Maryland 2024 Regular Session

Maryland House Bill HB220

Introduced
1/10/24  

Caption

Homestead Property Tax Credit - Calculation of Credit for Dwelling Purchased by First-Time Homebuyer

Impact

If enacted, HB 220 will amend existing laws related to the calculation of the homestead property tax credit. The bill prescribes a method where the first-time homebuyer receives the larger of the two potential credit amounts calculated through different methods. This adjustment stands to alleviate some of the financial burdens associated with purchasing property, thereby enhancing the appeal of homeownership for new buyers. By modifying the tax credit framework, the law seeks to encourage local governance to tailor solutions for introductory homeowners.

Summary

House Bill 220 introduces provisions for calculating the homestead property tax credit specifically for first-time homebuyers in the state. The bill empowers the Mayor and City Council of Baltimore or the governing body of a county to allow a first-time homebuyer to utilize a specific calculation method to determine their eligibility for this tax credit. This measure aims to support new homeowners by offering them financial relief through reduced property taxes, making home ownership more accessible, particularly in urban areas like Baltimore City.

Contention

While the bill has been supported by advocates for homeownership and economic growth, concerns may arise regarding the long-term implications for state revenue. Critics may argue that significantly reducing tax revenues through expanded credits could impact funding for essential services. Additionally, the specifics of how counties implement these changes may highlight disparities in access to the intended benefits, raising questions about the equity of tax relief distribution among different regions.

Companion Bills

MD HB73

Carry Over Homestead Property Tax Credit – Calculation of Credit for Dwelling Purchased by First–Time Homebuyer

Similar Bills

MN HF1343

Property tax provisions modified, and identification requirements for homestead determination modified.

FL H1105

Rescinding a Homestead Exemption Application

FL H1041

Assessment of Homestead Property

MS HB784

Homestead exemption; increase for persons 65 years of age or older or totally disabled.

MS HB1125

Homestead exemption; increase for persons 65 years of age or older or totally disabled.

MS HB998

Homestead exemption; increase for persons 65 years of age or older or totally disabled.

MN HF1409

Property tax; qualified relatives expanded for special agricultural homestead.

MN SF245

Qualified relatives expansion for special agricultural homestead