16

LAWS OF MARYLAND

[Ch. 1

(i) Each month the county or Baltimore City official
shall submit a report to the Department of Assessments
and Taxation requesting reimbursement for an amount equal
to the difference between the amount of the total real
property taxes levied on the eligible homeowners and the
total amount of the property tax liability as reflected
in redeemed certificates of eligibility. The report
shall be submitted by the tenth day of the following
month and the Department of Assessments and Taxation
shall certify to the Comptroller by the fifteenth day of
each month the amount of reimbursement due each county
and Baltimore City. Within five days the Comptroller
shall make payment to each county and Baltimore City.

(j) The State Department of Assessments and Taxation
shall promulgate rules and regulations to implement this
subtitle. The homeowner shall be given notice of the
possible credit under this section at the time the tax
bill is sent to the taxpayer.

(k) Notwithstanding any provision of § 300 of this
article, the Comptroller shall supply to the local
administrative unit, upon application, the information to
aid verification of income, as the case may be, as stated
in the application. ]

[12F-2.

(a)    For taxable year 1975—1976 and each year
thereafter, there is created a program     of property tax
relief for renters, by reason of income, from a
proportionate amount of their annual rent, which is
equivalent to a property tax imposed   by the State, the
county or Baltimore City, municipal corporations and
special taxing districts.

(b)   Definitions.— As used in this section, the
following words have the meanings specified:

(1)  "Renter" means every person who resides in a
rental unit in which he has a legal leasehold interest.

(2)   "Gross income" means total income from all
sources, whether or not included in the definitions of
gross income for federal or State tax purposes, including
but not limited to benefits under the Social Security Act
or Railroad Retirement Act as these acts may be amended
from time to time, gifts in excess of $300, alimony,
support money, nontaxable strike benefits, public
assistance received in cash grants, pensions or
annuities, unemployment insurance benefits, and workmen's
compensation benefits. Gross income shall include the
net income received from business, rental, or other
endeavors but in no event shall a loss from business,