Counties: Streamline Tax Credit Administration

MACo Associate Director, Barbara Zektick, testified in support of House Bill 89, “Property Tax Credit – Public Safety Officers – Administration” in front of the House Ways and Means Committee on January 30, 2018. This bill would shift the administration of a local property tax credit for public safety officers that was passed last session from the State Department of Assessments and Taxation (SDAT) back to local governments.

MACo supports the shift based on the traditional administration of such tax credits by local governments and the fees that are assessed by SDAT for performing the administrative duties related to the tax credit.

From MACo Testimony:

SDAT does not generally perform administrative duties for tax credit programs like this, and does not administer the public safety officer tax credit for Baltimore City. Counties prefer to exercise control over administrative functions pertaining to their own tax credits – particularly ones like this, where credit duration, amount, and eligibility requirements may vary from county to county. This is especially true considering that counties must reimburse SDAT for expenses incurred for performing these administrative functions. SDAT’s involvement in this particular case merely adds intergovernmental bureaucracy where it is not necessary.”

Follow MACo’s advocacy efforts during the 2018 legislative session here.