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EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
*hb0579*
HOUSE BILL 579
Q2 6lr2031
By: Delegate R. Long
Introduced and read first time: January 28, 2026
Assigned to: Ways and Means
A BILL ENTITLED
AN ACT concerning 1
Baltimore County – Property Tax – Partial Exemption and Credits for Seniors 2
FOR the purpose of partially exempting from the State property tax certain real property 3
in Baltimore County if the homeowner is at least a certain age and qualifi es to 4
receive the homestead property tax credit; altering the calculation of the homestead 5
property tax credit percentage for a homeowner in Baltimore County who is at least 6
a certain age; requiring the governing body of Baltimore County to grant a credit 7
against the county property tax imposed on certain real property if the homeowner 8
is at least a certain age and qualifies for the homestead property tax credit; and 9
generally relating to property taxes in Baltimore County. 10
BY adding to 11
Article – Tax – Property 12
Section 7–309 and 9–305(j) 13
Annotated Code of Maryland 14
(2019 Replacement Volume and 2025 Supplement) 15
BY repealing and reenacting, without amendments, 16
Article – Tax – Property 17
Section 9–105(b) and (d)(6)(i) 18
Annotated Code of Maryland 19
(2019 Replacement Volume and 2025 Supplement) 20
BY repealing and reenacting, with amendments, 21
Article – Tax – Property 22
Section 9–105(d)(6)(ii) and (e) 23
Annotated Code of Maryland 24
(2019 Replacement Volume and 2025 Supplement) 25
SECTION 1. BE IT ENACTED BY THE GE NERAL ASSEMBLY OF MARYLAND, 26
That the Laws of Maryland read as follows: 27
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Article – Tax – Property 1
7–309. 2
(A) (1) IN THIS SECTION THE F OLLOWING WORDS HAVE THE MEANINGS 3
INDICATED. 4
(2) “DWELLING” HAS THE MEANING STAT ED IN § 9–105 OF THIS 5
ARTICLE. 6
(3) “HOMEOWNER” HAS THE MEANING STAT ED IN § 9–105 OF THIS 7
ARTICLE. 8
(B) THE FIRST $50,000 OF THE ASSESSMENT OF A DWELLING IN BALTIMORE 9
COUNTY IS NOT SUBJECT TO STATE PROPERTY TAX IF THE HOMEOWNER: 10
(1) IS AT LEAST 65 YEARS OLD; AND 11
(2) QUALIFIES TO RECEIVE THE CREDIT UNDER § 9–105 OF THIS 12
ARTICLE. 13
9–105. 14
(b) (1) If there is an increase in property assessment as calculated under this 15
section, the State and the governing body of each county and of each municipal corporation 16
shall grant a property tax credit under this section against the State, county, and municipal 17
corporation property tax imposed on real property by the State, county, or municipal 18
corporation. 19
(2) A property tax credit granted under this section shall be applicable to 20
any State, county, or municipal corporation property tax and any property tax imposed for 21
a bicounty commission. 22
(d) (6) (i) Except as provided under paragraph (7) of this subsection, to 23
qualify for the credit under this section, a homeowner shall submit an applic ation for the 24
credit to the Department as provided in this paragraph. 25
(ii) The application shall: 26
1. be made on the form that: 27
A. the Department provides; AND 28
HOUSE BILL 579 3
B. INCLUDES A CHECKBOX BY WHICH A HOMEOWNER 1
SHALL INDICATE WHETHER THE HOMEOWNER IS AT LEAST 65 YEARS OLD; 2
2. provide the information required by the form; 3
3. include a statement by the homeowner under oath that the 4
facts stated in the application are true, correct, and complete; and 5
4. except as provided in subparagraph (iii) of this paragraph, 6
be filed on or before the May 1 preceding the first taxable year for which the property tax 7
credit under this section is to be allowed. 8
(e) (1) For each taxable year, the property tax credit under this section is 9
calculated by: 10
(i) multiplying the prior year’s taxable assessment by the 11
homestead credit percentage as provided under paragraph (2) OR (6) of this subsection; 12
(ii) subtracting that amount from the current year’s assessment; and 13
(iii) if the difference is a positive number, multiplying the difference 14
by the applicable property tax rate for the current year. 15
(2) [For] EXCEPT AS PROVIDED IN PARAGRAPH (6) OF THIS 16
SUBSECTION, FOR each taxable year, the homestead credit percentage under paragraph 17
(1)(i) of this subsection is: 18
(i) for the State property tax and for any property tax imposed for a 19
bicounty commission, 110%; 20
(ii) for the county property tax: 21
1. the homestead credit percentage established by the county 22
under paragraph (3) of this subsection; or 23
2. if the county has not set a percentage for the taxable year 24
under paragraph (3) of this subsection or has not notified the Department as required under 25
paragraph [(6)] (7) of this subsection, the homestead credit percentage in effect for the 26
county for the preceding taxable year; and 27
(iii) for the municipal corporation property tax: 28
1. the homestead credit percentage established by the 29
municipal corporation under paragraph (4) of this subsection; or 30
4 HOUSE BILL 579
2. if the municipal corporation has not set a percentage 1
under paragraph (4) of this subsection or has not notified the Department as required under 2
paragraph [(7)] (8) of this subsection, the homestead credit percentage for the taxable year 3
for the county in which the property is located. 4
(3) Subject to paragraph (5) of this subsection, the Mayor and City Council 5
of Baltimore City and the governing body of a county o n or before March 15 of any year 6
shall set, by law, the homestead credit percentage for the taxable year beginning the 7
following July 1. 8
(4) Subject to paragraph (5) of this subsection, on or before March 25 of any 9
year, the governing body of a municipa l corporation may set or alter, by law, a homestead 10
credit percentage for the taxable year beginning the following July 1 and any subsequent 11
taxable year. 12
(5) The homestead credit percentage for any county or municipal 13
corporation property tax: 14
(i) may not be less than 100% or exceed 110% for any taxable year; 15
and 16
(ii) shall be expressed in increments of 1 percentage point. 17
(6) FOR A HOMEOWNER IN BALTIMORE COUNTY WHO IS AT LEAST 65 18
YEARS OLD, THE HOMESTEAD CREDIT PERCENTAGE UNDER PAR AGRAPH (1)(I) OF 19
THIS SUBSECTION FOR THE STATE, COUNTY, AND MUNICIPAL CORPOR ATION 20
PROPERTY TAX IS 100%. 21
(7) The Mayor and City Council of Baltimore City and the governing body 22
of a county shall notify the Department of any action taken under paragraph (3) of this 23
subsection on or before March 15 preceding the taxable year for which the action is taken. 24
[(7)] (8) A municipal corporation shall notify the Department of any 25
action taken under paragraph (4) of this subsection on or before March 25 preceding the 26
taxable year for which the action is taken. 27
9–305. 28
(J) (1) (I) IN THIS SUBSECTION TH E FOLLOWING WORDS HA VE THE 29
MEANINGS INDICATED. 30
(II) “DWELLING” HAS THE MEANING STATED IN § 9–105 OF THIS 31
TITLE. 32
(III) “HOMEOWNER” HAS THE MEANING STAT ED IN § 9–105 OF 33
THIS TITLE. 34
HOUSE BILL 579 5
(2) THE GOVERNING BODY OF BALTIMORE COUNTY SHALL GRANT A 1
PROPERTY TAX CREDIT UNDER THIS SUBSECTION AGAINST THE COUNTY PROPERTY 2
TAX IMPOSED ON A DWELLING IF THE HOMEOWNER: 3
(I) IS AT LEAST 65 YEARS OLD; AND 4
(II) QUALIFIES TO RECEIVE THE CREDIT UNDER § 9–105 OF THIS 5
TITLE. 6
(3) FOR EACH TAXABLE YEAR, THE CREDIT UNDER THIS SUBSECTION 7
EQUALS THE TAX ON THE FIRST $50,000 OF THE ASSESSMENT OF THE DWELLING. 8
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 9
1, 2026, and shall be applicable to all taxable years beginning after June 30, 2026. 10