1170                                           LAWS OF MARYLAND                                     Ch. 54

(f) (1) On or before July 1 of the year following the
calendar year for which property tax relief under this section is
sought, a renter may apply to the Department for the property tax
relief. The application shall be made on the form that the
Department provides.

(2)  The renter shall verify that the statements in
the application are true.

(3)  To substantiate the application, the applicant
may be required to provide a copy of an income tax return, or
other evidence detailing gross income or net worth.

(g)  Notwithstanding Article 81, § 300 of the Code, to
verify the income stated in an application, the Comptroller shall
give the Department the information required.

(h) (1) The property tax relief that a renter may receive
under this section is the assumed real property tax, less a
percentage of the combined income of the renter.

(2) the percentage is:

(i) .75% of the 1st $4,000 of combined income;

(ii) 3.5% of the 2nd $4,000 of combined income;

(iii) 5.5% of the 3rd $4,000 of combined
income;

(iv) 7.5% of the 4th $4,000 of combined income;
and

(v) 9% of the combined income over $16,000.

(i) The property tax relief under this section may not be:

(1)  more than $450;

(2)  granted to any renter whose combined net worth
exceeds $200,000 as of December 31 of the calendar year for which
the property tax relief is sought;

(3)  GRANTED TO ANY RENTER WHOSE DWELLING IS EXEMPT
FROM PROPERTY TAX; AND

(4)  GRANTED IF THE CREDIT UNDER THIS SECTION IS LESS
THAN $1 IN ANY YEAR.

(j) (1) The Department shall certify to the Comptroller the
property tax relief under this section due each renter.

(2) The Comptroller shall pay the amount to the
renter.