As introduced, SB 922 would have extended the Homestead Property Tax Credit (credit) in all local jurisdictions to apply to units of independent living retirement communities.  MACo opposed the original bill, objecting to the breadth of new application for this homeowner-only tax credit, and noting that the benefit would not necessarily inure to the occupant, but instead to the commercial enterprise operating the facility.  

As amended in the Senate, the bill has been amended to have only local effect, and would give Carroll County the option of authorizing the credit.