Homeowners' and Homestead Property Tax Credits - Application Filing Deadline - Extension

This Maryland bill extends the deadline for filing homeowners' property tax credit applications for individuals enrolled in the Homeowner Protection Program. It allows these specific homeowners to submit their applications up to three years after the standard April 15 deadline, whereas the general deadline is one year. Additionally, the legislation provides relief for homeowners aged 70 or older who missed filing in previous years by calculating their current tax assessment as if they had received the credit for those past years. The law does not require these individuals to repay property taxes they already paid during the missed filing periods. These changes take effect for tax years beginning after June 30, 2024.