3182
VETOES
For these reasons, I have decided to veto House Bill
865.
Sincerely,
Blair Lee III
Acting Governor
Letter from State law Department on House Bill 865
April 19, 1978
The Honorable Blair Lee, III
Acting Governor of Maryland
State House
Annapolis, Maryland 21401
Re: House Bill 1168, Senate Bill 731, House Bill 861, House
Bill 1178, Senate Bill 738, House Bill 89, House Bill
865
Dear Governor Lee:
House Bill 1168 and Senate Bill 731, both enacted by
the 1978 session of the General Assembly, are identical
bills which amend Section 12F-1 of Article 81 of the
Maryland Annotated Code. These bills, generally known as
the "circuit breaker extension bills," repeal and reenact
Section 12F—1 for the purpose of extending circuit breaker
tax relief to homeowners who are not 60 years of age or
older and who are not permanently disabled, but who, on the
basis of income, are provided with a partial tax credit on
their real property taxes.
While the new Section 12F-1 has many similarities to
the present section, many adjustments were made in the
definitional sections in response to various problems which
became apparent during the administration of the circuit
breaker program which took effect on July 1, 1974. This
bill does establish a new procedure for the provision of a
tax credit to the "partial credit homeowner," that is, those
homeowners not yet 60 or disabled. These homeowners make
application for their tax credit directly to the Department
of Assessments and Taxation, and if the credit is allowed,
receive from the Department a voucher which may be presented
to the county or Baltimore City in partial payment of the
property tax, or if the property tax is paid, for a tax
refund. The portions of the bill providing a tax credit to
the partial credit homeowner are repealed automatically on
July 1, 1981, without further action by the General
Assembly.
|
|