Homeowners' Property Tax Credit - Easy Application and Automatic Renewal [HB-1138]
[Property Tax ]
[Taxes ]
[Housing ]
Requiring the Comptroller to include on the Maryland resident individual income tax return form a certain notification concerning the homeowners' property tax credit and a certain separate form that a taxpayer may use to apply for the homeowners' property tax credit; and requiring that certain qualifying homeowners receive the homeowners' property tax credit for subsequent taxable years without being required to file an application for the credit.
Affordable Housing Land Trusts - Funding and Property Tax Exemption [HB-1104]
[Housing ]
[Property Tax ]
[Community Development ]
[Funding ]
[Grants ]
[Real Estate ]
[Budget and Spending ]
Requiring the Department of Housing and Community Development to reserve 2.5% of community development block grant funds awarded to the State for nonentitlement areas for award to affordable housing land trusts in the nonentitlement areas; establishing the intent of the General Assembly that certain entitlement areas award 2.5% of community development block grant funds to affordable housing land trusts; and exempting from property taxes real property held by an affordable housing land trust under certain circumstances.
HB-1104: Affordable Housing Land Trusts - Funding and Property Tax Exemption
Sponsored by: Sen. Shaneka Henson
Referred To Interim Study By Ways And Means on 04/07/2022
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Property Tax - Community Solar Energy Generating Systems - Agrivoltaics [HB-1039]
[Property Tax ]
[Energy ]
[Taxes ]
[Agriculture ]
[Community Development ]
Exempting certain community solar energy generating systems from personal property taxes; requiring the Department of Assessments and Taxation to assess certain land used by a community solar energy generating system in a certain manner; requiring the governing body of a county or of a municipal corporation to grant a tax credit against the property tax imposed on real property on which a certain community solar energy generating system is installed; establishing a tax credit against the State property tax imposed on certain real property; etc.
HB-1039: Property Tax - Community Solar Energy Generating Systems - Agrivoltaics
Sponsored by: Rep. Eric G Luedtke
Enacted Under Article Ii, Section 17(c) Of The Maryland Constitution - Chapter 658 on 05/29/2022
Economic Development Tax Credit Programs – Qualified Position and Qualified Employee – Definitions [HB-1096]
[Economic Development ]
[Taxes ]
[Small Business ]
[Labor, Jobs, Employment ]
Altering the definition of "qualified position" for purposes of eligibility for and the calculation of benefits under the One Maryland and More Jobs for Marylanders economic development programs; altering the definition of "qualified employee" for purposes of eligibility for and calculation of the credit against the income tax for certain business entities located in an enterprise zone; etc.
HB-1096: Economic Development Tax Credit Programs – Qualified Position and Qualified Employee – Definitions
Sponsored by: Rep. Jessica Feldmark
First Reading Ways And Means on 02/10/2022
Tax Sales - Homeowner Protection Program - Automatic Enrollment and Funding [HB-979]
[Taxes ]
[Housing ]
[Budget and Spending ]
[Property Tax ]
Requiring the State Department of Assessments and Taxation to establish a process to automatically enroll each homeowner who meets certain eligibility requirements in the Homeowner Protection Program; repealing a requirement that the Department determine the maximum number of homeowners who may be enrolled in the Program in each fiscal year; requiring the Governor to include an additional $20,000,000 appropriation for the Program in the annual budget bill for fiscal year 2024; etc.
HB-979: Tax Sales - Homeowner Protection Program - Automatic Enrollment and Funding
Sponsored by: Rep. Anne R Kaiser
Hearing Canceled on 02/11/2022
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Property Tax - Community Solar Energy Generating Systems - Agrivoltaics [SB-860]
[Property Tax ]
[Energy ]
[Taxes ]
[Agriculture ]
[Community Development ]
Exempting certain community solar energy generating systems from personal property taxes; requiring the Department of Assessments and Taxation to assess certain land used by a community solar energy generating system in a certain manner; requiring the governing body of a county or of a municipal corporation to grant a tax credit against the property tax imposed on real property on which a certain community solar energy generating system is installed; establishing a tax credit against the State property tax imposed on certain real property; etc.
SB-860: Property Tax - Community Solar Energy Generating Systems - Agrivoltaics
Sponsored by: Sen. Nancy King
Enacted Under Article Ii, Section 17(c) Of The Maryland Constitution - Chapter 659 on 05/29/2022
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Property Tax - Elderly Individuals and Veterans Tax Credit - Amount and Duration [SB-901]
[Property Tax ]
[Senior Citizens ]
[Veterans ]
[Taxes ]
Authorizing the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation to determine the amount and duration of a certain tax credit against the county or municipal corporation property tax imposed on the dwelling of certain elderly individuals and veterans; and applying the Act to all taxable years beginning after June 30, 2022.
SB-901: Property Tax - Elderly Individuals and Veterans Tax Credit - Amount and Duration
Sponsored by: Sen. Stephen S Hershey
Approved By The Governor - Chapter 268 on 05/12/2022
Property Tax Exemption - Religious Group or Organization - Third-Party Leases [SB-760]
[Property Tax ]
[Religion ]
[Taxes ]
[Real Estate ]
Providing that real property owned by a religious group or organization that is leased to a third party does not qualify for a certain property tax exemption, and if only part of the real property is leased to a third party, only that part so leased does not qualify for the exemption.
SB-760: Property Tax Exemption - Religious Group or Organization - Third-Party Leases
Sponsored by: Sen. Antonio Hayes
Third Reading Passed (46-0) on 03/24/2022
Homeowners’ Property Tax Credit – Easy Application and Automatic Renewal [SB-809]
[Property Tax ]
[Taxes ]
[Housing ]
Requiring the Comptroller to include on the Maryland resident individual income tax return form a certain notification concerning the homeowners' property tax credit and a certain separate form that a taxpayer may use to apply for the homeowners' property tax credit; and requiring that certain qualifying homeowners receive the homeowners' property tax credit for subsequent taxable years without being required to file an application for the credit.
Real Property Tax Rates - Notification to Real Property Taxpayers [HB-844]
[Property Tax ]
[Real Estate ]
[Taxes ]
Requiring a taxing authority to mail a certain notice to each real property taxpayer who resides in the jurisdiction of the taxing authority before adopting a real property tax rate that exceeds the constant yield tax rate; and altering the contents of certain information required to be mailed with each real property tax bill.
HB-844: Real Property Tax Rates - Notification to Real Property Taxpayers
Sponsored by: Rep. Nicholaus R Kipke
Hearing 2/22 At 1:00 P.m. on 02/08/2022
Property Tax - Credit for Longtime Residents to Offset Property Tax Rate Increase [HB-738]
[Property Tax ]
[Senior Citizens ]
[Housing ]
Authorizing the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation to grant, by law, a certain property tax credit against the county or municipal property tax imposed on a dwelling owned by an individual who is at least 60 years old, has resided in the dwelling for 30 consecutive years, and whose combined income does not exceed $75,000; and applying the Act to all taxable years beginning after June 30, 2022.
HB-738: Property Tax - Credit for Longtime Residents to Offset Property Tax Rate Increase
Sponsored by: Rep. Nicholaus R Kipke
First Reading Ways And Means on 02/03/2022
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Property Tax Exemption - Disabled Veteran, Active Duty, and Surviving Spouse - Application Process [HB-809]
[Property Tax ]
[Taxes ]
[Veterans ]
[Housing ]
[Real Estate ]
[Military ]
Authorizing an individual to submit, and requiring the State Department of Assessments and Taxation to accept, an application for a property tax exemption for a specific dwelling house that the individual intends to purchase before the individual purchases the dwelling house; requiring the Department, within 15 business days, to process the application and send the applicant a letter regarding preliminary approval or denial of the application; etc.
HB-809: Property Tax Exemption - Disabled Veteran, Active Duty, and Surviving Spouse - Application Process
Sponsored by: Rep. Nicholaus R Kipke
Approved By The Governor - Chapter 195 on 04/21/2022
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Property Tax - Agricultural Accessory Use Improvements - Study and Report [SB-567]
[Property Tax ]
[Agriculture ]
[Taxes ]
Requiring the Department of Agriculture and the State Department of Assessments and Taxation to jointly conduct a study of the assessment of agricultural accessory use improvements to review whether agricultural accessory use improvements should be assessed using a different methodology from improvements located on nonagricultural land; and requiring the departments to submit a joint report of their findings and recommendations to certain committees of the General Assembly by December 1, 2022.
SB-567: Property Tax - Agricultural Accessory Use Improvements - Study and Report
Sponsored by: Sen. Brian J. Feldman
Enacted Under Article Ii, Section 17(c) Of The Maryland Constitution - Chapter 643 on 05/29/2022
You have voted HB-697: Anne Arundel County – Property Tax Credit – Disabled or Fallen Law Enforcement Officers and Rescue Workers, Surviving Spouses, and Cohabitants.
Property Tax – Constant Yield Tax Rate – Notice Requirements [SB-543]
[Property Tax ]
[Taxes ]
[Real Estate ]
Altering certain notice requirements relating to the intention of a county or municipal corporation to set a certain real property tax rate that exceeds the constant yield tax rate.
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Property Tax – Credit for Surviving Spouses of Fallen Service Members [HB-617]
[Property Tax ]
[Taxes ]
[Veterans ]
[Military ]
Authorizing the governing body of a county or municipal corporation to grant a property tax credit against the county or municipal corporation property tax imposed on the dwelling of a certain surviving spouse of a fallen service member who died while on active duty from injury or disease which was incurred in the line of duty.
HB-617: Property Tax – Credit for Surviving Spouses of Fallen Service Members
Sponsored by: Rep. Jay Walker
Approved By The Governor - Chapter 165 on 04/21/2022
Homestead Property Tax Credit - Calculation of Credit for Dwelling Purchased by First-Time Homebuyer [HB-480]
[Housing ]
[Property Tax ]
[Taxes ]
[Real Estate ]
Authorizing certain local governments to allow, by law, a first-time homebuyer in the State to calculate the homestead property tax credit for property that includes a newly purchased dwelling using a certain method; requiring that the credit for a newly purchased dwelling be calculated in a certain manner; and providing that a certain homeowner may receive the larger of the homestead property tax credit amounts as calculated using certain methods.
HB-480: Homestead Property Tax Credit - Calculation of Credit for Dwelling Purchased by First-Time Homebuyer
Sponsored by: Rep. Robert B. Long
Hearing 2/15 At 1:00 P.m. on 01/27/2022