Ch. 689                                          LAWS OF MARYLAND

(B)  AN OWNER IS ELIGIBLE FOR A PAYMENT DEFERRAL UNDER
SUBSECTION (A) OF THIS SECTION IF THE OWNER OR AT LEAST 1 OF THE
OWNERS:

(1)  HAS RESIDED IN THE DWELLING FOR A PERIOD OF AT
LEAST 5 CONSECUTIVE YEARS; AND

(2)  (I) IS AT LEAST 65 YEARS OF AGE;

(II)  HAS BEEN FOUND PERMANENTLY AND TOTALLY
DISABLED AND HAS QUALIFIED FOR BENEFITS UNDER:

1.  THE SOCIAL SECURITY ACT;

2.  THE RAILROAD RETIREMENT ACT;

3.  ANY FEDERAL ACT FOR MEMBERS OF THE
UNITED STATES ARMED FORCES; OR

4.  ANY FEDERAL RETIREMENT SYSTEM; OR

(III)  HAS BEEN FOUND PERMANENTLY AND TOTALLY
DISABLED BY A COUNTY HEALTH OFFICER OR THE BALTIMORE CITY
COMMISSIONER OF HEALTH; AND

(3)  MEETS THE INCOME ELIGIBILITY REQUIREMENTS
DETERMINED UNDER SUBSECTION (C) OF THIS SECTION.

(C)  THE GOVERNING BODY OF A COUNTY THAT AUTHORIZES A
PAYMENT DEFERRAL UNDER SUBSECTION (A) OF THIS SECTION SHALL
SPECIFY:

(1)  THE AMOUNT OF THE TAX THAT MAY BE DEFERRED, NOT
EXCEEDING THE INCREASE IN THE COUNTY PROPERTY TAX FROM THE DATE
THE TAXPAYER ELECTS TO DEFER THE PAYMENT OF THE TAX;

(2)  RESTRICTIONS ON THE AMOUNT OF THE REAL PROPERTY
ELIGIBLE FOR A PAYMENT DEFERRAL UNDER SUBSECTION (A) OF THIS
SECTION, EXCEPT THAT THE AMOUNT OF ELIGIBLE PROPERTY MAY NOT BE
LESS THAN THE DWELLING AND CURTILAGE, AS DETERMINED BY THE
SUPERVISOR;

(3)  THE DURATION OF THE PAYMENT DEFERRAL UNDER
SUBSECTION (A) OF THIS SECTION;

(4)  THE RATE OF INTEREST TO BE PAID ON THE COUNTY
PROPERTY TAX PAYMENT FROM THE DUE DATE WITHOUT A DEFERRAL UNTIL
THE DATE THAT THE COUNTY PROPERTY TAX IS PAID; AND

(5)  THAT ANY MORTGAGEE OR BENEFICIARY UNDER A DEED OF
TRUST BE ENTITLED TO RECEIVE NOTICE OF THE DEFERRAL AND OF THE
AMOUNT OF TAX TO BE DEFERRED; AND

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