1274                                 LAWS OF MARYLAND                               Ch. 372

is the rent payment reduced by the reasonable value of
utilities and furnishings.

(8) "Renter" means every person who is 60 years
of age or older or who is disabled as defined in Section
12F-1 of this article and who WAS, during the calendar year
for which the credit is to be allowed, [actually resides in]
AN ACTUAL OCCUPANT OF a dwelling in which he then had a
leasehold interest. Leasehold interest includes any joint
tenancy, tenancy in common, tenancy by the entireties, or
through membership in a cooperative which is leasing the
premises.

(b)  For the calendar year, 1979 and each year
thereafter, there is created a program of property tax
relief for persons [residing in] WHO ARE OCCUPANTS OF a
dwelling.

(c)  A renter may receive, upon application to the
State Department of Assessments and Taxation, property tax
relief from rent paid which consists of payment of a portion
of the assumed real property tax included in the occupancy
rent paid by the renter. The payment shall not exceed $450
and shall be equal to the amount of assumed real property
tax included in occupancy rent which is in excess of a
percentage of the gross income, or combined income, of the
renter. The percentage shall not exceed 1.5 percent of the
first $4,000 of combined income, 3.5 percent of the next
$4,000 of combined income, 5.5 percent of the next $4,000 of
combined income, 7.5 percent of the next $4,000 of combined
income, and 9 percent of all combined income in excess of
$16,000. The credit may not be allowed to any renter whose
combined net worth is in excess of $200,000 as of December
31 of the calendar year.

(d)  No later than May 1 of the year following the
calendar year for which relief is sought, the renter may
apply on a standard form to be provided by the Department.

(e)  The application for tax relief shall be made under
oath or affirmation that the matters and facts stated in the
application are true to the best of the applicant's
knowledge, information, and belief. The applicant may be
required to provide copies of income tax returns, or other
evidence of income, interest, dividends, rents, money paid
or received to substantiate the application.

(f)  The Department shall certify to the Comptroller
the amount of payment determined under subsection (c) for
every application. The Comptroller shall pay the amount
representing property tax relief to the renter.

(g) The Department shall promulgate rules and
regulations to implement this section. The Department shall
provide notice of the provisions of this section to renters
who are eligible for the tax relief.