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2006 LAWS OF MARYLAND
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Ch. 444
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BY repealing
Article - Tax - Property
Section 9-215.1(f)
Annotated Code of Maryland
(2001 Replacement Volume and 2005 Supplement)
BY adding to
Article - Tax - Property
Section 9-215.1(f)
Annotated Code of Maryland
(2001 Replacement Volume and 2005 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - Property
9-215.1.
(e) [(1) The local supplement authorized in accordance with subsection (a) of
this section shall be equal to a percentage not to exceed 50% of the State homeowners
property tax credit provided under § 9-104 of this title.
(2)] The amount of the local supplement authorized in accordance with
subsection (a) of this section shall not exceed the net property tax liability due after
providing for any State property tax credit authorized under § 9-104 of this title and
any local supplement to the homeowners property tax credit authorized under §
9-215 of this subtitle.
[(f) The governing body of a municipal corporation may provide, by law, for
limitations on eligibility for a local supplement granted under this section in addition
to the requirements for eligibility under § 9-104 of this title.]
(F) (1) EXCEPT AS PROVIDED IN PARAGRAPH (2) OF THIS SUBSECTION, THE
LOCAL SUPPLEMENT AUTHORIZED IN ACCORDANCE WITH SUBSECTION (A) OF THIS
SECTION SHALL BE SUBJECT TO THE PROVISIONS OF THE STATE HOMEOWNERS
PROPERTY TAX CREDIT PROGRAM PROVIDED UNDER § 9-104 OF THIS TITLE.
(2) THE GOVERNING BODY OF A MUNICIPAL CORPORATION:
(I) MAY ALTER, BY LAW, THE FOLLOWING PROVISIONS FOR
PURPOSES OF A LOCAL SUPPLEMENT GRANTED UNDER THIS SECTION:
1. THE LIMITATION ON THE ASSESSED VALUE OF A
DWELLING TAKEN INTO ACCOUNT IN DETERMINING TOTAL REAL PROPERTY TAX
UNDER § 9-104(A)(13) OF THIS TITLE;
2. THE PERCENTAGES AND COMBINED INCOME LEVELS
SPECIFIED UNDER § 9-104(G) OF THIS TITLE; AND
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