5374

COUNTY LOCAL LAWS

year beginning July 1, 1972.

BE IT ENACTED BY THE COUNTY COUNCIL FOR MONTGOMERY
COUNTY, MARYLAND, that

Sec. 1. Section 52—11, subsections (a) through (f),
title "Tax credits for persons over sixty—five years of
age," of Chapter 52, title "Taxation," of the Montgomery
County Code 1972, as amended, are hereby repealed and
re—enacted with amendments to read as follows:

52-11.

(a) Tax credits for persons over sixty—five years
of age. Pursuant to Section 12D, Article 81 of the
Annotated Code of Maryland, 1972 Supplement, a tax credit
upon the dwelling house of one or more homeowners and the
lot or curtilage where the same is erected, not to exceed
the amount derived by applying the County tax, the County
school Tax, and the special area tax rates to assessments
as provided in paragraph 3 of subsection (a) hereof,
shall be allowed to taxpayers who apply and meet all of
the following conditions for such tax credit:

1.    On or before July 1 of the Taxable year
for which tax credit is claimed:

a.    A homeowner is 65 years of age; or

b.    A homeowner who is not 65 years of
age is receiving benefits as a result of a finding of
permanent and total disability under the Social Security
Act, or under the Railroad Retirement Act, or by an
agency of a municipal corporation. County, State or
federal government or the District of Columbia; or

c.    A homeowner is not and has not
been subject to a disability program of a government or
public agency, and the homeowner has been found and
certified permanently and totally disabled, and the
finding and certification of total and permanent
disability is reviewed and approved by the County.

2.    The homeowner must reside on and have
legal interest in the property to which the credit will
apply and the dwelling must be the principal residence of
such homeowner on July 1 of the taxable year for which
credit is claimed.

3.    A homeowner shall be eligible for a tax
credit if the total income or combined total income does
not exceed $10,000 for the calendar year immediately
preceding the taxable year for which credit is claimed.
The tax credit shall be computed by deducting total