Ch. 12 LAWS OF MARYLAND

corporation shall grant a property tax credit under this section against the county
STATE, COUNTY, and municipal corporation property tax imposed on real property
by the county STATE, COUNTY, or municipal corporation.

(c) (1) If a dwelling is not used primarily for residential purposes, the
Department shall apportion the total property assessment between the part of the
dwelling that is used for residential purposes and the part of the dwelling that is not
used for residential purposes.

(2) If a homeowner does not actually reside in a dwelling for the required
time period because of illness or need of special care and is otherwise eligible for a
property tax credit under this section, the homeowner may qualify for the property tax
credit under this section.

(d) (1) The Department shall authorize and a county or THE STATE, A
COUNTY, OR A municipal corporation shall grant a property tax credit under this
section FOR A TAXABLE YEAR unless during the previous calendar TAXABLE
year:

(i) the dwelling was transferred for consideration to new ownership;

(ii) the value of the dwelling was increased due to a change in the
zoning classification of the dwelling;

(iii) the use of the dwelling was changed substantially;
(iv) the dwelling was improved extensively; or

(v) the assessment of the dwelling was clearly erroneous due to an
error in calculation or measurement of improvements on the real property.

(2) A homeowner must actually reside in the dwelling by July 1 of the
taxable year for which the property tax credit under this section is to be allowed.

(3) A homeowner may claim a property tax credit under this section for
only 1 dwelling.

(4) If a property tax credit under this section is less than $1 in any taxable
year, the tax credit may not be granted.

(e) (1) For the taxable years 1987 1088, 1988 1989, [and] 1989 1990, AND
1990 1901, EACH TAXABLE YEAR, the property tax credit under this section is
calculated by:

(i) multiplying the prior year's taxable assessment by 115% THE
HOMESTEAD CREDIT PERCENTAGE AS PROVIDED UNDER PARAGRAPH
(2) OF THIS SUBSECTION;

(ii) subtracting that amount from the current year's assessment; and
(iii) if the difference is a positive number, multiplying the difference

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