Legislation

Title: Property Tax – Homeowners’ Property Tax Credit – Calculation and Refunds
Sponsored by: Delegates Carr, Bagnall, Belcastro, Cox, Crutchfield, Henson, Hornberger, C. Jackson, Johnson, D. Jones, Kerr, Krimm, R. Lewis, Lierman, McComas, Palakovich Carr, Saab, Solomon, and Terrasa
Status: Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 717
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Altering, for purposes of the homeowners' property tax credit, the definition of "total real property tax" to exclude any adjustments based on other property tax credits against the property tax imposed on a dwelling; requiring the State Department of Assessments and Taxation to determine whether a homeowner is owed additional homeowners' property tax credits in the form of a refund for certain taxable years as a result of the Act; requiring the Comptroller to pay a refund from the Local Reserve Account; etc.

Committees

Original:: Ways and Means Click to view Recorded Media

Opposite:: Budget and Taxation

Committee Testimony

Witness List

Details

Cross-filed with: SB0593

Bill File Type: Pre-Filed

Effective Date(s): June 1, 2021

Bill imposes a mandated appropriation in the annual State Budget Bill

History

Legislation History
Chamber House Calendar Date 10/12/2020 Legislative Date 10/12/2020 Action Pre-filed Proceedings
Chamber House Calendar Date 1/13/2021 Legislative Date 1/13/2021 Action First Reading Ways and Means Proceedings
Chamber House Calendar Date 12/22/2020 Legislative Date 12/22/2020 Action Hearing 1/26 at 1:30 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Property Tax – Homeowners’ Property Tax Credit – Calculation and Refunds Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 3/15/2021 Legislative Date 3/15/2021 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 3/16/2021 Legislative Date 3/05/2021 Action Favorable with Amendments {205265/1 Adopted Proceedings 24 Click to view Recorded Media
Chamber House Calendar Date 3/16/2021 Legislative Date 3/05/2021 Action Second Reading Passed with Amendments Proceedings 24 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Property Tax – Homeowners’ Property Tax Credit – Calculation and Refunds Proceedings
Chamber House Calendar Date 3/17/2021 Legislative Date 3/06/2021 Action Third Reading Passed (133-0) Proceedings 25AClick to view Recorded Media
Chamber Senate Calendar Date 3/18/2021 Legislative Date 2/27/2021 Action Referred Budget and Taxation Proceedings 28 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 3/31/2021 Legislative Date 3/31/2021 Action Favorable Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/31/2021 Legislative Date 3/10/2021 Action Favorable Adopted Second Reading Passed Proceedings 37 Click to view Recorded Media
Chamber Senate Calendar Date 4/01/2021 Legislative Date 3/11/2021 Action Third Reading Passed (47-0) Proceedings 38 Click to view Recorded Media
Chamber House Calendar Date 4/01/2021 Legislative Date 3/17/2021 Action Returned Passed Proceedings 36 Click to view Recorded Media
Chamber Post Passage Calendar Date 5/30/2021 Legislative Date 5/30/2021 Action Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 717 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Property Tax – Homeowners’ Property Tax Credit – Calculation and Refunds Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	10/12/2020	10/12/2020	Pre-filed
House	1/13/2021	1/13/2021	First Reading Ways and Means
House	12/22/2020	12/22/2020	Hearing 1/26 at 1:30 p.m.
			Text - First - Property Tax – Homeowners’ Property Tax Credit – Calculation and Refunds
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	3/15/2021	3/15/2021	Favorable with Amendments Report by Ways and Means
House	3/16/2021	3/05/2021	Favorable with Amendments {205265/1 Adopted	24 Click to view Recorded Media
House	3/16/2021	3/05/2021	Second Reading Passed with Amendments	24 Click to view Recorded Media
			Text - Third - Property Tax – Homeowners’ Property Tax Credit – Calculation and Refunds
House	3/17/2021	3/06/2021	Third Reading Passed (133-0)	25AClick to view Recorded Media
Senate	3/18/2021	2/27/2021	Referred Budget and Taxation	28 Click to view Recorded Media
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	3/31/2021	3/31/2021	Favorable Report by Budget and Taxation
Senate	3/31/2021	3/10/2021	Favorable Adopted Second Reading Passed	37 Click to view Recorded Media
Senate	4/01/2021	3/11/2021	Third Reading Passed (47-0)	38 Click to view Recorded Media
House	4/01/2021	3/17/2021	Returned Passed	36 Click to view Recorded Media
Post Passage	5/30/2021	5/30/2021	Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 717
			Text - Chapter - Property Tax – Homeowners’ Property Tax Credit – Calculation and Refunds

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Statutes