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.
Italics indicate opposite chamber/conference committee amendments.
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SENATE BILL 286
Q1 (4lr0013)
ENROLLED BILL
— Budget and Taxation/Ways and Means —
Introduced by Chair, Budget and Taxation 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.
______________________________________________
President.
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; providing for the calculation of the homestead property tax credit for certain 11
homeowners under certain circumstances; and generally relating to the homeowners’ 12
and homestead property tax credit credits. 13
2 SENATE BILL 286
BY repealing and reenacting, with amendments, 1
Article – Tax – Property 2
Section 9–104(u) and 9–105(d)(7) 3
Annotated Code of Maryland 4
(2019 Replacement Volume and 2023 Supplement) 5
BY adding to 6
Article – Tax – Property 7
Section 9–105(d)(8) 8
Annotated Code of Maryland 9
(2019 Replacement Volume and 2023 Supplement) 10
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 11
That the Laws of Maryland read as follows: 12
Article – Tax – Property 13
9–104. 14
(u) (1) Under the conditions set forth in this subsection, the Department may 15
accept an application from a homeowner within: 16
(i) 1 year after April 15 of the taxable year for which the property 17
tax credit under this section is sought, if the homeowner: 18
1. is applying for the first time; or 19
2. has filed an application on or before October 1 in each of 20
the 3 taxable years immediately preceding the taxable year for which the credit is sought; 21
or 22
(ii) 3 years after April 15 of the taxable year for which a credit is 23
sought, if the homeowner IS: 24
1. A. [is] at least 70 years old as of the taxable year for 25
which a credit is sought; [and] OR 26
B. ENROLLED IN THE HOMEOWNER PROTECTION 27
PROGRAM ESTABLISHED U NDER TITLE 14, SUBTITLE 8, PART VII OF THIS ARTICLE; 28
AND 29
2. was eligible for the credit under this section for the taxable 30
year for which the credit is sought. 31
(2) A homeowner may apply to the Department for a property tax credit 32
under this section by filing an application on the form that the Department provides. 33 SENATE BILL 286 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
SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 8
as follows: 9
Article – Tax – Property 10
9–105. 11
(d) (7) If a homeowner submits an application to the Department under this 12
section and the Department determines that the homeowner was eligible for the credit in 13
[the] A prior taxable year but failed to file an application for the credit as required under 14
this subsection: 15
(i) the homeowner shall be retroactively qualified for the 16
Homestead Property Tax Credit Program for [the] UP TO 2 prior taxable [year] YEARS; 17
and 18
(ii) the Department shall calculate the [prior year’s] taxable 19
assessment as if the credit had been granted for [the] UP TO 2 prior taxable [year] YEARS. 20
9–105. 21
(d) (8) (I) THIS PARAGRAPH SHALL BE INTERPRETED BROAD LY TO 22
APPLY TO ANY HOMEOWN ER WHO: 23
1. IS AT LEAST 70 YEARS OF AGE; 24
2. WAS ELIGIBLE FOR THE CREDIT IN THE PRIOR 25
TAXABLE YEAR BUT FAILED TO F ILE AN APPLICATION F OR THE CREDIT; AND 26
3. APPLIES FOR A CREDIT FOR THE CURRENT TAXA BLE 27
YEAR. 28
(II) FOR HOMEOWNERS THAT M EET THE CRITERIA UND ER 29
SUBPARAGRAPH (I) OF THIS PARAGRAPH , THE DEPARTMENT SHALL CALC ULATE THE 30 4 SENATE BILL 286
CURRENT YEAR ’S TAXABLE ASSESSMENT A S IF THE CREDIT HAD BEEN GRANTED FOR 1
THE PRIOR TAXABLE YE AR. 2
(III) A HOMEOWNER WHO MEETS THE CRITERIA UNDER 3
SUBPARAGRAPH (I) OF THIS PARAGRAPH IS NOT DUE A REIMBURSEM ENT OF 4
PROPERTY TAXES PAID IN PRIOR TAXABLE YEA RS. 5
SECTION 2. AND BE IT FURTHER ENACTED, That: 6
(a) Notwithstanding any other provision in § 9–105 of the Tax – Property Article 7
as enacted under Section 1 of this Act, this Section shall be interpreted broadly to apply to 8
any homeowner, as defined under § 9–105 of the Tax – Property Article, who: 9
(1) is at least 70 years of age; 10
(2) was eligible for the homestead credit in the second prior taxable year but 11
failed to file an application for the credit; and 12
(3) on or before May 31, 2025, applies for a credit for the current taxable 13
year. 14
(b) For homeowners that meet the criteria under subsection (a) of this section, the 15
State Department of Assessments and Taxation shall calculate the current year’s taxable 16
assessment as if the credit had been granted for the two prior taxable years. 17
(c) A homeowner who meets the criteria of this Section is not due a reimbursement 18
of property taxes paid in prior taxable years. 19
SECTION 3. AND BE IT FURTHER ENACTED, That Section 1 of this Act shall be 20
applicable to all taxable years beginning after June 30, 2024. 21
SECTION 4. AND BE IT FURTHER ENACTED, That Section 2 of this Act shall be 22
applicable to all taxable years beginning after June 30, 2022. 23
SECTION 2. 5. AND BE IT FURTHER ENACTED, That this Act shall take effect 24
June 1, 2024, and shall be applicable to all taxable years beginning after June 30, 2024. 25
Section 2 of this Act shall remain effective for a period of 1 year and 1 month and, at the end 26
of June 30, 2025, Section 2 of this Act, with no further action required by the General 27
Assembly, shall be abrogated and of no further force and effect. 28