2022                                      LAWS OF MARYLAND                            Ch. 734

DISTRICT ISSUES A TAX BILL SEPARATE FROM THE COUNTY OR
BALTIMORE CITY TAX BILL, THE APPROPRIATE COUNTY OR
BALTIMORE CITY OFFICIAL MAY REQUIRE THE HOMEOWNER TO
SUBMIT PROOF OF PAYMENT OF THE SEPARATE TAX BILL OR
SUBMISSION OF THE MUNICIPAL OR SPECIAL TAXING DISTRICT
REAL PROPERTY TAX BILL.

(h) The county or Baltimore City official shall be
responsible for disbursing monthly the full State,
municipal, or special taxing district real property tax
collected to the appropriate State, municipal and special
district official. If the homeowner has paid a greater
amount in State, county, municipal or special taxing
district real property taxes than [his] THE property tax
liability as set forth on [his certificate of
eligibility] THE TAX BILL OR BILLS, OR AS EVIDENCED BY
THE CERTIFICATE OF TAX CREDIT, the county or Baltimore
City official shall issue a refund equal to an amount by
which the real property tax payment exceeds the property
tax liability.

(i) Each month or more frequently, if appropriate,
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] TAX BILLS ADJUSTED
TO ALLOW FOR THE CREDITS PROVIDED FOR BY THIS SECTION
(BUT NOT INCLUDING THE AMOUNTS OF ANY CREDITS ALLOWED
UNDER SECTION 12F-2 OF THIS ARTICLE) AND REDEEMED TAX
CREDIT CERTIFICATES. The Department of Assessments and
Taxation shall certify to the Comptroller within 5
working days after receipt of a report the amount of
reimbursement due each county and Baltimore City. Within
five working days the Comptroller shall make the payment
to each county and Baltimore City[.] OR AUTHORIZE THE
COUNTY OR BALTIMORE CITY OFFICIAL TO WITHHOLD FROM TAXES
LEVIED AND COLLECTED IN ACCORD WITH SECTIONS 33 AND 61 OF
THIS ARTICLE AN AMOUNT SUFFICIENT TO REIMBURSE THE COUNTY
OR BALTIMORE CITY.

12F-3.

(a) The counties, [and] Baltimore City AND ANY
INCORPORATED MUNICIPALITY may grant a tax credit from
real property taxation for county, [or] Baltimore City OR
INCORPORATED MUNICIPALITY purposes for certain
homeowners by reason of disability. If the county , [or]
Baltimore City OR INCORPORATED MUNICIPALITY adopts such
a tax credit program, the minimum tax credit shall equal
50% of the assessed value of the dwelling or $4,000,
whichever is the lesser amount, multiplied by the
applicable county, [or] Baltimore City OR INCORPORATED
MUNICIPALITY tax rate. In order to qualify for the tax
credit a homeowner [shall have not attained the age of 60
as of July 1 of the taxable year for which the credit is