2019 Replacement Volume and 2023 Supplement) 3
BY adding to 4
Article – Tax – Property 5
Section 9–105(d)(8) 6
Annotated Code of Maryland 7
(2019 Replacement Volume and 2023 Supplement) 8
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 9
That the Laws of Maryland read as follows: 10
Article – Tax – Property 11
9–104. 12
(u) (1) Under the conditions set forth in this subsection, the Department may 13
accept an application from a homeowner within: 14
(i) 1 year after April 15 of the taxable year for which the property 15
tax credit under this section is sought, if the homeowner: 16
1. is applying for the first time; or 17
2. has filed an application on or before October 1 in each of 18
the 3 taxable years immediately preceding the taxable year for which the credit is sought; 19
or 20
(ii) 3 years after April 15 of the taxable year for which a credit is 21
sought, if the homeowner IS: 22
1. A. [is] at least 70 years old as of the taxable year for 23
which a credit is sought; [and] OR 24
B. ENROLLED IN THE HOMEOWNER PROTECTION 25
PROGRAM ESTABLISHED U NDER TITLE 14, SUBTITLE 8, PART VII OF THIS ARTICLE; 26
AND 27
2. was eligible for the credit under this section for the taxable 28
year for which the credit is sought. 29
(2) A homeowner may apply to the Department for a property tax credit 30
under this section by filing an application on the form that the Department provides. 31
HOUSE BILL 154 3
(3) The homeowner shall state under oath that the facts in the application 1
are true. 2
(4) To substantiate the application, the Department may require the 3
homeowner to provide a copy of an income tax return, or other evidence detailing gross 4
income or net worth. 5
(5) On certification by the Department, the Comptroller shall pay to the 6
homeowner the property tax credit due under this section. 7
9–105. 8
(d) (8) (I) THIS PARAGRAPH SHALL BE INTERPRETED BROAD LY TO 9
APPLY TO ANY HOMEOWN ER WHO: 10
1. IS AT LEAST 70 YEARS OF AGE; 11
2. WAS ELIGIBLE FOR THE CREDIT IN THE PRIOR 12
TAXABLE YEAR BUT FAI LED TO FILE AN APPLI CATION FOR THE CREDI T; AND 13
3. APPLIES FOR A CREDIT FOR THE CURRENT TAXA BLE 14
YEAR. 15
(II) FOR HOMEOWNERS THAT M EET THE CRITERIA UND ER 16
SUBPARAGRAPH (I) OF THIS PARAGRAPH , THE DEPARTMENT SHALL CALC ULATE THE 17
CURRENT YEAR ’S TAXABLE ASSESSMENT AS IF THE CREDIT HAD BEEN GRANTED FOR 18
THE PRIOR TAXABLE YE AR. 19
(III) A HOMEOWNER WHO MEETS THE CRITERIA UNDER 20
SUBPARAGRAPH (I) OF THIS PARAGRAPH I S NOT DUE A REIMBURS EMENT OF 21
PROPERTY TAXES PAID IN PRIOR TAXABLE YEA RS. 22
SECTION 2. AND BE IT FURTHER ENACTED, That: 23
(a) Notwithstanding any other provision in § 9–105 of the Tax – Property Article 24
as enacted under Section 1 of this Act, this Section shall be interpreted broadly to apply to 25
any homeowner, as defined under § 9–105 of the Tax – Property Article, who: 26
(1) is at least 70 years of age; 27
(2) was eligible for the homestead credit in the second prior taxable year but 28
failed to file an application for the credit; and 29
(3) on or before May 31, 2025, applies for a credit for the current taxable 30
year. 31
4 HOUSE BILL 154
(b) For homeowners that meet the criteria under subsection (a) of this section, the 1
State Department of Assessments and Taxation shall calculate the current year’s taxable 2
assessment as if the credit had been granted for the two prior taxable years. 3
(c) A homeowner who meets the criteria of this Section is not due a reimbursement 4
of property taxes paid in prior taxable years. 5
SECTION 3. AND BE IT FURTHER ENACTED, That Section 1 of this Act shall be 6
applicable to all taxable years beginning after June 30, 2024. 7
SECTION 4. AND BE IT FURTHER ENACTED, That Section 2 of this Act shall be 8
applicable to all taxable years beginning after June 30, 2022. 9
SECTION 2. 5. AND BE IT FURTHER ENACTED, That this Act shall take effect 10
June 1, 2024,. and shall be applicable to all taxable years beginning after June 30, 2024. 11
Section 2 of this Act shall remain effective for a period of 1 year and 1 month and, at the end 12
of June 30, 2025, Section 2 of this Act, with no further action required by the General 13
Assembly, shall be abrogated and of no further force and effect. 14
Approved:
________________________________________________________________________________
Governor.
________________________________________________________________________________
Speaker of the House of Delegates.
________________________________________________________________________________
President of the Senate.