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

EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
*hb1546*

HOUSE BILL 1546
Q2 6lr1707

By: Delegate Metzgar
Introduced and read first time: February 13, 2026
Assigned to: Ways and Means

A BILL ENTITLED

AN ACT concerning 1

Baltimore County – Homestead Property Tax Credit – Individuals at Least 65 2
Years Old 3

FOR the purpose of altering the calculation of the homestead property tax credit percentage 4
for a homeowner in Baltimore County who is at least a certai n age; and generally 5
relating to the calculation of the homestead property tax credit. 6

BY repealing and reenacting, without amendments, 7
Article – Tax – Property 8
Section 9–105(b) and (d)(6)(i) 9
Annotated Code of Maryland 10
(2019 Replacement Volume and 2025 Supplement) 11

BY repealing and reenacting, with amendments, 12
Article – Tax – Property 13
Section 9–105(d)(6)(ii) and (e) 14
Annotated Code of Maryland 15
(2019 Replacement Volume and 2025 Supplement) 16

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYL AND, 17
That the Laws of Maryland read as follows: 18

Article – Tax – Property 19

9–105. 20

(b) (1) If there is an increase in property assessment as calculated under this 21
section, the State and the governing body of each county and of each municipal corporation 22
shall grant a property tax credit under this section against the State, county, and municipal 23
corporation property tax imposed on real property by the State, county, or municipal 24
corporation. 25
2 HOUSE BILL 1546

(2) A property tax credit granted under this section shall be applicable to 1
any State, county, or municipal corporation property tax and any property tax imposed for 2
a bicounty commission. 3

(d) (6) (i) Except as provided under paragraph (7) of this subsection, to 4
qualify for the credit under this section, a homeown er shall submit an application for the 5
credit to the Department as provided in this paragraph. 6

(ii) The application shall: 7

1. be made on the form that: 8

A. the Department provides; AND 9

B. INCLUDES A CHECKBOX BY WHICH A HOMEOWNER 10
SHALL INDICATE WHETHER THE HOMEOWNER IS AT LEAST 65 YEARS OLD; 11

2. provide the information required by the form; 12

3. include a statement by the homeowner under oath that the 13
facts stated in the application are true, correct, and complete; and 14

4. except as provided in subparagraph (iii) of this paragraph, 15
be filed on or before the May 1 preceding the first taxable year for which the property tax 16
credit under this section is to be allowed. 17

(e) (1) For each taxable year, the property tax credit under this section is 18
calculated by: 19

(i) multiplying the prior year’s taxable assessment by the 20
homestead credit percentage as provided under paragraph (2) OR (6) of this subsection; 21

(ii) subtracting that amount from the current year’s assessment; and 22

(iii) if the difference is a positive number, multiplying the difference 23
by the applicable property tax rate for the current year. 24

(2) [For] EXCEPT AS PROVIDED IN PARAGRAPH (6) OF THIS 25
SUBSECTION, FOR each taxable year, the homestead credit percentage under paragraph 26
(1)(i) of this subsection is: 27

(i) for the State property tax and for any property tax imposed for a 28
bicounty commission, 110%; 29

(ii) for the county property tax: 30
HOUSE BILL 1546 3

1. the homestead credit percentage established by the county 1
under paragraph (3) of this subsection; or 2

2. if the county has not set a percentage for the taxable year 3
under paragraph (3) of this subsection or has not notified the Department as required under 4
paragraph [(6)] (7) of this subsection, the homestead credit percentage in effect for the 5
county for the preceding taxable year; and 6

(iii) for the municipal corporation property tax: 7

1. the homestead credit percentage established by the 8
municipal corporation under paragraph (4) of this subsection; or 9

2. if the municipal corporation has not set a percentage 10
under paragraph (4) of this subsection or has not notified the Department as required under 11
paragraph [(7)] (8) of this subsection, the homestead credit percentage for the taxable year 12
for the county in which the property is located. 13

(3) Subject to paragraph (5) of this subsection, the Mayor and City Council 14
of Baltimore City and the governing body of a county on or before March 15 of any year 15
shall set, by law, the homestead credit percentage for the taxable year beginning the 16
following July 1. 17

(4) Subject to paragraph (5) of this subsection, on or before March 25 of any 18
year, the governing body of a municipal corporation may set or alter, by law, a homes tead 19
credit percentage for the taxable year beginning the following July 1 and any subsequent 20
taxable year. 21

(5) The homestead credit percentage for any county or municipal 22
corporation property tax: 23

(i) may not be less than 100% or exceed 110% for an y taxable year; 24
and 25

(ii) shall be expressed in increments of 1 percentage point. 26

(6) FOR A HOMEOWNER IN BALTIMORE COUNTY WHO IS AT LEAST 65 27
YEARS OLD, THE HOMESTEAD CREDIT PERCENTAGE UNDER PAR AGRAPH (1)(I) OF 28
THIS SUBSECTION FOR THE STATE, COUNTY, AND MUNICIPAL CORPORA TION 29
PROPERTY TAX IS 100%. 30

(7) The Mayor and City Council of Baltimore City and the governing body 31
of a county shall notify the Department of any action taken under paragraph (3) of this 32
subsection on or before March 15 preceding the taxable year for which the action is taken. 33

4 HOUSE BILL 1546

[(7)] (8) A municipal corporation shall notify the Department of any 1
action taken under paragraph (4) of this subsection on or before March 25 preceding the 2
taxable year for which the action is taken. 3

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 4
1, 2026, and shall be applicable to all taxable years beginning after June 30, 2026. 5