Ch. 154

LAWS OF MARYLAND

(k)(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)  (i) For good cause, the Department may accept an
application after September 1 but on or before October 31 of the
taxable year.

(ii) For good cause the Department may accept
an application from a homeowner after September 1 but on or
before April 15 of the taxable year if the homeowner:

1.   is at least 70 years old; and

2.   received a credit under this section
for the previous taxable year.

(iii) 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
facts in the application are true.

(4)  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.

(q) (1) An eligible homeowner who has a continuing care

contract for an independent living unit at a continuing care

facility for the aged shall receive payment for the amount of the

property tax credit under this section from the Comptroller upon

certification by the Department. A credit granted to the
homeowner under this subsection may not be assigned to the
continuing care facility.

(2)  (I) NOTWITHSTANDING THE PROVISIONS OF SUBSECTION
(G) OF THIS SECTION, IF A HOMEOWNER UNDER THIS SUBSECTION IS A
DISABLED VETERAN, THE HOMEOWNER MAY RECEIVE A CREDIT FOR THE
TOTAL REAL PROPERTY TAX ATTRIBUTABLE TO THE INDEPENDENT LIVING
UNIT, UP TO THE MAXIMUM CREDIT AUTHORIZED UNDER THIS SECTION.

(II) A DISABLED VETERAN MAY APPLY FOR THE
CREDIT UNDER THIS SUBSECTION BY PROVIDING THE DEPARTMENT WITH THE
INFORMATION REQUIRED UNDER §§ 7-208(D) AND 9-104(K) OF THIS
ARTICLE.

(3) THE SURVIVING SPOUSE OF A DISABLED VETERAN MAY,
UPON APPLICATION, CONTINUE TO RECEIVE THE CREDIT PROVIDED UNDER
THIS SUBSECTION UNTIL THE SURVIVING SPOUSE REMARRIES.

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