HOUSE BILL 37

File Code: Taxes - Property

Sponsored By:

Delegate Leopold

Entitled:

Property Tax - Homestead Property Tax Credit - Damaged Dwelling

Synopsis:

Providing that if a homeowner otherwise eligible for the homestead property tax credit does not actually reside in their dwelling for the required time period because the dwelling is damaged due to an accident or natural disaster, the homeowner may continue to qualify for the homestead credit for the current year and 2 succeeding taxable years even if the dwelling has been removed from the assessment roll; and providing for the application of the Act.

History by Legislative Date

House Action

10/20

Pre-filed

1/14

First Reading Ways and Means

1/22

Hearing 2/3 at 11:00 a.m.

3/1

Unfavorable Report by Ways and Means

Senate Action

No Action

Bill indexed under the following Subjects:

CIRCUIT BREAKER

EMERGENCIES

HOUSING -see also- APARTMENTS; CONDOMINIUMS; MOBILE HOMES

PROPERTY TAX

TAX CREDITS -see also- CIRCUIT BREAKER

Bill affects the following Statute:

Tax - Property

( 9-105 )

Documents:

Bill Text: First Reading (PDF), Third Reading, Enrolled

Fiscal Note: Available (PDF)

Amendments: None offered