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Session Laws, 2005
Volume 752, Page 3481   View pdf image
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ROBERT L. EHRLICH, JR., Governor                             Ch. 616 Article - Tax - Property 7-306. (A) SUBJECT TO SUBSECTION (B) OF THIS SECTION, REAL PROPERTY IS NOT
SUBJECT TO STATE PROPERTY TAX IF: (1)      THE HOMEOWNER IS OTHERWISE ELIGIBLE FOR THE CREDIT
ALLOWED UNDER § 9-105 OF THIS ARTICLE; (2)      (I) THE DWELLING IS: 1. DAMAGED OR DESTROYED DUE TO A NATURAL DISASTER;
AND
2. SUBSEQUENTLY REPAIRED OR RECONSTRUCTED; (II) THE DWELLING IS REVALUED AFTER THE DWELLING IS
REPAIRED OR RECONSTRUCTED; AND (III) AS A RESULT OF THE REVALUATION, THE ASSESSMENT OF THE
DWELLING EXCEEDS THE LAST ASSESSMENT OF THE DWELLING; AND (3) THE HOMEOWNER CLAIMING THE EXEMPTION HAD A LEGAL
INTEREST IN THE DWELLING AT THE TIME THE DWELLING WAS DAMAGED OR
DESTROYED AS DESCRIBED UNDER ITEM (2) OF THIS SUBSECTION. (B) THE PROPERTY TAX EXEMPTION UNDER THIS SECTION ONLY APPLIES FOR
A TAXABLE YEAR IN WHICH A PROPERTY TAX CREDIT FOR THE PROPERTY
DESCRIBED IN SUBSECTION (A) OF THIS SECTION IS GRANTED BY THE GOVERNING
BODY OF A COUNTY OR MUNICIPAL CORPORATION UNDER § 9-109 OR § 9-109.1 OF
THIS TITLE ARTICLE AND APPLIES ONLY TO THE EXTENT THAT THE CREDIT IS
GRANTED. 9-105. (a) (1) In this section the following words have the meanings indicated. (2) (i) "Dwelling" means: 1. a house that is: A. used as the principal residence of the homeowner; and B. actually occupied or expected to be actually occupied by
the homeowner for more than 6 months of a 12-month period beginning with the date
of finality for the taxable year for which the property tax credit under this section is
sought; and 2. the lot or curtilage on which the house is erected. (ii) "Dwelling" includes: 1. a condominium unit that is occupied by an individual who
has a legal interest in the condominium; - 3481 -


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Session Laws, 2005
Volume 752, Page 3481   View pdf image
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