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Summary
HB1285 would require Baltimore County to provide a local property tax credit that supplements the State Homeowners Property Tax Credit Program. The bill sets out a formula for the county credit based on a dwelling’s total real property tax and the homeowner’s combined income, with the credit reduced by specified income percentages. It also defines the relevant terms by reference to the State homeowners property tax credit law and caps the assessed value used in the calculation at $300,000, subject to an adjustment for certain existing county credits.
The bill limits eligibility by barring the credit for homeowners whose combined net worth exceeds $200,000 or whose combined gross income exceeds $72,000 in the prior calendar year. It also prevents the county credit from being granted if the State homeowners property tax credit already exceeds the amount calculated under the bill’s formula. Administration of the credit would be handled by the State Department of Assessments and Taxation, and Baltimore County would have to reimburse the Department for reasonable administrative costs. The act would take effect June 1, 2025, and apply to taxable years beginning after June 30, 2025.
Impact
HB1285 would amend the Tax-Property Article to create a mandatory Baltimore County supplement to the State homeowners property tax credit and to carve Baltimore County out of the general local-option framework in § 9-215. It would add a new § 9-305(j) establishing eligibility, calculation rules, and administrative responsibilities for the county-specific credit, while shifting application and eligibility determinations to the State Department of Assessments and Taxation. The bill would affect Baltimore County homeowners who qualify under the income and net-worth limits, and would impose reimbursement obligations on the county for state administrative expenses.
Sentiment
Based on the available record, there is little direct evidence of debate, committee discussion, or recorded votes because no transcripts or votes are provided, and the bill was ultimately withdrawn by the sponsor in the House. The bill’s structure suggests a policy goal of expanding property tax relief for eligible Baltimore County homeowners, particularly lower- and moderate-income residents. The absence of recorded opposition or amendment activity makes the overall sentiment difficult to gauge beyond the fact that the proposal did not advance to enactment.
Contention
The main points of potential contention are the mandate on Baltimore County to fund and administer a local supplement, the income and net-worth eligibility thresholds, and the interaction with the existing State homeowners property tax credit. County officials could object to the fiscal impact and the requirement to reimburse the State Department for administrative costs, while some lawmakers or stakeholders might question whether the credit is targeted too broadly or too narrowly. Another possible issue is the bill’s exclusion of homeowners whose State credit already exceeds the bill’s formula, which could create complexity in administration and eligibility determinations.