MD
Maryland House Bill HB154

Maryland 2024 Regular Session

Maryland House Bill HB154 Compare Versions

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1- WES MOORE, Governor Ch. 972
21
3-– 1 –
4-Chapter 972
5-(House Bill 154)
62
7-AN ACT concerning
3+EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
4+ [Brackets] indicate matter deleted from existing law.
5+ Underlining indicates amendments to bill.
6+ Strike out indicates matter stricken from the bill by amendment or deleted from the law by
7+amendment.
8+ Italics indicate opposite chamber/conference committee amendments.
9+ *hb0154*
810
9-Homeowners’ Property Tax Credit – Application Filing Deadline – Extension for
10-Homeowner Protection Program Enrollees
11-Homeowners’ and Homestead Property Tax Credits – Application Filing Deadline
12-– Extension
11+HOUSE BILL 154
12+Q1 (4lr0014)
13+ENROLLED BILL
14+— Ways and Means/Budget and Taxation —
15+Introduced by Chair, Ways and Means Committee (By Request – Departmental –
16+Assessments and Taxation)
1317
14-FOR the purpose of authorizing the State Department of Assessments and Taxation to
15-accept an application for the homeowners’ property tax credit submitted by a certain
16-homeowner within a certain period of time if the homeowner is enrolled in the
17-Homeowner Protection Program; providing for the calculation of the homestead
18-property tax credit for certain homeowners under certain circumstances; and
19-generally relating to the homeowners’ and homestead property tax credit credits.
18+Read and Examined by Proofreaders:
2019
21-BY repealing and reenacting, with amendments,
22- Article – Tax – Property
23- Section 9–104(u)
24- Annotated Code of Maryland
25- (2019 Replacement Volume and 2023 Supplement)
20+_______________________________________________
21+Proofreader.
22+_______________________________________________
23+Proofreader.
2624
27-BY adding to
28- Article – Tax – Property
29-Section 9–105(d)(8)
30- Annotated Code of Maryland
31- (2019 Replacement Volume and 2023 Supplement)
25+Sealed with the Great Seal and presented to the Governor, for his ap proval this
3226
33- SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
34-That the Laws of Maryland read as follows:
27+_______ day of _______________ at ________________________ o’clock, ________M.
3528
36-Article – Tax – Property
29+______________________________________________
30+Speaker.
3731
38-9–104.
32+CHAPTER ______
3933
40- (u) (1) Under the conditions set forth in this subsection, the Department may
41-accept an application from a homeowner within:
34+AN ACT concerning 1
4235
43- (i) 1 year after April 15 of the taxable year for which the property
44-tax credit under this section is sought, if the homeowner:
36+Homeowners’ Property Tax Credit – Application Filing Deadline – Extension for 2
37+Homeowner Protection Program Enrollees 3
38+Homeowners’ and Homestead Property Tax Credits – Application Filing Deadline 4
39+– Extension 5
4540
46- 1. is applying for the first time; or
47- Ch. 972 2024 LAWS OF MARYLAND
41+FOR the purpose of authorizing the State Department of Assessments and Taxation to 6
42+accept an application for the homeowners’ property tax credit submitted by a certain 7
43+homeowner within a certain period of time if the homeowner is enrolled in the 8
44+Homeowner Protection Program; providing for the calculation of the homestead 9
45+property tax credit for certain homeowners under certain circumstances; and 10
46+generally relating to the homeowners’ and homestead property tax credit credits. 11
4847
49-– 2 –
50- 2. has filed an application on or before October 1 in each of
51-the 3 taxable years immediately preceding the taxable year for which the credit is sought;
52-or
48+BY repealing and reenacting, with amendments, 12
49+ Article – Tax – Property 13 2 HOUSE BILL 154
5350
54- (ii) 3 years after April 15 of the taxable year for which a credit is
55-sought, if the homeowner IS:
5651
57- 1. A. [is] at least 70 years old as of the taxable year for
58-which a credit is sought; [and] OR
52+ Section 9–104(u) 1
53+ Annotated Code of Maryland 2
54+ (2019 Replacement Volume and 2023 Supplement) 3
5955
60- B. ENROLLED IN THE HOMEOWNER PROTECTION
61-PROGRAM ESTABLISHED U NDER TITLE 14, SUBTITLE 8, PART VII OF THIS ARTICLE;
62-AND
56+BY adding to 4
57+ Article – Tax – Property 5
58+Section 9–105(d)(8) 6
59+ Annotated Code of Maryland 7
60+ (2019 Replacement Volume and 2023 Supplement) 8
6361
64- 2. was eligible for the credit under this section for the taxable
65-year for which the credit is sought.
62+ SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 9
63+That the Laws of Maryland read as follows: 10
6664
67- (2) A homeowner may apply to the Department for a property tax credit
68-under this section by filing an application on the form that the Department provides.
65+Article – Tax – Property 11
6966
70- (3) The homeowner shall state under oath that the facts in the application
71-are true.
67+9–104. 12
7268
73- (4) To substantiate the application, the Department may require the
74-homeowner to provide a copy of an income tax return, or other evidence detailing gross
75-income or net worth.
69+ (u) (1) Under the conditions set forth in this subsection, the Department may 13
70+accept an application from a homeowner within: 14
7671
77- (5) On certification by the Department, the Comptroller shall pay to the
78-homeowner the property tax credit due under this section.
72+ (i) 1 year after April 15 of the taxable year for which the property 15
73+tax credit under this section is sought, if the homeowner: 16
7974
80-9–105.
75+ 1. is applying for the first time; or 17
8176
82- (d) (8) (I) THIS PARAGRAPH SHALL BE INTERPRETED BROAD LY TO
83-APPLY TO ANY HOMEOWN ER WHO:
77+ 2. has filed an application on or before October 1 in each of 18
78+the 3 taxable years immediately preceding the taxable year for which the credit is sought; 19
79+or 20
8480
85- 1. IS AT LEAST 70 YEARS OF AGE;
81+ (ii) 3 years after April 15 of the taxable year for which a credit is 21
82+sought, if the homeowner IS: 22
8683
87- 2. WAS ELIGIBLE FOR THE CREDIT IN THE PRIOR
88-TAXABLE YEAR BUT FAI LED TO FILE AN APPLI CATION FOR THE CREDI T; AND
84+ 1. A. [is] at least 70 years old as of the taxable year for 23
85+which a credit is sought; [and] OR 24
8986
90- 3. APPLIES FOR A CREDIT FOR THE CURRENT TAXA BLE
91-YEAR.
87+ B. ENROLLED IN THE HOMEOWNER PROTECTION 25
88+PROGRAM ESTABLISHED U NDER TITLE 14, SUBTITLE 8, PART VII OF THIS ARTICLE; 26
89+AND 27
9290
93- (II) FOR HOMEOWNERS THAT M EET THE CRITERIA UND ER
94-SUBPARAGRAPH (I) OF THIS PARAGRAPH , THE DEPARTMENT SHALL CALC ULATE THE WES MOORE, Governor Ch. 972
91+ 2. was eligible for the credit under this section for the taxable 28
92+year for which the credit is sought. 29
9593
96-– 3 –
97-CURRENT YEAR ’S TAXABLE ASSESSMENT AS IF THE CREDIT HAD BEEN GRANTED FOR
98-THE PRIOR TAXABLE YE AR.
94+ (2) A homeowner may apply to the Department for a property tax credit 30
95+under this section by filing an application on the form that the Department provides. 31
96+ HOUSE BILL 154 3
9997
100- (III) A HOMEOWNER WHO MEETS THE CRITERIA UNDER
101-SUBPARAGRAPH (I) OF THIS PARAGRAPH IS NOT DUE A REIMBURSEM ENT OF
102-PROPERTY TAXES PAID IN PRIOR TAXABLE YEARS .
10398
104- SECTION 2. AND BE IT FURTHER ENACTED, That:
99+ (3) The homeowner shall state under oath that the facts in the application 1
100+are true. 2
105101
106- (a) Notwithstanding any other provision in § 9–105 of the Tax – Property Article
107-as enacted under Section 1 of this Act, this Section shall be interpreted broadly to apply to
108-any homeowner, as defined under § 9–105 of the Tax – Property Article, who:
102+ (4) To substantiate the application, the Department may require the 3
103+homeowner to provide a copy of an income tax return, or other evidence detailing gross 4
104+income or net worth. 5
109105
110- (1) is at least 70 years of age;
106+ (5) On certification by the Department, the Comptroller shall pay to the 6
107+homeowner the property tax credit due under this section. 7
111108
112- (2) was eligible for the homestead credit in the second prior taxable year but
113-failed to file an application for the credit; and
109+9–105. 8
114110
115- (3) on or before May 31, 2025, applies for a credit for the current taxable
116-year.
111+ (d) (8) (I) THIS PARAGRAPH SHALL BE INTERPRETED BROAD LY TO 9
112+APPLY TO ANY HOMEOWN ER WHO: 10
117113
118- (b) For homeowners that meet the criteria under subsection (a) of this section, the
119-State Department of Assessments and Taxation shall calculate the current year’s taxable
120-assessment as if the credit had been granted for the two prior taxable years.
114+ 1. IS AT LEAST 70 YEARS OF AGE; 11
121115
122- (c) A homeowner who meets the criteria of this Section is not due a reimbursement
123-of property taxes paid in prior taxable years.
116+ 2. WAS ELIGIBLE FOR THE CREDIT IN THE PRIOR 12
117+TAXABLE YEAR BUT FAI LED TO FILE AN APPLI CATION FOR THE CREDI T; AND 13
124118
125- SECTION 3. AND BE IT FURTHER ENACTED, That Section 1 of this Act shall be
126-applicable to all taxable years beginning after June 30, 2024.
119+ 3. APPLIES FOR A CREDIT FOR THE CURRENT TAXA BLE 14
120+YEAR. 15
127121
128- SECTION 4. AND BE IT FURTHER ENACTED, That Section 2 of this Act shall be
129-applicable to all taxable years beginning after June 30, 2022.
122+ (II) FOR HOMEOWNERS THAT M EET THE CRITERIA UND ER 16
123+SUBPARAGRAPH (I) OF THIS PARAGRAPH , THE DEPARTMENT SHALL CALC ULATE THE 17
124+CURRENT YEAR ’S TAXABLE ASSESSMENT AS IF THE CREDIT HAD BEEN GRANTED FOR 18
125+THE PRIOR TAXABLE YE AR. 19
130126
131- SECTION 2. 5. AND BE IT FURTHER ENACTED, That this Act shall take effect
132-June 1, 2024,. and shall be applicable to all taxable years beginning after June 30, 2024.
133-Section 2 of this Act shall remain effective for a period of 1 year and 1 month and, at the end
134-of June 30, 2025, Section 2 of this Act, with no further action required by the General
135-Assembly, shall be abrogated and of no further force and effect.
127+ (III) A HOMEOWNER WHO MEETS THE CRITERIA UNDER 20
128+SUBPARAGRAPH (I) OF THIS PARAGRAPH I S NOT DUE A REIMBURS EMENT OF 21
129+PROPERTY TAXES PAID IN PRIOR TAXABLE YEA RS. 22
136130
137-Approved by the Governor, May 16, 2024.
131+ SECTION 2. AND BE IT FURTHER ENACTED, That: 23
132+
133+ (a) Notwithstanding any other provision in § 9–105 of the Tax – Property Article 24
134+as enacted under Section 1 of this Act, this Section shall be interpreted broadly to apply to 25
135+any homeowner, as defined under § 9–105 of the Tax – Property Article, who: 26
136+
137+ (1) is at least 70 years of age; 27
138+
139+ (2) was eligible for the homestead credit in the second prior taxable year but 28
140+failed to file an application for the credit; and 29
141+
142+ (3) on or before May 31, 2025, applies for a credit for the current taxable 30
143+year. 31
144+ 4 HOUSE BILL 154
145+
146+
147+ (b) For homeowners that meet the criteria under subsection (a) of this section, the 1
148+State Department of Assessments and Taxation shall calculate the current year’s taxable 2
149+assessment as if the credit had been granted for the two prior taxable years. 3
150+
151+ (c) A homeowner who meets the criteria of this Section is not due a reimbursement 4
152+of property taxes paid in prior taxable years. 5
153+
154+ SECTION 3. AND BE IT FURTHER ENACTED, That Section 1 of this Act shall be 6
155+applicable to all taxable years beginning after June 30, 2024. 7
156+
157+ SECTION 4. AND BE IT FURTHER ENACTED, That Section 2 of this Act shall be 8
158+applicable to all taxable years beginning after June 30, 2022. 9
159+
160+ SECTION 2. 5. AND BE IT FURTHER ENACTED, That this Act shall take effect 10
161+June 1, 2024,. and shall be applicable to all taxable years beginning after June 30, 2024. 11
162+Section 2 of this Act shall remain effective for a period of 1 year and 1 month and, at the end 12
163+of June 30, 2025, Section 2 of this Act, with no further action required by the General 13
164+Assembly, shall be abrogated and of no further force and effect. 14
165+
166+
167+
168+Approved:
169+________________________________________________________________________________
170+ Governor.
171+________________________________________________________________________________
172+ Speaker of the House of Delegates.
173+________________________________________________________________________________
174+ President of the Senate.