320                                                LAWS OF MARYLAND                                      Ch. 8

(H) SURVIVING SPOUSES.

IF A SURVIVING SPOUSE OF A HOMEOWNER HAS NOT REMARRIED    AND

MEETS THE QUALIFICATIONS EXCEPT FOR AGE OR DISABILITY,   THE

PROPERTY TAX CREDIT UNDER THIS SECTION IS AVAILABLE TO    THE
UNMARRIED SURVIVING SPOUSE.

(I) RESTRICTIONS.

(1)  A PROPERTY TAX CREDIT UNDER THIS SECTION MAY NOT
EXCEED $1,200 FOR ANY TAXABLE YEAR.

(2)  A PROPERTY TAX CREDIT UNDER THIS SECTION MAY NOT
BE GRANTED TO A HOMEOWNER WHOSE COMBINED NET WORTH EXCEEDS
$200,000 AS OF DECEMBER 31 OF THE CALENDAR YEAR THAT PRECEDES THE
YEAR IN WHICH THE HOMEOWNER APPLIES FOR THE PROPERTY TAX CREDIT.

(3)  IF A PROPERTY TAX CREDIT UNDER THIS SECTION IS
LESS THAN $1 IN ANY TAXABLE YEAR, THE CREDIT MAY NOT BE GRANTED.

(4)  A HOMEOWNER MAY CLAIM A PROPERTY TAX CREDIT UNDER
THIS SECTION FOR ONLY 1 DWELLING.

(5)  IF A PROPERTY TAX CREDIT IS ISSUED UNDER THIS
SECTION, THE CREDIT OR A VOUCHER FOR A CREDIT MAY BE USED ONLY IN
THE TAXABLE YEAR IN WHICH IT WAS ISSUED OR THE NEXT SUCCEEDING
TAXABLE YEAR.

(J) PRINCIPAL RESIDENCE.

A HOMEOWNER MAY QUALIFY FOR A PROPERTY TAX CREDIT UNDER THIS
SECTION IF THE HOMEOWNER DOES NOT ACTUALLY RESIDE IN THE DWELLING
FOR THE REQUIRED TIME PERIOD BECAUSE OF ILLNESS OR NEED OF
SPECIAL CARE EVEN IF THE HOMEOWNER:

(1)  RENTS THE DWELLING FOR LESS THAN 1 YEAR; OR

(2)  RENTS THE DWELLING FOR MORE THAN 1 YEAR TO A
MEMBER OF THE HOMEOWNER'S IMMEDIATE FAMILY.

(K) APPLICATIONS.

(1)  ON OR BEFORE SEPTEMBER 1 OF THE TAXABLE YEAR IN
WHICH THE PROPERTY TAX CREDIT UNDER THIS SECTION IS SOUGHT, A
HOMEOWNER MAY APPLY TO THE DEPARTMENT FOR A PROPERTY TAX CREDIT
UNDER THIS SECTION. THE APPLICATION SHALL BE MADE ON THE FORM
THAT THE DEPARTMENT PROVIDES.

(2)  FOR GOOD CAUSE, THE DEPARTMENT MAY ACCEPT AN
APPLICATION AFTER SEPTEMBER 1 BUT ON OR BEFORE OCTOBER 31 OF THE
TAXABLE YEAR. THE DEPARTMENT SHALL NOTIFY THE HOMEOWNER IN
WRITING OF ITS ACCEPTANCE OR REJECTION OF A LATE APPLICATION.

(3)  THE HOMEOWNER SHALL STATE UNDER OATH THAT THE