WILLIAM DONALD SCHAEFER, Governor Ch. 12

property tax is not due on the property until 30 days after the revised tax bill is sent to
the homeowner.

£4} If a municipal corporation issues a tax bill separate from the county tax
bill, the county may require the homeowner to submit:

(i) the separate tax bill; or

(ii) proof of payment of the separate tax bill.

(H) THE TAX CREDIT UNDER THIS SECTION SHALL BE INCLUDED
ON THE HOMEOWNER'S PROPERTY TAX BILL.

(I) THE DEPARTMENT SHALL ADOPT RULES AND REGULATIONS
TO IMPLEMENT THIS SECTION.

(J) THE TAX CREDIT UNDER THIS SECTION SHALL BE KNOWN AS
THE HOMESTEAD PROPERTY TAX CREDIT.

9-215.

[A] THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE
GOVERNING BODY OF A COUNTY MAY GRANT, BY LAW, A LOCAL
SUPPLEMENT TO THE HOMEOWNERS PROPERTY TAX CREDIT PROGRAM
PROVIDED UNDER § 9-104 OF THIS TITLE.

[B] THE COUNTY OR BALTIMORE CITY MAY NOT OBTAIN
REIMBURSEMENT UNDER § 9-104(P) OF THIS TITLE FOR THE AMOUNT OF
THE LOCAL SUPPLEMENT AUTHORIZED UNDER THIS SECTION.

[C] THE COUNTY SHALL NOTIFY THE DEPARTMENT OF THE
ENACTMENT OF THE LOCAL SUPPLEMENT AND ANY CHANGE IN THE
LOCAL SUPPLEMENT IN ACCORDANCE WITH ANY GUIDELINES
SPECIFIED BY THE DEPARTMENT.

(D) (11 THE DEPARTMENT IS RESPONSIBLE FOR THE
ADMINISTRATIVE DUTIES THAT RELATE TO THE APPLICATION AND
DETERMINATION OF ELIGIBILITY FOR A PROPERTY TAX CREDIT UNDER
THIS SECTION.

(2) THE COUNTY SHALL REIMBURSE THE DEPARTMENT FOR
THE REASONABLE COST OF ADMINISTERING THE TAX CREDIT PROGRAM
UNDER THIS SECTION.

(E) (1) EXCEPT AS PROVIDED IN PARAGRAPH (2) OF THIS
SUBSECTION, THE LOCAL SUPPLEMENT AUTHORIZED IN ACCORDANCE
WITH SUBSECTION (A) OF THIS SECTION SHALL BE SUBJECT TO THE
PROVISIONS OF THE STATE HOMEOWNERS PROPERTY TAX CREDIT
PROGRAM PROVIDED UNDER § 9-104 OF THIS TITLE.

(2} THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR
THE GOVERNING BODY OF A COUNTY:

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