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HB0368 • 2026

Prince George's County - Supplemental Homeowners' Property Tax Credit - Required PG 412-26

Prince George's County - Supplemental Homeowners' Property Tax Credit - Required PG 412-26

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Prince George's County Delegation
Last action
2026-03-04
Official status
In the House - Withdrawn by Sponsor
Effective date
2026-06-01

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Prince George's County - Supplemental Homeowners' Property Tax Credit - Required PG 412-26

Requiring the governing body of Prince George's County to grant a certain property tax credit to supplement the State homeowners' property tax credit; providing that the State Department of Assessments and Taxation is responsible for certain administrative duties with respect to the credit; requiring the county to reimburse the Department for the reasonable cost of administering the credit; and applying the Act to all taxable years beginning after June 30, 2026.

What This Bill Does

  • Requiring the governing body of Prince George's County to grant a certain property tax credit to supplement the State homeowners' property tax credit; providing that the State Department of Assessments and Taxation is responsible for certain administrative duties with respect to the credit; requiring the county to reimburse the Department for the reasonable cost of administering the credit; and applying the Act to all taxable years beginning after June 30, 2026.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-03-04 House

    Withdrawn by Sponsor

  2. 2026-01-24 House

    Hearing 2/03 at 1:00 p.m.

  3. 2026-01-19 House

    First Reading Ways and Means

  4. Maryland General Assembly

    Text - First - Prince George's County - Supplemental Homeowners' Property Tax Credit - Required PG 412-26

  5. Maryland General Assembly

    Vote - House - Committee - Ways and Means

Official Summary Text

Requiring the governing body of Prince George's County to grant a certain property tax credit to supplement the State homeowners' property tax credit; providing that the State Department of Assessments and Taxation is responsible for certain administrative duties with respect to the credit; requiring the county to reimburse the Department for the reasonable cost of administering the credit; and applying the Act to all taxable years beginning after June 30, 2026.

Current Bill Text

Read the full stored bill text
EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
*hb0368*

HOUSE BILL 368
Q2 6lr1040

By: Prince George’s County Delegation
Introduced and read first time: January 19, 2026
Assigned to: Ways and Means

A BILL ENTITLED

AN ACT concerning 1

Prince George’s County – Supplemental Homeowners’ Property Tax Credit – 2
Required 3

PG 412–26 4

FOR the purpose of requiring the governing body of Prince George’s County to grant a 5
certain property tax credit to supplement the State homeowners’ property tax credit; 6
providing that the State Department of Assessments and Taxation is responsible for 7
certain administrative duties with respect to the credit; requiring the county to 8
reimburse the Department for certain costs; and generally relating to a homeowners’ 9
property tax credit supplement in Prince George’s County. 10

BY repealing and reenacting, with amendments, 11
Article – Tax – Property 12
Section 9–215(a) 13
Annotated Code of Maryland 14
(2019 Replacement Volume and 2025 Supplement) 15

BY adding to 16
Article – Tax – Property 17
Section 9–318(k) 18
Annotated Code of Maryland 19
(2019 Replacement Volume and 2025 Supplement) 20

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 21
That the Laws of Maryland read as follows: 22

Article – Tax – Property 23

9–215. 24

2 HOUSE BILL 368

(a) [The] EXCEPT AS PROVIDED IN § 9–318 OF THIS TITLE, THE Mayor and 1
City Council of Baltimore City or the governing body of a county may grant, by law, a local 2
supplement to the Homeowners Property Tax Credit Program provid ed under § 9 –104 of 3
this title. 4

9–318. 5

(K) (1) (I) IN THIS SUBSECTION TH E FOLLOWING WORDS HA VE THE 6
MEANINGS INDICATED. 7

(II) “COMBINED INCOME” HAS THE MEANING STATED IN § 9–104 8
OF THIS TITLE. 9

(III) “DWELLING” HAS THE MEANING STATED IN § 9–104 OF THIS 10
TITLE. 11

(IV) “HOMEOWNER” HAS THE MEANING STAT ED IN § 9–104 OF 12
THIS TITLE. 13

(V) “NET WORTH ” HAS THE MEANING STAT ED IN § 9–104 OF 14
THIS TITLE. 15

(VI) “TOTAL REAL PROPERTY T AX” MEANS THE SUM OF ALL 16
PROPERTY TAX RATES ON REAL PROPERTY FOR THE TAXABLE YEAR ON A DWELLING, 17
MULTIPLIED BY THE LESSER OF: 18

1. $300,000; OR 19

2. THE ASSESSED VALUE O F THE DWELLING REDUC ED 20
BY THE AMOUNT OF ANY ASSESSMENT ON WHICH A PROPERTY TAX CREDI T IS 21
GRANTED UNDER § 9–105 OF THIS TITLE. 22

(2) (I) THE GOVERNING BODY OF PRINCE GEORGE’S COUNTY 23
SHALL GRANT A PROPER TY TAX CREDIT TO SUP PLEMENT THE HOMEOWNE RS’ 24
PROPERTY TAX CREDIT GRANTED UNDER § 9–104 OF THIS TITLE. 25

(II) PRINCE GEORGE’S COUNTY MAY NOT OBTAIN 26
REIMBURSEMENT UNDER § 9–104(S) OF THIS TITLE FOR THE AMOUNT OF THE LOCAL 27
SUPPLEMENT REQUIRED UNDER THIS SUBSECTION. 28

(3) (I) THE PROPERTY TAX CRED IT GRANTED UNDER THI S 29
SUBSECTION IS THE TO TAL REAL PROPERTY TA X OF A DWELLING , LESS THE 30
PERCENTAGE OF THE COMBINED INCOME OF THE HOMEOWNER THAT IS DESCRIBED 31
IN SUBPARAGRAPH (II) OF THIS PARAGRAPH. 32
HOUSE BILL 368 3

(II) THE PERCENTAGE IS: 1

1. 0% OF THE FIRST $8,000 OF COMBINED INCOME; 2

2. 4% OF THE NEXT $4,000 OF COMBINED INCOME; 3

3. 6.5% OF THE NEXT $4,000 OF COMBINED INCOME ; 4
AND 5

4. 9% OF THE COMBINED INCOME OVER $16,000. 6

(4) A PROPERTY TAX CREDIT UNDER THIS SUBSECTION MAY NOT BE 7
GRANTED: 8

(I) IF THE HOMEOWNER ’S COMBINED NET WORTH EXCEEDS 9
$200,000 AS OF DECEMBER 31 OF THE CALENDAR YEAR THAT PRECEDES THE YEAR 10
IN WHICH THE HOMEOWN ER APPLIES FOR THE P ROPERTY TAX CREDIT OR IF THE 11
HOMEOWNER’S COMBINED GROSS INC OME EXCEEDS $75,000 IN THAT SAME 12
CALENDAR YEAR; OR 13

(II) IF THE HOMEOWNER ’S PROPERTY TAX CREDI T GRANTED 14
UNDER § 9–104 OF THIS TITLE EXCEED S THE AMOUNT CALCULA TED UNDER 15
PARAGRAPH (3) OF THIS SUBSECTION. 16

(5) (I) THE DEPARTMENT IS RESPONS IBLE FOR THE 17
ADMINISTRATIVE DUTIES THAT RELATE TO THE APPLICATION AND DETERMINATION 18
OF ELIGIBILITY FOR A PROPERTY TAX CREDIT UNDER THIS SUBSECTION. 19

(II) THE COUNTY SHALL REIM BURSE THE DEPARTMENT FOR 20
THE REASONABLE COST OF ADMINISTERING THE PROPERTY TAX CREDIT UNDER 21
THIS SUBSECTION. 22

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 23
1, 2026, and shall be applicable to all taxable years beginning after June 30, 2026. 24