WILLIAM DONALD SCHAEFER, Governor Ch. 689

CHAPTER 689

(House Bill 824)

AN ACT concerning

Property Tax - Payment Deferral -
Elderly or Disabled Homeowners

FOR the purpose of authorizing the governing body of a county or
Baltimore City to grant a payment deferral of county
property tax increases on certain residential property owned
by certain elderly or disabled persons; providing for
certain eligibility requirements for a property owner;
requiring a county or Baltimore City that grants a payment
deferral to specify certain provisions within certain
limitations; requiring the governing body of a county or
Baltimore City that grants a payment deferral to provide
certain information to the taxpayer; requiring the governing
body of a county or Baltimore City that grants a payment
deferral to list certain deferred taxes in its tax records;
requiring that a payment deferral be authorized by a certain
written agreement; requiring certain written agreements to
be recorded in certain land records; providing for the time
a certain payment is due; providing for a lien attachment;
prohibiting the charging of penalties during a certain
period of time; and generally relating to a payment deferral
of county property tax increases for certain residential
property owned by certain elderly or disabled persons.

BY adding to

Article - Tax - Property

Section 10-204

Annotated Code of Maryland

(1986 Volume and 1987 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - Property

10-204.

(A) NOTWITHSTANDING SUBTITLE 1 OF THIS TITLE, THE GOVERNING
BODY OF A COUNTY MAY AUTHORIZE, BY LAW, A PAYMENT DEFERRAL OF
COUNTY PROPERTY TAX FOR RESIDENTIAL REAL PROPERTY OCCUPIED AS THE
PRINCIPAL RESIDENCE OF THE OWNER.

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