MD HB1546

Homeowners in Baltimore County who are at least 65 years old would receive a fixed 100% homestead credit percentage for State, county, and municipal corporation property taxes, compared to the standard range of 100-110%

The 100% rate means eligible seniors' taxable assessments cannot increase from year to year, effectively freezing their property tax base regardless of rising property values

Homestead property tax credit application forms must include a checkbox for homeowners to indicate whether they are at least 65 years old

Applies only to Baltimore County; other Maryland jurisdictions would continue using existing homestead credit percentage rules

Takes effect June 1, 2026, applicable to taxable years beginning after June 30, 2026