Ch. 12 LAWS OF MARYLAND

(j) (4} On or before September-1, of the taxable year in which the proporty
tax credit under -this section is sought, a homeowner may apply to the Department for a
property tax credit under this section. The application shall be made on the form that
the Department provide.

(2) (i) For good oauoe, the Department may accept an application from
a homeowner after-September i but on or before October 31 of the taxable year.

(ii) For good cause the Department may accept an application from a
homeowner after September 1 but on or before April 15 of the taxable year if the
homeowner:

1. is at least 70 years old; and

2. received a credit under this section for the previous taxable

year.

(iii) The Department shall notify the homeownor in writing of its
acceptance or rejection of a late application.

(3) The homeowner shall state under oath that the facts in the application
are true.

(4) To substantiate the-•application, the applicant may.be Fequirod to
provide a copy of an income to* return, or other evidence detailing gross inoom».

& A HOMEOWNER IS REQUIRED TO APPLY ON€E DURING A
3 YEAR ASSESSMENT CYCLE IN ORDER TO BE ELIGIBLE FOR THE
PROPERTY TAX CREDIT GRANTED UNDER THIS SECTION FOR EACH
YEAR IN THE 3 YEAR CYCLE SUBSEQUENT TO THE-APPLICATION.

(6) A HOMEOWNER MAY REAPPLY- FOR ANY .YEAR OF A
3 YEAR CYCLE IF:

(I) THERE IS A DECREASE IN THE GROSS INCOME OF THE
HOMEOWNER OR THE COMBINED INCOME OF THE HOMEOWNER AND
SPOUSE; OR

(II) THERE IS-AN INCREASE IN THE INCOME LIMIT FOR
HOMEQWNERS IN THE COUNTY.

(k) (1) For any eligible -application received before the May 1 that precedes
the taxable year-in which tho property-tax crodit under this section is sought, the
Department shall requeot the appropriate county collector to prepare a tax bill that
r-eflectG the final tax liability.

(3} If a homeowner presents the revised tax bill, or a tax voucher with the
tax bill, to the county collector, the homeowner may make a single payment for the final
tax liability.

{2} If-a credit is granted for an eligible application, received after May 1,

- 310 -