EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
*hb1285*
HOUSE BILL 1285
Q1 5lr2804
HB 110/23 – W&M
By: Delegate R. Long
Introduced and read first time: February 7, 2025
Assigned to: Ways and Means
A BILL ENTITLED
AN ACT concerning 1
Baltimore County – Property Tax – Homeowners Property Tax Credit 2
FOR the purpose of requiring the governing body of Baltimore County to grant a certain 3
property tax credit to supplement the State homeowners property tax credit; 4
prohibiting the county from granting the credit under certain circumstances; 5
providing that the State Department of Assessments and Taxation is responsible for 6
certain administrative duties with respect to the credit; requiring the county to 7
reimburse the Department for certain costs; and generally relating to a homeowners 8
property tax credit supplement for property located in Baltimore County. 9
BY repealing and reenacting, with amendments, 10
Article – Tax – Property 11
Section 9–215(a) 12
Annotated Code of Maryland 13
(2019 Replacement Volume and 2024 Supplement) 14
BY adding to 15
Article – Tax – Property 16
Section 9–305(j) 17
Annotated Code of Maryland 18
(2019 Replacement Volume and 2024 Supplement) 19
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 20
That the Laws of Maryland read as follows: 21
Article – Tax – Property 22
9–215. 23
(a) [The] EXCEPT AS PROVIDED IN § 9–305 OF THIS TITLE, THE Mayor and 24 2 HOUSE BILL 1285
City Council of Baltimore City or the governing body of a county may grant, by law, a local 1
supplement to the Homeowners Property Tax Credit Program provided under § 9–104 of 2
this title. 3
9–305. 4
(J) (1) (I) IN THIS SUBSECTION TH E FOLLOWING WORDS HA VE THE 5
MEANINGS INDICATED . 6
(II) “COMBINED INCOME ” HAS THE MEANING STAT ED IN § 9–104 7
OF THIS TITLE. 8
(III) “DWELLING” HAS THE MEANING STAT ED IN § 9–104 OF THIS 9
TITLE. 10
(IV) “HOMEOWNER ” HAS THE MEANING STAT ED IN § 9–104 OF 11
THIS TITLE. 12
(V) “NET WORTH” HAS THE MEANING STAT ED IN § 9–104 OF 13
THIS TITLE. 14
(VI) “TOTAL REAL PROPERTY T AX” MEANS THE SUM OF ALL 15
PROPERTY TAX RATES ON REAL PROPERTY FOR TH E TAXABLE YEAR ON A DWELLING, 16
MULTIPLIED BY THE LE SSER OF: 17
1. $300,000; OR 18
2. THE ASSESSED VALUE O F THE DWELLING REDUC ED 19
BY THE AMOUNT OF ANY ASSESSMENT ON WHICH A PROPERTY TAX CREDI T IS 20
GRANTED UNDER § 11–2–103 OF THE BALTIMORE COUNTY CODE. 21
(2) THE GOVERNING BODY OF BALTIMORE COUNTY SHALL GRANT A 22
PROPERTY TAX CREDIT TO SUPPLEMENT THE HO MEOWNERS PROPERTY TA X CREDIT 23
GRANTED UNDER § 9–104 OF THIS TITLE. 24
(3) (I) THE PROPERTY TAX CRED IT UNDER THIS SUBSEC TION IS 25
THE TOTAL REAL PROPE RTY TAX OF A DWELLIN G, LESS THE PERCENTAGE OF THE 26
COMBINED INCOME OF T HE HOMEOWNER THAT IS DESCRIBED IN SUBPARA GRAPH 27
(II) OF THIS PARAGRAPH . 28
(II) THE PERCENTAGES ARE : 29
1. 0% OF THE FIRST $18,000 OF COMBINED INCOME ; 30
HOUSE BILL 1285 3
2. 6.5% OF THE NEXT $4,000 OF COMBINED INCOME ; 1
AND 2
3. 9% OF COMBINED INCOME O VER $22,000. 3
(4) A PROPERTY TAX CREDIT UNDER THIS SUBSECTIO N MAY NOT BE 4
GRANTED: 5
(I) IF THE HOMEOWNER ’S COMBINED NET WORTH EXCEEDS 6
$200,000 AS OF DECEMBER 31 OF THE CALENDAR YEAR THAT I MMEDIATELY 7
PRECEDES THE YEAR IN WHICH THE HOMEOWNER APPLIES FOR THE PROP ERTY TAX 8
CREDIT OR IF THE HOM EOWNER’S COMBINED GROSS INC OME EXCEEDS $72,000 IN 9
THAT SAME CALENDAR Y EAR; OR 10
(II) IF THE HOMEOWNERS PR OPERTY TAX CREDIT GR ANTED 11
UNDER § 9–104 OF THIS TITLE EXCEED S THE AMOUNT CALCULA TED UNDER 12
PARAGRAPH (3) OF THIS SUBSECTION . 13
(5) (I) THE DEPARTMENT IS RESPONS IBLE FOR THE 14
ADMINISTRATIVE DUTIE S THAT RELATE TO THE APPLICATION AND DETE RMINATION 15
OF ELIGIBILITY FOR A PROPERTY TAX CREDIT UNDER THIS SUBSECTIO N. 16
(II) THE COUNTY SHALL REIM BURSE THE DEPARTMENT FOR 17
THE REASONABLE COST OF ADMINISTERING THE PROPERTY TAX CREDIT UNDER 18
THIS SUBSECTION . 19
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 20
1, 2025, and shall be applicable to all taxable years beginning after June 30, 2025. 21