MD HB1127

Expands the homestead property tax credit in Washington County to include "additional residences" beyond a homeowner's principal residence, allowing property owners to claim the credit on more than one property

Creates a new definition of "Washington County additional residence" that includes houses, condominium units, cooperative apartments, and mixed-use properties located in Washington County

Removes the existing requirement that homeowners must actually reside in a dwelling by July 1 of the taxable year and that the credit may only be claimed for one dwelling

Eliminates restrictions that limited agricultural ownership entities to receiving the credit on only one dwelling and that disqualified other properties owned by active members

Takes effect June 1, 2026, and applies to all taxable years beginning after June 30, 2026