WES MOORE, Governor Ch. 973
– 1 –
Chapter 973
(Senate Bill 286)
AN ACT concerning
Homeowners’ Property Tax Credit – Application Filing Deadline – Extension for
Homeowner Protection Program Enrollees
Homeowners’ and Homestead Property Tax Credits – Application Filing
Deadline – Extension
FOR the purpose of authorizing the State Department of Assessments and Taxation to
accept an application for the homeowners’ property tax credit submitted by a certain
homeowner within a certain period of time if the homeowner is enrolled in the
Homeowner Protection Program; altering the number of taxable years a homeowner
may be retroactively qualified by the Department for the homestead property tax
credit; providing for the calculation of the homestead property tax credit for certain
homeowners under certain circumstances; and generally relating to the homeowners’
and homestead property tax credit credits.
BY repealing and reenacting, with amendments,
Article – Tax – Property
Section 9–104(u) and 9–105(d)(7)
Annotated Code of Maryland
(2019 Replacement Volume and 2023 Supplement)
BY adding to
Article – Tax – Property
Section 9–105(d)(8)
Annotated Code of Maryland
(2019 Replacement Volume and 2023 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
That the Laws of Maryland read as follows:
Article – Tax – Property
9–104.
(u) (1) Under the conditions set forth in this subsection, the Department may
accept an application from a homeowner within:
(i) 1 year after April 15 of the taxable year for which the property
tax credit under this section is sought, if the homeowner:
1. is applying for the first time; or
Ch. 973 2024 LAWS OF MARYLAND
– 2 –
2. has filed an application on or before October 1 in each of
the 3 taxable years immediately preceding the taxable year for which the credit is sought;
or
(ii) 3 years after April 15 of the taxable year for which a credit is
sought, if the homeowner IS:
1. A. [is] at least 70 years old as of the taxable year for
which a credit is sought; [and] OR
B. ENROLLED IN THE HOMEOWNER PROTECTION
PROGRAM ESTABLISHED U NDER TITLE 14, SUBTITLE 8, PART VII OF THIS ARTICLE;
AND
2. was eligible for the credit under this section for the taxable
year for which the credit is sought.
(2) A homeowner may apply to the Department for a property tax credit
under this section by filing an application on the form that the Department provides.
(3) The homeowner shall state under oath that the facts in the application
are true.
(4) To substantiate the application, the Department may require the
homeowner to provide a copy of an income tax return, or other evidence detailing gross
income or net worth.
(5) On certification by the Department, the Comptroller shall pay to the
homeowner the property tax credit due under this section.
SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland read
as follows:
Article – Tax – Property
9–105.
(d) (7) If a homeowner submits an application to the Department under this
section and the Department determines that the homeowner was eligible for the credit in
[the] A prior taxable year but failed to file an application for the credit as required under
this subsection:
(i) the homeowner shall be retroactively qualified for the
Homestead Property Tax Credit Program for [the] UP TO 2 prior taxable [year] YEARS;
and WES MOORE, Governor Ch. 973
– 3 –
(ii) the Department shall calculate the [prior year’s] taxable
assessment as if the credit had been granted for [the] UP TO 2 prior taxable [year] YEARS.
9–105.
(d) (8) (I) THIS PARAGRAPH SHALL BE INTERPRETED BROAD LY TO
APPLY TO ANY HOMEOWN ER WHO:
1. IS AT LEAST 70 YEARS OF AGE;
2. WAS ELIGIBLE FOR THE CREDIT IN THE PRIOR
TAXABLE YEAR BUT FAI LED TO FILE AN APPLI CATION FOR THE CREDI T; AND
3. APPLIES FOR A CREDIT FOR THE CURRENT TAXA BLE
YEAR.
(II) FOR HOMEOWNERS THAT M EET THE CRITERIA UNDER
SUBPARAGRAPH (I) OF THIS PARAGRAPH , THE DEPARTMENT SHALL CALC ULATE THE
CURRENT YEAR ’S TAXABLE ASSESSMENT AS IF THE CREDIT HAD BEEN GRANTED FOR
THE PRIOR TAXABLE YE AR.
(III) A HOMEOWNER WHO MEETS THE CRITERIA UNDER
SUBPARAGRAPH (I) OF THIS PARAGRAPH IS NOT D UE A REIMBURSEMENT O F
PROPERTY TAXES PAID IN PRIOR TAXABLE YEA RS.
SECTION 2. AND BE IT FURTHER ENACTED, That:
(a) Notwithstanding any other provision in § 9–105 of the Tax – Property Article
as enacted under Section 1 of this Act, this Section shall be interpreted broadly to apply to
any homeowner, as defined under § 9–105 of the Tax – Property Article, who:
(1) is at least 70 years of age;
(2) was eligible for the homestead credit in the second prior taxable year but
failed to file an application for the credit; and
(3) on or before May 31, 2025, applies for a credit for the current taxable
year.
(b) For homeowners that meet the criteria under subsection (a) of this section, the
State Department of Assessments and Taxation shall calculate the current year’s taxable
assessment as if the credit had been granted for the two prior taxable years.
Ch. 973 2024 LAWS OF MARYLAND
– 4 –
(c) A homeowner who meets the criteria of this Section is not due a reimbursement
of property taxes paid in prior taxable years.
SECTION 3. AND BE IT FURTHER ENACTED, That Section 1 of this Act shall be
applicable to all taxable years beginning after June 30, 2024.
SECTION 4. AND BE IT FURTHER ENACTED, That Section 2 of this Act shall be
applicable to all taxable years beginning after June 30, 2022.
SECTION 2. 5. AND BE IT FURTHER ENACTED, That this Act shall take effect
June 1, 2024, and shall be applicable to all taxable years beginning after June 30, 2024.
Section 2 of this Act shall remain effective for a period of 1 year and 1 month and, at the end
of June 30, 2025, Section 2 of this Act, with no further action required by the General
Assembly, shall be abrogated and of no further force and effect.
Approved by the Governor, May 16, 2024.