Maryland 2026 Regular Session

Maryland House Bill HB1427

Introduced
2/13/26  

Caption

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

Impact

The potential impact of HB 1427 on state laws is significant, as it establishes new income caps and criteria for individuals applying for property tax credits. This includes increasing the income limits for eligibility over successive years, which could broaden access to benefit from tax credits aimed at assisting low-income renters and homeowners. By enforcing stricter criteria, such as excluding homeowners with a federal adjusted gross income exceeding $300,000, the bill seeks to ensure that tax assistance is extended primarily to those in genuine need, which may result in a more equitable distribution of tax benefits.

Summary

House Bill 1427 addresses the topic of property tax credits in Maryland, specifically altering the eligibility criteria and calculation methods for the Renters’ Tax Credit, Homeowners’ Tax Credit, and Homestead Tax Credit. The bill proposes to change eligibility details related to income thresholds and the maximum amounts that are permissible for certain taxable years. Notably, it adjusts the definitions and qualification requirements for both renters and homeowners seeking tax credits, reinforcing the emphasis on supporting those with lower incomes.

Contention

A point of contention related to HB 1427 lies in the adjustment of income thresholds and the resulting implications for various income classes. While supporters of the bill argue that these changes are essential for providing targeted relief to those who need it, critics may contend that the new criteria could exclude deserving applicants who fall just above the revised income limits. As with many tax-related matters, there is likely to be debate surrounding the fairness and adequacy of the assistance provided, with some advocates warning that lower-income families might still struggle to access affordable housing despite these tax credits.

Companion Bills

No companion bills found.

Previously Filed As

MD HB1427

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

MD HB1148

Property Taxes - Tax Sales, Legacy Protection Program, and Tax Credits

MD HB726

Homestead Property Tax Credit - Eligible Properties - Alteration

MD HB1096

Property Tax Credits - Notice Through Property Tax Bill

MD HB1308

Homeowners' Property Tax Credit - Eligibility and Calculation - Alterations

MD HB1546

Baltimore County - Homestead Property Tax Credit - Individuals at Least 65 Years Old

MD HB1127

Washington County - Homestead Property Tax Credit - Eligible Properties

MD HB919

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

MD SB822

Property Tax - Tax Credit for Nonprimary Residence

MD HB1273

Maryland Homeowner Protection and Homestead Tax Credit Portability Act of 2026

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