Maryland 2026 Regular Session

Maryland House Bill HB1308

Introduced
2/12/26  

Caption

Homeowners' Property Tax Credit - Eligibility and Calculation - Alterations

Impact

The implications of HB1308 are significant for state tax law as it seeks to relieve some financial burdens placed on homeowners by expanding the property tax credit's availability. By raising these thresholds, the bill is likely to benefit a larger demographic of homeowners, particularly those with middle to upper-middle-class incomes who may have previously been excluded. This change could lead to a more equitable tax system for property owners, enabling them to retain more of their income for personal and community investments.

Summary

House Bill 1308 addresses the Homeowners' Property Tax Credit, altering its calculation and eligibility criteria. Specifically, the bill proposes an increase in the assessed value threshold for participation from $300,000 to $480,000, thereby allowing homeowners with properties valued up to this new limit to apply for the credit. Additionally, it modifies the income limitations for eligibility by raising the combined gross income threshold from $60,000 to $95,000, as well as adjusting the net worth limitation from $200,000 to $320,000. These changes aim to make the credit more accessible to homeowners, particularly those with rising property values and income levels in a changing economy.

Contention

While supporters of HB1308 argue that the alterations to the property tax credit are necessary to keep pace with economic changes and to support homeowners, some detractors may raise concerns about the potential increased burden on state tax revenues. There might be apprehension regarding whether expanding eligibility could lead to financial strain on the public treasury, particularly if the number of applicants significantly rises under the new provisions. Additionally, discussions around the balance of benefiting homeowners while maintaining sufficient funding for local services could cause debate among legislators.

Companion Bills

No companion bills found.

Previously Filed As

MD HB1308

Homeowners' Property Tax Credit - Eligibility and Calculation - Alterations

MD HB726

Homestead Property Tax Credit - Eligible Properties - Alteration

MD HB1427

Property Tax Credits - Renters' Tax Credit, Homeowners' Tax Credit, and Homestead Tax Credit - Altering Eligibility and Amount

MD HB907

Property Tax Credit - Urban Agricultural Property - Alterations

MD HB953

Tax Sales - Homeowner Protection Program - Funding and Alterations

MD HB1330

Homeowners’ Property Tax Credit – Year–Round Application

MD HB919

State Tax Credits, Exemptions, and Deductions - Alterations and Repeal

MD SB1042

Prince George's County - Property Tax Credit for Grocery Stores - Alterations

MD SB330

Property Tax Credit - Disabled or Fallen Law Enforcement Officer or Rescue Worker - Alterations

MD HB603

Earned Income Tax Credit - Notice of Eligibility - Alteration

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