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LAWS OF MARYLAND

Ch. 8

THE DWELLING IS NOT A PRINCIPAL RESIDENCE.

(F)  APPLICATIONS.

(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 STATE UNDER OATH 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)  INCOME VERIFICATION.

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) AMOUNT.

(1)  THE PROPERTY TAX RELIEF THAT A RENTER MAY RECEIVE
UNDER THIS SECTION IS THE ASSUMED PROPERTY TAX ON REAL PROPERTY
LESS A PERCENTAGE OF THE COMBINED INCOME OF THE RENTER.

(2)  THE PERCENTAGE IS:

(I)  0.75% 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;

AND

(IV) 7.5% OF THE 4TH $4,000 OF COMBINED INCOME;

(V) 9% OF THE COMBINED INCOME OVER $16,000.
(I) RESTRICTIONS.
THE PROPERTY TAX RELIEF UNDER THIS SECTION MAY NOT BE:

(1)  MORE THAN $450; OR

(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.

(J) PAYMENT TO RENTERS.