Ch. 294

LAWS OF MARYLAND

application for good cause; clarifying the basis for
calculating credits issued during a certain period; and
generally relating to the filing, of applications for the
property tax credit for elderly or disabled renters.

BY repealing and reenacting, with amendments,

Article - Tax - Property
Section 9-102(f)
Annotated Code of Maryland
(1986 Volume and 1988 Supplement)

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

Article - Tax - Property

9-102.                                                                                                               

(f) (1) On or before [July 1] SEPTEMBER 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) FOR GOOD CAUSE, THE DEPARTMENT MAY ACCEPT AN
APPLICATION FROM A RENTER AFTER SEPTEMBER 1 BUT ON OR BEFORE
OCTOBER 31 OF THE TAXABLE YEAR FOLLOWING THE CALENDAR YEAR FOR
WHICH PROPERTY TAX RELIEF UNDER THIS SECTION IS SOUGHT.

[(2)] (3) The renter shall state under oath that the
statements in the application are true.

[(3)] (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.

SECTION 2. AND BE IT FURTHER ENACTED, That property tax
credits for renters issued under § 9-102 of the Tax - Property
Article during calendar year 1989 shall be calculated based on
the schedule of benefits that was in effect as of June 1, 1989.

SECTION 2. 3. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1989 June 1, 1989.

Approved May 19, 1989.

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