2582                                               LAWS OF MARYLAND                         [Ch. 750

thereafter becomes eligible and applies for those tax
credits in another fiscal year, the tax credit provided
by this subsection (a—2) shall be granted to the taxpayer
in such an amount that the taxpayer's real property taxes
remain unchanged from the amount of the real property
taxes levied for the fiscal year in which the taxpayer
originally became eligible for the tax credits specified
above, but no earlier than July 1, 1973.

(b) No ordinance or resolution or rule or
regulation thereunder of any subdivision shall reduce the
amount of the credit provided by § 12F, nor as to such
amount impose any less inclusive or further conditions of
eligibility therefor nor more stringent or further
procedural requirements therefor.]

[12F.

(a)    There is hereby created a mandatory minimum
tax credit from real property taxation for subdivision
purposes for certain homeowners by reason of age and
income and an optional minimum tax credit from real
property taxation for subdivision purposes for certain
homeowners by reason of disability. The mandatory
minimum tax credit provided herein applies to the several
counties and to Baltimore City, but it does not apply to
any other municipal corporation in this State.

(b)    As used in this section, the following words
have the meanings herein specified. "Homeowner" means
every person who actually resides in a dwelling in which
such person has a legal interest, including any life
estate, whether as sole owner, joint tenant, in common,
or tenant by the entireties. "Gross income" means total
gross income from all sources, including but not limited
to gifts, and whether or not included in the definitions
of gross income for federal or State income tax purposes,
but "gross income" does not include the amount of old
age, survivors, or disability benefits received under the
Social Security Act, as amended, or under the Railroad
Retirement Act, as amended. "Combined gross income"
means the combined gross income of all homeowners, if
more than one, and all persons actually residing in the
same dwelling, except persons whose contributions,
reasonably apportionable towards the cost of upkeep,
maintenance and repair of the dwelling, are in the form
of fixed rental charges. "Dwelling" means the dwelling
house of one or more homeowners and the lot or curtilage
where the same is erected, which is used as the principal
residence of such homeowner or homeowners. No dwelling
shall be deemed a principal residence which is not
actually occupied or expected to be actually occupied by
such homeowner or homeowners for more than six months of
some twelve—month period including the date of