812                              Laws of Maryland                       [Ch. 593

CHAPTER 593
(House Bill 89)

AN ACT to add new Section 1453A to the Prince George's County
Code (1953 Edition, being Article 17 of the Code of Public Local
Laws of Maryland), title "Prince George's County", to follow
immediately after Section 1453 thereof and to be under the new
sub-title 'Tax Exemptions", to provide for a partial exemption
for county taxes in Prince George's County for certain persons
of sixty-five years of age or over.

Section 1. Be it enacted by the General Assembly of Maryland,
That new Section 1453A be and it is hereby added to the Prince
George's County Code (1953 Edition, being Article 17 of the Code
of Public Local Laws of Maryland), title "Prince George's County",
to follow immediately after Section 1453 thereof and to be under
the new sub-title "Tax Exemptions", and to read as follows:

1453A. Persons sixty-five years of age. Real property tax exemp-
tion.

(a)   Every person over the age of 65 years who has been a bona
fide resident of Prince George's County for the preceding five years
and whose total gross income is three thousand dollars ($3,000.00)
or less per year from all sources, and who has legal title or bene-
ficial title to real property located in Prince George's County and
who has resided thereon for the preceding five years and makes such
real property his or her permanent home, shall be entitled to have
the sum of three thousand dollars ($3,000.00) deducted from the
assessed valuation of said property for the purpose of County real
estate taxes levied against said property by the said Prince George's
County; provided, that if said taxable real estate is owned as tenants
by the entirety, only one such exemption shall be allowed; provided,
further, such exemption shall be allowed only if the combined gross
income of said tenants by the entirety does not exceed three thousand
dollars ($3,000.00) for any one year; provided, further, that such
exemption shall be allowed if either one or both of said tenants are
sixty-five (65) years of age or more, or if either one or both of said
tenants shall have resided on such property for the preceding five
years; provided, further, however, that only one such exemption
shall be allowed on any real estate taxable hereunder.

(b)   Every person seeking to have his residential property taxed
as provided herein shall first make application to the Board of
County Commissioners of Prince George's County or their desig-
nated agent, in writing, setting forth thereon his, her or their
name, age, place of residence, total gross income from all sources
for the next preceding calendar year, total consecutive years of
residence in said Prince George's County immediately preceding the
date of said application, and the source of ownership of the resi-
dential property sought to be taxed as herein provided. Said appli-
cation shall be accompanied by an affidavit of the person making

Explanation: Italics indicate new matter added to existing law.

[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.