Bill > HB154

This bill authorizes the State Department of Assessments and Taxation to accept Homeowners' Property Tax Credit applications up to 3 years after the April 15 deadline if the homeowner is enrolled in the Homeowner Protection Program or is at least 70 years old. Additionally, the bill allows the Department to calculate the Homestead Property Tax Credit as if the credit had been granted for the prior 2 taxable years for eligible homeowners who are at least 70 years old and were eligible but failed to apply in the prior year. This provision is temporary, expiring on June 30, 2025. The bill's provisions are applicable to taxable years beginning after June 30, 2022 and June 30, 2024, respectively.

Budget and Finance

Ways and Means (House)

https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/HB0154?ys=2024RS