MARVIN MANDEL, Governor

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any homeowner who has attained the age of sixty years for
Baltimore County or sixty—five years for the other
subdivisions of the State by the July 1 which is the
first day of the taxable year for which the credit is
sought, or there may be allowed upon the application of
any homeowner who has not attained the age of sixty—five
years and who receives benefits as a result of a finding
of permanent and total disability under the Social
Security Act or under the Railroad Retirement Act or
under any other federal retirement system or under the
provisions of federal acts for members of the armed
forces of the United States, and whose gross income, or
whose combined gross income, as the case may be, shall
not be in excess of seven thousand dollars ($7,000) in
Baltimore County or five thousand dollars ($5,000.00) for
the other subdivisions of the State for the calendar year
immediately preceding the fiscal year of application, a
single tax credit from subdivision real property taxes
upon the dwelling for which application for tax credit is
made, which tax credit shall equal 50% of the assessed
value of the dwelling or, in Baltimore County, five
thousand dollars ($5,000), and in the other subdivisions,
four thousand dollars ($4,000.00), whichever is the
lesser amount, multiplied by the applicable subdivision
tax rate. Application for tax credit is as provided in §
49C of this article.

(c—1) In Howard County, in addition to the mandatory
tax credit provisions in subsection (c) of this section,
any homeowner who has not attained the age of 65 years
and who receives benefits as a result of a finding of
permanent and total disability under the Social Security
Act, under the Railroad Retirement Act, or by the Civil
Service Commission, and whose gross income does not
exceed $5000 for the calendar year immediately preceding
the fiscal year of application, shall be allowed a single
tax credit from the county's real property taxes on the
dwelling for which the application for the tax credit is
made. This tax credit shall equal 50% of the assessed
value of the dwelling or $5,000, whichever is the lesser
amount, multiplied by the applicable county tax rate.
Application for a tax credit shall be as provided in §
49C of this article.

(c—2) In Wicomico and Worcester counties, in
addition to the mandatory tax credit provision in
subsection (c) of this section, any homeowner who has not
attained the age of 65 years and who receives benefits as
a result of a finding of permanent and total disability
under the Social Security Act or under the Railroad
Retirement Act, and whose gross income including social
security and railroad retirement benefits does not exceed
$5,000 for the calendar year immediately preceding the
fiscal year of application, shall be allowed a single tax