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ROBERT L. EHRLICH, JR., Governor Ch. 27
(III) HAVE PAID. OFF ANY LIENS OR MORTGAGES AGAINST THE
DWELLING. .
(4) THE LIMITATION UNDER SUBSECTION (I)(1) OF THIS SECTION DOES
NOT APPLY TO A CREDIT GRANTED UNDER THIS SUBSECTION.
(h) If a surviving spouse of a homeowner has not remarried and meets the
qualifications except for age or disability, the property tax credit under this section is
available to the unmarried surviving spouse.
(i) (1) A property tax credit under this section may not be granted to a
homeowner whose combined net worth exceeds $200,000 as of December 31 of the
calendar year that precedes the year in which the homeowner applies for the property
tax credit OR WHOSE COMBINED GROSS INCOME EXCEEDS $60,000 IN THAT SAME
CALENDAR YEAR.
(2) If a property tax credit under this section is less than $1 in any
taxable year, the credit may not be granted.
(3) A homeowner may claim a property tax credit under this section for
only 1 dwelling.
(4) Except as provided in subsection (a) of this section, if a property tax
credit is issued under this section, the credit or a voucher for a credit may be used
only in the taxable year in which it was issued or the next succeeding taxable year.
However, a homeowner whose dwelling is sold for taxes may receive the credit until
the final decree under § 14-844 of this article is entered.
(j) A homeowner may qualify for a property tax credit under this section if the
homeowner does not actually reside in the dwelling for the required time period
because of illness or need of special care even if the homeowner:
(1) rents the dwelling for less than 1 year; or
(2) rents the dwelling for more than 1 year to a member of the
homeowner's immediate family.
(k) (1) Except as provided in subsections (k-1) and (s) of this section, on or
before September 1 of the taxable year in which the property tax credit under this
section is sought, a homeowner may apply to the Department for a property tax credit
under this section. The application shall be made on the form that the Department
provides.
(2) (i) For good cause, the Department may accept an application after
September 1 but on or before October 31 of the taxable year.
(ii) The Department shall notify the homeowner in writing of its
acceptance or rejection of a late application.
(3) The homeowner shall state under oath that the facts in the
application are true.
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