MARVIN MANDEL, Governor                                 2587

WHICH APPLICATION FOR THE TAX CREDIT IS MADE. THE TAX
CREDIT SHALL BE EQUAL TO THE AMOUNT OF REAL PROPERTY
TAXES IN EXCESS OF A PERCENTAGE OF THE COMBINED INCOME OF
THE HOMEOWNER. THIS PERCENTAGE SHALL NOT EXCEED THREE
PERCENT OF THE FIRST $3,000 OF COMBINED INCOME, FOUR
PERCENT OF THE NEXT $5,000 OF COMBINED INCOME, FIVE
PERCENT OF THE NEXT [[$5,000]] $4,000 OF COMBINED INCOME,
SEVEN PERCENT OF THE NEXT [[$5,000]] $3,000 OF COMBINED
INCOME AND NINE PERCENT OF ALL COMBINED INCOME IN EXCESS
OF [[$18,000]] $15,000.

(D)    THE HOMEOWNER MAY APPLY FOR THE TAX CREDIT AT
ANY TIME UP TO NOVEMBER 1 OF THE TAXABLE YEAR, ON A
STANDARD FORM TO BE PROVIDED BY THE STATE DEPARTMENT OF
ASSESSMENTS AND TAXATION, BUT IF HE HAS NOT MADE
APPLICATION ON OR BEFORE THAT DATE, THE TAX CREDIT SHALL
NOT BE ALLOWED.

(E)    THE APPLICATION FOR THE TAX CREDIT SHALL BE
MADE UNDER OATH OR AFFIRMATION THAT THE MATTERS AND FACTS
STATED IN THE APPLICATION ARE TRUE TO THE BEST OF THE
APPLICANT'S KNOWLEDGE, INFORMATION AND BELIEF. THE
APPLICANT MAY BE REQUIRED TO PROVIDE COPIES OF INCOME TAX
RETURNS, OR OTHER EVIDENCE OF INCOME, INTEREST,
DIVIDENDS, RENTS, MONEY PAID OR RECEIVED TO SUBSTANTIATE
THE APPLICATION FOR THE PROPERTY TAX CREDIT.

(F)    THE HOMEOWNER SHALL SUBMIT THE APPLICATION TO
THE SUPERVISOR OF ASSESSMENTS FOR THE COUNTY OR BALTIMORE
CITY IN WHICH THE PROPERTY IS LOCATED. UPON
DETERMINATION OF ELIGIBILITY, THE SUPERVISOR OF
ASSESSMENTS SHALL ISSUE THE HOMEOWNER A CERTIFICATE WHICH
SETS FORTH THE AMOUNT OF THE HOMEOWNER'S REAL PROPERTY
TAX LIABILITY.

(G)    THE HOMEOWNER SHALL PRESENT THE CERTIFICATE OF
ELIGIBILITY TO THE APPROPRIATE COUNTY OR BALTIMORE CITY
OFFICIAL WITH HIS TAX BILL, OR TAX BILLS, AS THE CASE MAY
BE, AND MAY MAKE A SINGLE PAYMENT COVERING HIS TOTAL REAL
PROPERTY TAX LIABILITY. IN THOSE CASES WHERE A
MUNICIPALITY OR SPECIAL TAXING DISTRICT ISSUES A TAX BILL
SEPARATE FROM THE COUNTY OR BALTIMORE CITY TAX BILL, THE
OFFICIAL MAY REQUIRE THE HOMEOWNER TO SUBMIT PROOF OF
PAYMENT OF THE SEPARATE TAX BILL OF SUBMISSION OF THE
MUNICIPAL OR SPECIAL TAXING DISTRICT REAL PROPERTY TAX
BILL. THE COUNTY OR BALTIMORE CITY OFFICIAL SHALL
DETERMINE THE AMOUNT OF THE TAX CREDIT THUS ALLOWED AND
REPORT IT TO THE STATE COMPTROLLER AS SET FORTH BELOW.

(H) THE COUNTY OR BALTIMORE CITY OFFICIAL SHALL BE
RESPONSIBLE FOR DISBURSING THE FULL STATE, MUNICIPAL, OR
SPECIAL TAXING DISTRICT REAL PROPERTY TAX COLLECTED TO
THE APPROPRIATE STATE, MUNICIPAL AND SPECIAL DISTRICT
OFFICIAL. IF THE HOMEOWNER HAS PAID A GREATER AMOUNT IN