Taxes - Property
Maryland 2024 Regular Session
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Tax Sales - Homeowner Protection Program - Funding [HB-16]
[Property Tax ]
[Taxes ]
[Housing ]
[Funding ]
Requiring each collector of property taxes to include with each property tax bill a separate insert that describes the Homeowner Protection Program and encourages taxpayers to make a voluntary donation to the Program through a website maintained by the State Department of Assessments and Taxation.
Sponsored by: Rep. Anne R Kaiser
Approved By The Governor - Chapter 856 on 05/16/2024
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Gettr Maryland 2024 Regular Session
Property Tax Credit - Permanent Supportive Housing - Established [HB-226]
[Housing ]
[Property Tax ]
[Taxes ]
[Community Development ]
[Real Estate ]
Establishing a property tax credit against the State, county, and municipal corporation real property tax on certain properties that provide permanent supportive housing; providing for the calculation of the tax credit; providing for the recapture of the tax credit under certain circumstances; requiring a certain reimbursement by the State to a county or municipal corporation for a certain percentage of the tax credit; applying the Act to all taxable years beginning after June 30, 2025; etc.
Sponsored by: Rep. Ways and Means
Withdrawn By Sponsor on 02/12/2024
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Maryland 2024 Regular Session
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Economic Development - Tourism Zones - Designation and Benefits [SB-14]
[Economic Development ]
[Tourism ]
[Taxes ]
[Arts and Culture ]
Authorizing the Mayor and City Council of Baltimore City or the governing body of a county or municipality to designate, by law, an area within that political subdivision as a tourism zone under certain circumstances; providing that the designation of an area as a tourism zone may not preclude the area from being designated as an arts and entertainment district; authorizing a county or municipality to exempt from the admissions and amusement tax gross receipts from certain admissions or amusement charges levied in a tourism zone; etc.
Sponsored by: Sen. Michael A. Jackson
Approved By The Governor - Chapter 240 on 04/25/2024
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Maryland 2024 Regular Session
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Property Tax - Transfer to Heir or Legatee - Payment Plans [HB-54]
[Property Tax ]
[Real Estate ]
[Taxes ]
Exempting a grant of land transferring residential real property from the estate of a decedent to an heir or a legatee of the decedent from certain requirements for the payment of taxes on real property if the heir or legatee of the decedent enters into a payment plan to pay all the taxes due and owed on the property; exempting a grant of land that is subject to a payment plan for property taxes from certain requirements for the payment of taxes if the grantee agrees to assume the grantor's obligations under the payment plan; etc.
Sponsored by: Rep. Terri Hill
Approved By The Governor - Chapter 771 on 05/16/2024
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Maryland 2024 Regular Session
Real Property - Transfer to Heir - Exemption From Prepayment [SB-53]
[Real Estate ]
[Property Tax ]
[Taxes ]
Providing that certain requirements for the prepayment of certain real property taxes do not apply to an instrument of writing transferring real property from the estate of a decedent to an heir of the decedent.
Sponsored by: Sen. Ariana M. Kelly
Withdrawn By Sponsor on 02/05/2024
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Maryland 2024 Regular Session
Real Property Assessments – Revaluation of Property on Transfer After Appeal [HB-20]
[Real Estate ]
[Property Tax ]
Requiring that real property be revalued during a 3-year assessment cycle if, within 1 year after the assessment of a property is reduced due to an appeal, the property transfers for consideration that exceeds the value of the property before the reduction of the assessment.
Sponsored by: Rep. Ways and Means
First Reading Ways And Means on 01/10/2024
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Maryland 2024 Regular Session
Renters' Property Tax Relief and Homeowners' Property Tax Credit Programs - Gross Income and Assessed Value Limitations - Alterations [HB-44]
[Property Tax ]
[Taxes ]
[Housing ]
[Budget and Spending ]
[Community Development ]
[Real Estate ]
[Poverty ]
Altering the definition of "gross income" to exclude public assistance received in a cash grant for purposes of the renters' property tax relief program and the homeowners' property tax credit program; increasing the combined gross income limit used to determine eligibility for the tax credits; and increasing, from $300,000 to $450,000, the maximum assessed value of a dwelling on which the homeowners' property tax credit is calculated.
Sponsored by: Rep. Lorig Charkoudian
Hearing 2/01 At 1:00 P.m. on 01/17/2024
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Maryland 2024 Regular Session
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Homeowners' Property Tax Credit - Application - Attestation of Gross Income [SB-283]
[Property Tax ]
[Taxes ]
[Housing ]
Authorizing an applicant for the homeowners' property tax credit to attest to gross income on an application in lieu of providing an income tax return to the State Department of Assessments and Taxation under certain circumstances; and applying the Act to all taxable years beginning after June 30, 2024.
Sponsored by: Sen. Budget and Taxation
Approved By The Governor - Chapter 79 on 04/09/2024
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Maryland 2024 Regular Session
Property Tax Assessment - Appeals to Maryland Tax Court - Filing Fee [SB-279]
[Property Tax ]
[Taxes ]
Requiring a taxpayer, when filing an appeal to the Maryland Tax Court of a property tax assessment for income-producing property valued greater than $5,000,000, to pay a $100 nonrefundable fee to the Maryland Tax Court.
Sponsored by: Sen. Budget and Taxation
First Reading Budget And Taxation on 01/10/2024
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Maryland 2024 Regular Session
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Property Tax Credits - Public School Employees, Health and Safety Improvements, and Property Used for Local Housing Programs [HB-66]
[Property Tax ]
[Housing ]
[Education ]
[Healthcare ]
[Taxes ]
[Real Estate ]
[Public Health ]
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 for certain residential real property owned by a public school employee under certain circumstances; 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 for certain buildings if the owner made certain health or safety improvements on or after July 1, 2024; etc.
Sponsored by: Rep. Lorig Charkoudian
Approved By The Governor - Chapter 897 on 05/16/2024
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Maryland 2024 Regular Session
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Property Tax - Credit for Dwelling House of Disabled Veterans - Alterations [HB-63]
[Property Tax ]
[Veterans ]
[Disabilities ]
Altering eligibility for a certain property tax credit against the county or municipal corporation property tax on the dwelling house of certain disabled veterans to include individuals who have been declared by the U.S. Department of Veterans Affairs to have a nonpermanent service-connected disability of 100% that results from blindness or any other disabling cause; authorizing a county or municipal corporation, notwithstanding certain provisions of the Act, to enact a law limiting eligibility for the tax credit; etc.
Sponsored by: Rep. Andrew C. Pruski
Approved By The Governor - Chapter 917 on 05/16/2024
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Maryland 2024 Regular Session
Property Tax Assessment - Unsuccessful Appeals to Maryland Tax Court - Fee [HB-174]
[Property Tax ]
[Taxes ]
Requiring a taxpayer to pay a $100 fee to the Maryland Tax Court if the taxpayer appeals a determination regarding an assessment of an income-producing property valued greater than $5,000,000 and the Court does not grant the taxpayer relief on appeal.
Sponsored by: Rep. Ways and Means
Hearing 3/26 At 12:00 P.m. on 03/21/2024
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Maryland 2024 Regular Session
Real Property - Transfer to Heir - Exemption From Prepayment [HB-29]
[Real Estate ]
[Property Tax ]
[Taxes ]
Providing that certain requirements for the prepayment of certain real property taxes do not apply to an instrument of writing transferring real property from the estate of a decedent to an heir of the decedent.
Sponsored by: Rep. Terri Hill
Withdrawn By Sponsor on 02/12/2024
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Maryland 2024 Regular Session
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Property Tax - Submission of Building Permits to Supervisor of Assessments - Estimated Construction Cost [HB-35]
[Property Tax ]
[Real Estate ]
[Construction ]
Requiring local permit offices to include a construction cost estimate when submitting a copy of a building permit to the supervisor of assessments of the county where the building is located.
Sponsored by: Rep. Ways and Means
Approved By The Governor - Chapter 971 on 05/16/2024
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Maryland 2024 Regular Session
Property Tax - Submission of Building Permits to Supervisor of Assessments - Estimated Construction Cost [SB-276]
[Property Tax ]
[Real Estate ]
[Construction ]
Requiring local permit offices to include a construction cost estimate when submitting a copy of a building permit to the supervisor of assessments of the county where the building is located.
Sponsored by: Sen. Budget and Taxation
First Reading Budget And Taxation on 01/10/2024
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Maryland 2024 Regular Session
Homestead Property Tax Credit - Calculation of Credit for Dwelling Purchased by First-Time Homebuyer [HB-220]
[Property Tax ]
[Housing ]
[Real Estate ]
[Taxes ]
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; providing that a certain homeowner may receive the larger of the homestead property tax credit amounts as calculated using certain methods; and applying the Act to all taxable years beginning after June 30, 2024.
Sponsored by: Rep. Robert B. Long
Hearing 2/13 At 1:00 P.m. on 01/29/2024
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Maryland 2024 Regular Session
Property Tax - Tax Sales - Revisions [HB-243]
[Property Tax ]
[Real Estate ]
[Taxes ]
Requiring that certain owner-occupied property be withheld from tax sale; authorizing a county or a municipal corporation to withhold from tax sale certain property designated for redevelopment purposes; altering certain provisions of law concerning abandoned property that is sold for less than the lien amount; altering certain requirements concerning the rate of redemption for owner-occupied properties sold at tax sale; and applying the Act prospectively; etc.
Sponsored by: Rep. Ways and Means
Favorable With Amendments {933821/1 Adopted on 04/08/2024
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Maryland 2024 Regular Session
Property Tax - Assessment Appeal Boards and Supervisors - Regional Organization [HB-248]
[Property Tax ]
[Real Estate ]
Establishing certain regions for supervisors of real property assessments offices; altering the geographic jurisdiction of property tax assessment appeal boards from county to regional; establishing the membership of the regional boards; and prohibiting an employee of the State Department of Assessments and Taxation from concurrently being a member of a regional board, serving as the Administrator of the regional boards, or being employed as staff for a regional board.
Sponsored by: Rep. Ways and Means
Hearing 2/06 At 1:00 P.m. on 01/22/2024
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Maryland 2024 Regular Session
Property Tax Credit - Permanent Supportive Housing - Established [SB-269]
[Housing ]
[Property Tax ]
[Taxes ]
[Real Estate ]
[Community Development ]
[Funding ]
[Grants ]
[Human Services ]
[Poverty ]
Establishing a property tax credit against the State, county, and municipal corporation real property tax on certain properties that provide permanent supportive housing; providing for the calculation of the tax credit; providing for the recapture of the tax credit under certain circumstances; requiring a certain reimbursement by the State to a county or municipal corporation for a certain percentage of the tax credit; applying the Act to all taxable years beginning after June 30, 2025; etc.
Sponsored by: Sen. Budget and Taxation
Withdrawn By Sponsor on 02/05/2024
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Maryland 2024 Regular Session
✔
Homeowners' and Homestead Property Tax Credits - Application Filing Deadline - Extension [HB-154]
[Property Tax ]
[Taxes ]
[Housing ]
Authorizing the State Department of Assessments and Taxation to accept an application for the homeowners' property tax credit submitted by a homeowner within 3 years after April 15 of the taxable year for which the credit is sought if the homeowner is enrolled in the Homeowner Protection Program; and providing for the calculation of the homestead property tax credit for certain homeowners under certain circumstances.
Sponsored by: Rep. Ways and Means
Approved By The Governor - Chapter 972 on 05/16/2024