AGENDA ITEM 4B
May 2, 2017
Introduction
MEMORANDUM
April 28, 2017
TO:
FROM:
SUBJECT:
County Council
Amanda Mihill, Legislative
AttomeY04ty~jU:LO
Introduction:
Expedited Bill 13-17, Taxation - Property Tax Credit for Retired
Military Services Members - Eligibility
Expedited Bill 13-17, Taxation - Property Tax Credit for Retired Military Services Members ­
Eligibility, sponsored by Lead Sponsor Councilmember Floreen and Co-Sponsors Council President
Berliner, and Councilmembers Rice, Katz, and Navarro, is scheduled to be introduced on May 2,
2017. A public hearing is tentatively scheduled for June 13 at 1:30 p.m.
Expedited Bill 13-17 would expand the property tax credit for military retirees to include a retired
member of the uniformed services, the military reserves, or the national guard. Expedited Bill
13-17 would implement authority granted in House Bill 1234 that was enacted during the 2017
General Assembly session. Expedited Bill 13-17 would take effect on July 1.
This packet contains:
Expedited Bill 13-17
Legislative Request Report
House Bill 1234
F:\LA W\8ILLS\1713 Vet Property Tax Credit\Intro Memo. Docx
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Expedited Bill No.
13-17
Concerning: Taxation - Property Tax
Credit for Retired Military Services
Members - Eligibility
Revised: 4/21/2017
Draft No. 2
Introduced:
May 2,2017
Expires:
November 2, 2018
Enacted: _ _ _ _ _ _ _ _ __
Executive: _ _
:-----:-:--:-=-_ _ __
Effective:
July 1, 2017
Sunset Date:
~No~n~e,:--:--::::--
_ _ __
Ch. _ _, Laws of Mont. Co. _ __
COUNTY COUNCIL
FOR MONTGOMERY COUNTY, MARYLAND
Lead Sponsor: Councilmember Floreen
Co-Sponsors: Council President Berliner and Councilmembers Rice, Katz, and Navarro
AN EXPEDITED ACT
to:
(1)
expand the property tax credit for military retirees to include a retired member of the
uniformed services, the military reserves, or the national guard; and
(2)
generally amend the law relating to property tax credits.
By amending
Montgomery County Code
Chapter 52, Taxation
Section 52-110, Property tax credit - elderly individuals and veterans
Boldface
Underlining
[Single boldface brackets]
Double underlining
[[Double boldface brackets]]
* * *
Heading or defined term.
Added to existing law by original bill.
Deletedfrom existing law by original bill.
Added by amendment.
Deletedfrom existing law or the bill by amendment.
Existing law unaffocted by bill.
The County Council for Montgomery County, Maryland approves thefollowing Act:
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EXPEDITED BILL
No. 13-17
1
Sec.
1.
Section 52-110 is amended as follows:
52-110. Property tax credit - elderly individuals and [veterans] retired military
services members.
2
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4
*
(c)
*
*
*
*
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6
Eligibility.
An
individual is eligible to receive a property tax credit if:
*
(2)
(A)
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10
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the individual is at least 65 years old;
(B) the individual is a retired member ofthe uniformed services
of the United States [armed forces] as defined in
lQ
U.S.C.
§
101, the military reserves, or the national guard; and
(C) the dwelling for which a property tax credit is sought has a
maximum assessed value of $500,000 at the time the
individual first applied for the credit.
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Sec. 2. Expedited Effective Date.
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The Council declares that this legislation is necessary for the immediate
protection of the public interest. Section 52-110, as amended by Section 1 of this Act,
takes effect on July 1,2017.
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19
o
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LEGISLATIVE REQUEST REPORT
Expedited
Bill
13-17
Taxation
­
Property Tax Credit for Retired Military Services Members
-
Eligibility
DESCRIPTION:
Bill 42-16 would expand the tax credit for military retirees authorized
in Bill 42-16 to include a retired member of the uniformed services,
the military reserves, or the national guard.
During the 2017 legislative session, the General Assembly enacted,
and the Governor signed, House
Bill
1234 which provides local
government authority to expand the military retiree tax credit to
include a retired member of the uniformed services, the military
reserves, or the national guard.
To implement authority granted by the State.
Finance
To be requested.
To be requested.
To be requested.
To be researched.
Amanda Mihill, Legislative Attorney, 240-777-7815
Taxes and credits apply countywide
PROBLEM:
GOALS AND
OBJECTIVES:
COORDINATION:
FISCAL IMPACT:
ECONOMIC
IMPACT:
EVALUATION:
EXPERIENCE
ELSEWHERE:
SOURCE OF
INFORMATION:
APPLICATION
WITHIN
MUNICIPALITIES:
PENALTIES:
NIA
F:\LA w\BILLS\I 713 Vet Property Tax Credit\LRR.Docx
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LAWRENCE
J.
HOGAN,
JR.,
Governor
Chapter 184
Ch.184
(House Bill
1234)
AN ACT concerning
Property Tax - Credit for Retired Military Service Members - Eligibility
FOR the purpose of expanding eligibility for a credit authorized against the county or
municipal corporation property tax for retired military service members to include
certain members of the uniformed services of the United States, the military
reserves, and the National Guard; providing for the application of this Act; and
generally relating to a property tax credit for retired military service members.
BY repealing and reenacting, with amendments,
Article - Tax - Property
Section 9-258
Annotated Code of Maryland
(2012 Replacement Volume and 2016 Supplement)
SECTION
1.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
That the Laws of Maryland read as follows:
Article - Tax - Property
9-258.
(a)
(1)
In this section the following words have the meanings indicated.
"Dwelling" has the meaning stated in
§
9-105 of this title;
"Eligible individual" means:
(2)
(3)
(i)
an individual who is at least 65 years old and has lived in the
same dwelling for at least the preceding 40 years; or
an individual who is at least 65 years old and is a retired member
(ii)
of the [armed forces]
UNIFORMED SERVICES
of the United States
AS DEFINED IN
10
U.S.C.
§
101,
THE MILITARY RESERVES, OR THE NATIONAL GUARD.
The Mayor and City Council of Baltimore City or the governing body of a
county or municipal corporation may grant, by law, a property tax credit under this section
against the county or municipal corporation property tax imposed on the dwelling of an
eligible individual.
(b)
(c)
The property tax credit allowed under this section may:
-1­
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Ch.184
2017 LAWS OF MARYLAND
(1)
not exceed 20% of the county or municipal corporation property tax
imposed on the property; and
(2)
be granted for a period of up to 5 years.
(d)
The Mayor and City Council of Baltimore City or the governing body of a
county or municipal corporation may provide, by law, for:
(1)
the maximum assessed value of a dwelling that is eligible for the tax
credit under this section;
(2)
additional eligibility criteria for the tax credit under this section;
(3)
regulations and procedures for the application and uniform processing
of requests for the tax credit; and
(4)
section.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June
1, 2017, and shall be applicable to all taxable years beginning after June 30, 2017.
Approved by the Governor, April 18, 2017.
any other provision necessary to carry out the tax credit under this
-2­