Taxes - Property
Maryland 2023 Regular Session
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Property Tax Credit - Disabled Law Enforcement Officers and Rescue Workers - Definition and Eligibility [HB-508]
[Property Tax ]
[Taxes ]
[Law Enforcement ]
[Public Safety ]
[Disabilities ]
[Veterans ]
Requiring a county or municipal corporation to define, by law, who is a law enforcement officer or rescue worker; altering eligibility for the tax credit to include certain disabled law enforcement officers or rescue workers who were domiciled in the State as, or any time within the 5 years before the officer or worker died or was determined to be disabled; and applying the Act to all taxable years beginning after June 30, 2023.
Sponsored by: Rep. Seth A. Howard
Approved By The Governor - Chapter 533 on 05/08/2023
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Gettr Maryland 2023 Regular Session
Property Tax Credit – Dwellings of Public Safety Officers – Retired Personnel [SB-364]
[Property Tax ]
[Taxes ]
[Law Enforcement ]
[Public Safety ]
[Retirement ]
Altering, for taxable years beginning after June 30, 2023, the definition of "public safety officer" to include certain retired personnel for purposes of a certain credit against the county or municipal corporation property tax imposed on a certain dwelling that is owned by the public safety officer; and applying the Act to all taxable years beginning after June 30, 2023.
Sponsored by: Sen. Pamela G Beidle
Hearing 2/15 At 1:00 P.m. on 02/01/2023
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Maryland 2023 Regular Session
Property Tax – Municipal Corporation Business Personal Property Tax Rate – Alterations [HB-450]
[Property Tax ]
[Taxes ]
Altering the municipal corporation tax rate applicable to business personal property and certain operating real property to be not more than a certain amount; and applying the limitation on the municipal corporation tax rate to special rates prevailing in a taxing district or part of a municipal corporation.
Sponsored by: Rep. Jazz Lewis
Hearing 2/14 At 1:00 P.m. on 02/01/2023
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Maryland 2023 Regular Session
Property Tax - Exemption for Dwellings of Surviving Spouses of Disabled Veterans - Application [HB-443]
[Property Tax ]
[Taxes ]
[Veterans ]
Altering the application requirements for a certain property tax exemption for a dwelling house owned by the surviving spouse of a disabled veteran.
Sponsored by: Rep. Kriselda Valderrama
Hearing 2/14 At 1:00 P.m. on 02/01/2023
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Maryland 2023 Regular Session
Department of Assessments and Taxation - Salary Incentives for Assessors - Authorization [HB-407]
[Property Tax ]
[Taxes ]
[Labor, Jobs, Employment ]
Authorizing, rather than prohibiting, a county to provide a salary supplement or any other fringe benefit for an assessor.
Sponsored by: Rep. Kris Fair
Withdrawn By Sponsor on 03/06/2023
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Maryland 2023 Regular Session
Economic Development Tax Credit Programs - Qualified Position and Qualified Employee - Definitions [HB-398]
[Taxes ]
[Economic Development ]
[Labor, Jobs, Employment ]
[Small Business ]
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; applying the Act to all taxable years beginning after December 31, 2022; etc.
Sponsored by: Rep. Jessica Feldmark
Hearing 2/16 At 1:00 P.m. on 01/31/2023
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Maryland 2023 Regular Session
✔
Property Tax - Local Homeowners' Credit Supplement - Limitation on Combined Gross Income [HB-404]
[Property Tax ]
[Housing ]
Authorizing counties and municipal corporations to alter a certain limitation on the combined gross income of a homeowner for purposes of a local supplement to the homeowners' property tax credit; and applying the Act to all taxable years beginning after June 30, 2023.
Sponsored by: Rep. Terri Hill
Approved By The Governor - Chapter 530 on 05/08/2023
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Maryland 2023 Regular Session
✔
Tax Sales - Homeowner Protection Program - Outreach [HB-236]
[Taxes ]
[Housing ]
[Consumer Protection ]
[Property Tax ]
[Public Safety ]
Expressing the intent of the General Assembly that at least 2% of the balance in the Homeowner Protection Fund be spent each year to conduct outreach in a certain manner to homeowners in tax sale to encourage the homeowners to enroll in the Homeowner Protection Program; authorizing the State Tax Sale Ombudsman to conduct outreach using State employees and resources or to contract with a private vendor; requiring that certain State and local government agencies provide certain information to facilitate outreach efforts; etc.
Sponsored by: Rep. Anne R Kaiser
Approved By The Governor - Chapter 316 on 05/03/2023
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Maryland 2023 Regular Session
✔
Tax Sales - Owner-Occupied Property - Foreclosure, Notice, and Reimbursement of Expenses [HB-235]
[Real Estate ]
[Property Tax ]
[Housing ]
[Taxes ]
[Consumer Protection ]
Prohibiting in all counties, rather than Baltimore City only, a holder of a certificate of sale from filing a complaint to foreclose the right of redemption for owner-occupied residential property until 9 months from the date of sale; prohibiting in all counties, rather than Baltimore City only, a certain notice from being sent to certain persons with an interest in owner-occupied residential property sold at tax sale until 7 months after the date of sale; etc.
Sponsored by: Rep. Anne R Kaiser
Approved By The Governor - Chapter 315 on 05/03/2023
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Maryland 2023 Regular Session
✔
Baltimore City - Property Tax - Retroactive Exemption [HB-249]
[Property Tax ]
[Real Estate ]
[Taxes ]
[Housing ]
Authorizing a person who applies for certain property tax exemptions for real property in Baltimore City to request that the exemption be applied retroactively for up to 3 taxable years, subject to certain requirements; requiring Baltimore City and the State to pay a refund of excess real property taxes paid due to a retroactive exemption that is granted; and requiring the Baltimore City Department of Finance to submit a report on the number of requests made and the amounts refunded by December 1 each year from 2023 to 2027.
Sponsored by: Rep. Caylin Allen Young
Approved By The Governor - Chapter 229 on 04/24/2023
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Maryland 2023 Regular Session
Real Property - Transfer to Heir - Exemption From Prepayment [HB-205]
[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. Mark S. Chang
Hearing 2/07 At 1:00 P.m. on 01/25/2023
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Maryland 2023 Regular Session
Property Tax Credit for Disabled Veterans - Established [SB-134]
[Property Tax ]
[Veterans ]
[Disabilities ]
[Taxes ]
Requiring the governing body of a county or of a municipal corporation to grant a tax credit against the property tax imposed on the dwelling house of certain disabled veterans; establishing a tax credit against the State property tax on the dwelling house of certain disabled veterans; providing for the calculation of the credit; requiring certain disabled veterans to provide certain documents when applying for the credits under the Act; and applying the Act to taxable years beginning after June 30, 2023.
Sponsored by: Sen. Michael A. Jackson
First Reading Budget And Taxation on 01/12/2023
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Maryland 2023 Regular Session
✔
Property Tax - Exemption for Dwellings of Disabled Veterans - Application [SB-32]
[Property Tax ]
[Veterans ]
[Housing ]
[Taxes ]
[Real Estate ]
[Disabilities ]
Altering the application requirements for a certain property tax exemption for a dwelling house owned by a disabled veteran or surviving spouse of a disabled veteran by adding a rating decision of the disabled veteran's disability from the U.S. Department of Veterans Affairs to the type of supporting documents that may be included with application.
Sponsored by: Sen. James C. Rosapepe
Approved By The Governor - Chapter 673 on 05/16/2023
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Maryland 2023 Regular Session
Property Tax - Municipal Corporation Business Personal Property Tax Rate and Local Government Reporting Requirements - Alterations [SB-116]
[Property Tax ]
[Taxes ]
[Budget and Spending ]
[Finance ]
Requiring 20% of certain State aid to be discontinued if a county, municipality, or special taxing district does not submit a certain audit report within 1 calendar year of a certain deadline for the report, subject to a certain condition; altering the municipal corporation tax rate applicable to business personal property and certain operating real property to be not more than a certain amount; and requiring the City of Seat Pleasant to hire a certain entity to perform a certain audit and submit the report by January 1, 2024.
Sponsored by: Sen. Joanne C. Benson
Hearing 3/28 At 1:00 P.m. on 03/21/2023
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Maryland 2023 Regular Session
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Property Tax - Real Property Tax Assessment and Tax Rate Increases - Notice Requirements [SB-114]
[Property Tax ]
[Real Estate ]
[Taxes ]
Requiring certain notices relating to increases in property assessments; 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 and requiring instead certain notice when a county or municipal corporation intends to increase its real property tax rate.
Sponsored by: Sen. Antonio Hayes
Approved By The Governor - Chapter 531 on 05/08/2023
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Maryland 2023 Regular Session
✔
Baltimore City - Property Tax - Retroactive Exemption [SB-41]
[Property Tax ]
[Real Estate ]
[Taxes ]
[Housing ]
[Budget and Spending ]
Authorizing a person who applies for certain property tax exemptions for real property in Baltimore City to request that the exemption be applied retroactively for up to 3 taxable years, subject to certain requirements; requiring Baltimore City and the State to pay a refund of excess real property taxes paid due to a retroactive exemption that is granted; and requiring the Baltimore City Department of Finance to submit a report on the number of requests made and the amounts refunded by December 1 each year from 2023 to 2027.
Sponsored by: Sen. Cory V. McCray
Approved By The Governor - Chapter 230 on 04/24/2023
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Maryland 2023 Regular Session
✔
Property Tax - Tax Sales - Payment of Balance After Foreclosure [HB-43]
[Property Tax ]
[Real Estate ]
[Taxes ]
Requiring each county to establish a process for a person entitled to any balance over the amount required for the payment of taxes, interest, penalties, and costs of sale to claim the balance after a tax sale foreclosure; and requiring the collector of taxes for a county to notify the prior property owner, within 90 days after delivering a deed to a purchaser, of the amount of a certain balance and the process for claiming the balance.
Sponsored by: Rep. Vanessa Atterbeary
Approved By The Governor - Chapter 271 on 05/03/2023
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Maryland 2023 Regular Session
✔
Property Tax - Tax Sales - Redemption [HB-83]
[Property Tax ]
[Taxes ]
Requiring a tax collector to make certain attempts to contact a certain plaintiff or holder of a certificate of sale regarding certain expenses; and authorizing a collector to redeem certain property without a certain satisfaction letter if a plaintiff or holder of a certificate of sale fails to respond within 5 days after certain attempts by the collector to make contact.
Sponsored by: Rep. Vanessa Atterbeary
Approved By The Governor - Chapter 273 on 05/03/2023
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Maryland 2023 Regular Session
✔
Property Tax - Tax Sales - Notices and Payoff Amount for Redemption [HB-21]
[Property Tax ]
[Real Estate ]
[Taxes ]
[Housing ]
Requiring that the holder of a certificate of sale include the e-mail address of certain persons in certain notices required to be sent to certain persons with an interest in a property that is sold at a tax sale; authorizing certain persons with an interest in owner-occupied property sold at a tax sale to request the current payoff amount to redeem the property; providing that the payoff amount to redeem the property provided by the holder of the certificate to the owner of the property is valid for 30 days; etc.
Sponsored by: Rep. Vanessa Atterbeary
Approved By The Governor - Chapter 274 on 05/03/2023
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Maryland 2023 Regular Session
Property Tax Exemption - Religious Group or Organization - Third-Party Leases [SB-122]
[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.
Sponsored by: Sen. Antonio Hayes
First Reading Budget And Taxation on 01/11/2023