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§ 9-105.1. Notice of homestead property tax credit in Baltimore City

West's Annotated Code of MarylandTax-PropertyEffective: July 1, 2022

West's Annotated Code of Maryland
Tax-Property
Title 9. Property Tax Credits and Property Tax Relief
Subtitle 1. Statewide Mandatory
Effective: July 1, 2022
MD Code, Tax - Property, § 9-105.1
§ 9-105.1. Notice of homestead property tax credit in Baltimore City
Currentness
Definitions
(a)(1) In this section the following words have the meanings indicated.
(2) “Dwelling” has the meaning stated in § 9-105 of this subtitle.
(3) “Homeowner” has the meaning stated in § 9-105 of this subtitle.
In general
(b) On or before January 1 each year, Baltimore City shall mail a notice of the tax credit under § 9-105 of this subtitle to each homeowner in Baltimore City:
(1) who has not applied for the tax credit under § 9-105 of this subtitle; and
(2) whose dwelling has an assessed value, when fully phased in, in the current 3-year assessment cycle that is more than 10% greater than the dwelling's assessed value, when fully phased in, in the immediately preceding 3-year assessment cycle.
Contents of notice
(c) The notice shall include:
(1) a copy of the application for the tax credit under § 9-105 of this subtitle; and
(2) a separate insert that includes:
(i) the following statement in conspicuous type: “Because the value of your home has increased, the amount of property taxes you owe will also increase. But the amount of your tax increase will be significantly less if you qualify for the Homestead Property Tax Credit. You are strongly encouraged to apply for the Homestead Property Tax Credit.”; and
(ii) any other relevant information, as determined by Baltimore City.
Costs paid by Baltimore City
(d) Baltimore City shall pay all costs to carry out this section.
List of homeowners provided by Department to Baltimore City
(e) On or before November 1 each year, the Department shall provide Baltimore City with a list of the homeowners to whom the notice must be mailed on or before the following January 1.

Credits

Added by Acts 2022, c. 330, § 1, eff. July 1, 2022.
MD Code, Tax - Property, § 9-105.1, MD TAX PROPERTY § 9-105.1
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document