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HARRY HUGHES, Governor
825
AN ACT concerning
Homeowners' Property Tax Credits
FOR the purpose of extending to certain homeowners,
regardless of age or disability, the provisions of the
program of property tax relief commonly known as
"circuit breaker"; altering certain definitions;
altering certain references to these definitions;
altering the amount of property tax credits allowed to
certain persons; modifying the responsibility for
administration of the program; and generally relating
to a program of property tax credits for certain
homeowners.
BY repealing and reenacting, with amendments,
Article 81 - Revenue and Taxes
Section 12F-1
Annotated Code of Maryland
(1975 Replacement Volume and 1978 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:
Article 81 - Revenue and Taxes
12F-1.
(a) (1) In this section the following words have the
meanings indicated.
(2) "Combined income" means the combined gross
income of all persons actually residing in the dwelling,
except those who are dependents according to the Internal
Revenue Code or those paying reasonable fixed charges.
(3) "County or Baltimore City official" means
the appropriate official responsible for collection of
county or Baltimore City real property taxes.
(4) "Department" means the State Department of
Assessments and Taxation.
(5) "Dwelling" means the dwelling house of one
or more homeowners and the lot or curtilage where it is
erected, which is used as the principal residence of that
homeowner or homeowners. A dwelling may not be deemed a
principal residence which is not actually occupied or
expected to be actually occupied by the homeowner or
homeowners for more than 6 months of some 12-month period,
including July 1 of the taxable year for which the tax
credit is sought. A homeowner, otherwise eligible, may
qualify for the credit if he does not actually reside in the
dwelling for the required time period because of illness or
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