HARRY HUGHES, Governor

1703

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1981.

Approved May 12, 1981.

CHAPTER 344

(House Bill 83)

AN ACT concerning

Homeowners' Property Tax Credits - Eligibility

FOR the purpose of providing that certain otherwise eligible
applicants for a property tax credit will not lose
eligibility by renting the dwelling to family members.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes
Section 12F-l(a)(5)
Annotated Code of Maryland

(1975 Replacement Volume and 1980 Supplement)
(1980 Replacement Volume)

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be repealed, amended, or enacted to read as follows: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) (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
need of special care, even if the homeowner requires
institutionalization in a private or public nursing home or
medical care facility, and EVEN if the homeowner rents the
dwelling for a period not to exceed 1 year[, unless the
dwelling is rented by a member or members of the homeowner's
immediate family or the dwelling is unoccupied for a period
not to exceed 1 year]. HOWEVER,, EXCEPT THAT THE DWELLING
MAY BE RENTED TO A MEMBER OR MEMBERS OF THE HOMEOWNER'S
IMMEDIATE FAMILY FOR A PERIOD EXCEEDING 1 YEAR. [However,