HB 1148 creates an Heirs Protection Program to prevent tax sales of inherited homes. It allows heirs (people who inherit a home after a homeowner's death) to become the official property owner, stay in their homes, and access property tax relief without losing the home to tax sales. The program is funded by a new Heirs Protection Fund financed by state and county governments, and requires the State Tax Sale Ombudsman to provide outreach and grants. The bill also expands eligibility for certain property tax credits to include heirs who aren't yet listed as the official property owner, under specific conditions.
HB 790 exempts first-time homebuyers in Maryland from the state transfer tax when purchasing improved residential property they will occupy as their primary residence. The bill replaces existing tax exemption language to clarify that qualifying buyers (those who have never owned residential property in Maryland as their principal home) and their agents must submit a sworn statement confirming their status and occupancy plans. The exemption applies to the 0.25% transfer tax rate, which remains the seller’s responsibility to pay (though no tax is collected under this exemption). This change directly affects first-time homebuyers purchasing qualifying properties, effective July 1, 2026.
HB 783 requires Washington County and its municipalities to grant a 100% property tax credit against county and municipal taxes for real property owned by Platoon 22, Incorporated, provided the property is used to provide housing for veterans. The bill directly affects Platoon 22, a nonprofit organization, by eliminating property tax liability on qualifying housing properties. Key provisions mandate this tax credit be implemented through local law, applying to all taxable years beginning after June 30, 2026. This is a targeted tax exemption for a specific organization’s veteran housing operations, not a broad policy change.
SB 501 requires Washington County and its municipalities to grant a 100% property tax credit for real property owned by Platoon 22, Incorporated, specifically when that property is used to provide housing for veterans. The bill amends Maryland's tax code to mandate this credit by law, directly affecting only Platoon 22's taxable property within Washington County. The credit covers the full amount of county and municipal property tax on qualifying veteran housing properties. This policy change applies to all taxable years beginning after June 30, 2026.
HB 983 modifies Maryland's tax credit programs and exemptions. It terminates the Enterprise Zone Program and the One Maryland Economic Development Tax Credit Program on specific dates, ending eligibility for related tax benefits. The bill also limits annual claims for enterprise zone tax credits, restricts carryforwards for film production tax credits, and repeals sales tax exemptions for concrete, telecom equipment, and construction materials. Additionally, it alters eligibility rules for certain vehicle tax credits and ends property tax credits tied to enterprise zones.
HB 1427 modifies Maryland's Renters' Tax Credit, Homeowners' Tax Credit, and Homestead Tax Credit by adjusting income thresholds, calculation formulas, and maximum credit amounts. It increases the maximum annual credit for renters from $1,200 (2027) to $2,000 (2029+), and for homeowners from $1,500 (2028) to $2,000 (2029+), while raising income thresholds for eligibility. The bill specifies phased-in income percentages (e.g., 0% on first $16,000 of income for renters in 2029+) and adds a $200,000 net worth limit for renters. It directly affects low-to-moderate-income renters (including seniors/disabled individuals) and homeowners meeting revised income criteria. These changes apply to tax years beginning July 1, 2027, and subsequent years.
HB 889 authorizes Wicomico County or its municipalities to grant a property tax credit against local property taxes for real property owned by Salisbury Neighborhood Housing Services, Inc. (SNHS), specifically for properties they intend to transfer soon, use for housing development/rehabilitation, and are not used for administrative purposes. The nonprofit must submit annual reports detailing all its properties and transactions in the jurisdiction granting the credit. The credit terms (amount, duration, scope) would be set by the local government, and the law takes effect June 1, 2026, applying to taxes for 2026 and later.
HB 1482 requires Maryland counties and municipalities to automatically grant a property tax credit to disabled veterans and surviving spouses who own their homes, replacing the previous "may grant" option. It increases the credit to 80% of property taxes for veterans with 70%+ service-connected disability (up from 50%), 40% for 50-69% disability (up from 25%), and 20% for 20-49% disability. To qualify, applicants must have a VA-certified disability rating, own a primary residence, and have federal adjusted gross income under $100,000. Surviving spouses may also continue receiving the credit under local laws. The bill mandates these changes starting June 1, 2026, for all taxable years after that date.
HB 1096 requires Baltimore City and Maryland counties to include written notice of eligible property tax credits on property tax bills sent to taxpayers. This applies to existing property tax credits (such as those for seniors or veterans) that taxpayers may qualify for but might not be aware of. If someone other than the taxpayer receives the bill, the recipient must forward the notice to the actual taxpayer in writing. The bill does not create new credits but ensures taxpayers receive clear information about existing ones through their tax billing process.
HB 1175, the "Building Affordably in My Back Yard Act," requires property owners to certify contact information to the Department of Housing annually and allows local governments to review housing development projects. It establishes housing production targets, creates simplified permitting for standardized affordable housing designs, and permits counties to adjust taxes - lowering fees for affordable projects while increasing them on non-affordable properties. The bill also mandates studies on housing infrastructure, tax disincentives for downsizing, and internal reviews of housing approval processes. These provisions directly affect property owners, local jurisdictions, counties, and housing developers across Maryland.