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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SENATE BILL 286
Q1 4lr0013
(PRE–FILED) CF HB 154
By: Chair, Budget and Taxation Committee (By Request – Departmental –
Assessments and Taxation)
Requested: September 10, 2023
Introduced and read first time: January 10, 2024
Assigned to: Budget and Taxation
Committee Report: Favorable with amendments
Senate action: Adopted
Read second time: February 25, 2024
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 4
Deadline – 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; altering the number of taxable years a homeowner 9
may be retroactively qualified by the Department for the homestead property tax 10
credit; and generally relating to the homeowners’ and homestead property tax credit 11
credits. 12
BY repealing and reenacting, with amendments, 13
Article – Tax – Property 14
Section 9–104(u) and 9–105(d)(7) 15
Annotated Code of Maryland 16
(2019 Replacement Volume and 2023 Supplement) 17
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 18
That the Laws of Maryland read as follows: 19
Article – Tax – Property 20 2 SENATE BILL 286
9–104. 1
(u) (1) Under the conditions set forth in this subsection, the Department may 2
accept an application from a homeowner within: 3
(i) 1 year after April 15 of the taxable year for which the property 4
tax credit under this section is sought, if the homeowner: 5
1. is applying for the first time; or 6
2. has filed an application on or before October 1 in each of 7
the 3 taxable years immediately preceding the taxable year for which the credit is sought; 8
or 9
(ii) 3 years after April 15 of the taxable year for which a credit is 10
sought, if the homeowner IS: 11
1. A. [is] at least 70 years old as of the taxable year for 12
which a credit is sought; [and] OR 13
B. ENROLLED IN THE HOMEOWNER PROTECTION 14
PROGRAM ESTABLISHED U NDER TITLE 14, SUBTITLE 8, PART VII OF THIS ARTICLE; 15
AND 16
2. was eligible for the credit under this section for the taxable 17
year for which the credit is sought. 18
(2) A homeowner may apply to the Department for a property tax credit 19
under this section by filing an application on the form that the Department provides. 20
(3) The homeowner shall state under oath that the facts in the application 21
are true. 22
(4) To substantiate the application, the Department may require the 23
homeowner to provide a copy of an income tax return, or other evidence detailing gross 24
income or net worth. 25
(5) On certification by the Department, the Comptroller shall pay to the 26
homeowner the property tax credit due under this section. 27
SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland rea d 28
as follows: 29
Article – Tax – Property 30
SENATE BILL 286 3
9–105. 1
(d) (7) If a homeowner submits an application to the Department under this 2
section and the Department determines that the homeowner was eligible for the credit in 3
[the] A prior taxable year but failed to file an application for the credit as required under 4
this subsection: 5
(i) the homeowner shall be retroactively qualified for the 6
Homestead Property Tax Credit Program for [the] UP TO 2 prior taxable [year] YEARS; 7
and 8
(ii) the Department shall calculate the [prior year’s] taxable 9
assessment as if the credit had been granted for [the] UP TO 2 prior taxable [year] YEARS. 10
SECTION 3. AND BE IT FURTHER ENACTED, That Section 1 of this Act shall be 11
applicable to all taxable years beginning after June 30, 2024. 12
SECTION 4. AND BE IT FURTHER ENACTED, That Section 2 of this Act shall be 13
applicable to all taxable years beginning after June 30, 2022. 14
SECTION 2. 5. AND BE IT FURTHER ENACTED, That this Act shall take effect 15
June 1, 2024, and shall be applicable to all taxable years beginning after June 30, 2024. 16
Approved:
________________________________________________________________________________
Governor.
________________________________________________________________________________
President of the Senate.
________________________________________________________________________________
Speaker of the House of Delegates.