18                                        LAWS OF MARYLAND                             [Ch. 1

amount equivalent to total property taxes accrued in
excess of a percentage of the combined income of the
renters. 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 $4,000 of combined income, seven percent of the next
$3,000 of combined income, and nine percent of all
combined income in excess of $15,000.

(d)   The renter may apply for the tax relief 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 relief shall
not be allowed.

(e)  The application for the tax relief 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 relief.

(f)   The renter 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 renter a certificate which
sets forth the amount of the renter's real property tax
liability. The supervisor shall compare the amount of
renter's property tax liability to the amount equivalent
to total real property taxes and shall pay to the renter
an amount equal to the difference, if any, between the
amount equivalent to total real property taxes and the
amount of the liability set forth on the certificate.

(g)  The State Department of Assessments and Taxation
shall promulgate rules and regulations to implement this
subtitle. The renter shall be given notice of the
possible relief under this section.

(h) Notwithstanding any provision of § 303 of this
article, the Comptroller shall supply to the supervisor
of assessments, upon application, the information to aid
verification of income, as the case may be, as stated in
the application.]

SECTION 3. AND BE IT FURTHER ENACTED, That New
Sections 12F-1, 12F-2 and 12F-3 be and they are hereby
added to Article 81 — Revenue and Taxes, of the Annotated
Coda of Maryland (1975 Replacement Volume) to read as