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Ch. 616 2005 LAWS OF MARYLAND
CHAPTER 616
(Senate Bill 199)
AN ACT concerning
Homestead Property Tax Credit - Supplemental Credit for Repaired or
Reconstructed Dwelling
FOR the purpose of requiring the State and providing a State property tax exemption
for certain real property under certain circumstances if the governing body of a
county has granted a certain property tax credit; requiring the governing body of
each county and of each municipal corporation to grant a certain supplemental
property tax credit credits under certain circumstances for dwellings that are
damaged or destroyed due to a natural disaster; altering the calculation of the
Homestead Property Tax Credit under certain circumstances; requiring
homeowners claiming a credit under this Act to apply to the State Department
of Assessments and Taxation for approval of the credit; requiring the
Department to include the credit on the homeowner's property tax bill providing
for the amount of certain property tax credits; limiting the period of time for
which certain property tax credits may be granted; requiring certain counties or
municipal corporations to establish certain procedures or requirements for the
application, review, and approval of certain property tax credits; requiring
certain counties and municipal corporations to notify the State Department of
Assessments and Taxation of certain tax credits that have been granted;
providing that certain property tax credits may not be claimed for certain
dwellings; providing for the application of this Act; and generally relating to the
Homestead Property Tax Credit Program property tax relief for certain
dwellings that are damaged or destroyed due to a natural disaster.
BY repealing and reenacting, with amendments,
Article—Tax—Property
Section 9-105
Annotated Code of Maryland
(2001 Replacement Volume and 2004 Supplement)
BY adding to
Article - Tax - Property
Section 7-306, 9-109, and 9-109.1
Annotated Code of Maryland
(2001 Replacement Volume and 2004 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
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