Real Estate Math (alternative)

A Maryland property assessed at $400,000 with a Homestead Tax Credit cap of 10% was assessed at $360,000 last year. The maximum new taxable assessment is:

A$323,000
B$396,000✓ Correct
C$368,000
D$440,000

Explanation

Homestead cap: prior taxable assessment × (1 + 10%) = $360,000 × 1.10 = $396,000. Although the current full assessment is $400,000, the taxable amount is capped at $396,000.

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