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2000 LAWS OF MARYLAND
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Ch. 394
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(1994 Replacement Volume and 1999 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - Property
9-104.
(a) (6) "Dwelling" means:
(i) for a homeowner who is not a home purchaser, a house that is:
1. used as the principal residence of a homeowner and the lot
or curtilage on which the house is erected;
2. occupied by not more than 2 families; and
3. actually occupied or expected to be actually occupied by
the homeowner for more than 6 months of a 12-month period, which actual or
expected occupancy period shall include July 1 of the taxable year for which the
property tax credit under this section is sought; or
(ii) for a homeowner who is a home purchaser, a house that is:
1. used as the principal residence of a homeowner and the lot
or curtilage on which the house is erected;
2. occupied by not more than 2 families; and
3. actually occupied or expected to be actually occupied by
the home purchaser for [more than 6 consecutive months of the taxable year for
which the property tax credit under this section is sought] THE REMAINDER OF THE
TAXABLE YEAR FOR WHICH THE PROPERTY TAX CREDIT UNDER THIS SECTION IS
SOUGHT.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 2000 and shall be applicable to tax credits for all taxable years beginning after
June 30, 2001.
Approved May 11, 2000.
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CHAPTER 394
(House Bill 590)
AN ACT concerning
Homeowners' Property Tax Credit - Home Purchaser Applications
FOR the purpose of authorizing home purchasers to apply for a homeowners' property
tax credit after the execution of a contract of sale of the dwelling; requiring a
home purchaser applying for the tax credit to apply within a certain period and
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- 2148 -
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