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MD SB286

MD SB286
Homeowners' and Homestead Property Tax Credits - Application Filing Deadline - Extension


summary

Introduced
01/10/2024
In Committee
04/04/2024
Crossed Over
03/14/2024
Passed
04/06/2024
Dead
Signed/Enacted/Adopted
05/16/2024

Introduced Session

2024 Regular Session

Bill Summary

Authorizing the State Department of Assessments and Taxation to accept an application for the homeowners' property tax credit submitted by a certain 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.

AI Summary

This bill authorizes the State Department of Assessments and Taxation to accept late applications for the homeowners' property tax credit from homeowners who are enrolled in the Homeowner Protection Program or are at least 70 years old. It also allows the department to calculate the homestead property tax credit for certain homeowners as if the credit had been granted in prior years, even if the homeowners failed to file an application. The bill is applicable to all taxable years beginning after June 30, 2024, and the provisions related to late applications and retroactive credit calculations will remain in effect for one year and one month, ending on June 30, 2025.

Committee Categories

Budget and Finance

Sponsors (0)

No sponsors listed

Other Sponsors (1)

Budget and Taxation (Senate)

Last Action

Approved by the Governor - Chapter 973 (on 05/16/2024)

bill text


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