MARVIN MANDEL, Governor                                2021

BALTIMORE CITY AND CREDITED TO THE STATE, LESS ANY
DEDUCTIONS FOR THE COSTS INCURRED BY ANY COUNTY,
BALTIMORE CITY OR MUNICIPALITY UNDER THE PROVISIONS OF
SECTION 12F-2 OF THIS ARTICLE.

(d) The homeowner may apply for the tax credit no
later than September 1 of the taxable year in which the
tax credit is sought on a standard form to be provided by
the State Department of Assessments and Taxation[, except
that for the 1975-1976 taxable year only, application may
be made by such later date as may be specified by the
Department]. If the application has not been made on or
before the [dates] DATE specified, the tax credit shall
not be allowed.

(f) (1) The homeowner shall submit the
application to the supervisor of assessments in the
county or Baltimore City in which he resides. Upon
determination of eligibility, the Department shall [issue
or mail to the homeowner a certificate which sets forth
the amount of the homeowner's maximum real property tax
liability. For the 1975—1976 fiscal year only the
Department of Assessments and Taxation may enter into
agreements with the appropriate county or Baltimore City
official for assistance in the distribution, receipt,
processing and other administrative duties relating to
the application and determination of eligibility and
shall reimburse the counties and Baltimore City for the
reasonable cost of any assistance provided.] HAVE
PREPARED WHENEVER POSSIBLE BY THE APPROPRIATE COUNTY OR
BALTIMORE CITY OFFICIAL A TAX BILL THAT REFLECTS THE
FINAL TAX LIABILITY AFTER ALLOWING THE CREDIT PROVIDED
FOR IN THIS SECTION. WHENEVER A HOMEOWNER IS FOUND
ELIGIBLE FOR THE TAX CREDIT AND RECEIVES A TAX BILL THAT
DOES NOT REFLECT THE FINAL TAX LIABILITY OF THE TAXPAYER
AFTER ALLOWING FOR THE TAX CREDIT PROVIDED FOR IN THIS
SECTION, THE DEPARTMENT SHALL HAVE THE APPROPRIATE COUNTY
OR BALTIMORE CITY OFFICIAL PREPARE A REVISED TAX BILL OR
TAX CREDIT CERTIFICATE WHICH SETS FORTH THE AMOUNT OF THE
TAX CREDIT TO BE ALLOWED THE HOMEOWNER. THE HOMEOWNER
MAY PRESENT THE REVISED BILL OR THE CERTIFICATE TO THE
APPROPRIATE COUNTY OR BALTIMORE CITY OFFICIAL, WITH THE
TAX BILL, OR TAX BILLS, IF REQUIRED, AND MAY MAKE A
SINGLE PAYMENT FOR THE FINAL TAX LIABILITY.

(2)    WHERE AN APPLICANT IS FOUND TO BE NOT
ELIGIBLE FOR THE TAX CREDIT, THE DEPARTMENT SHALL NOTIFY
THE APPLICANT OR SHALL HAVE THE APPROPRIATE COUNTY OR

BALTIMORE CITY OFFICIAL NOTIFY THE APPLICANT, IN

WRITING, OF THE DETERMINATION.

(3)    WHERE A HOMEOWNER IS FOUND NOT TO
QUALIFY FOR ANY AMOUNT OF TAX CREDIT, THE APPROPRIATE

COUNTY OR BALTIMORE CITY OFFICIAL OR__THE__DEPARTMENT;

SHALL NOTIFY THE HOMEOWNER, IN WRITING, OF THE
DETERMINATION.

(4)    WHERE A MUNICIPALITY OR SPECIAL TAXING