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Ch. 446
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2002 LAWS OF MARYLAND
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(4) Within 5 working days:
(i) the Comptroller shall make the reimbursement to each county;
or
(ii) the appropriate county collector may withhold an amount of
State taxes sufficient to reimburse the county.
(r) (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
subsection (k) of this section and § 7-208(d) 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.
(S) (1) UNDER THE CONDITIONS SET FORTH IN THIS SUBSECTION, THE
DEPARTMENT MAY ACCEPT AN APPLICATION FROM A HOMEOWNER WITHIN 3 YEARS
AFTER APRIL 15 OF THE TAXABLE YEAR FOR WHICH A CREDIT IS SOUGHT, IF THE
HOMEOWNER:
(I) IS AT LEAST 70 YEARS OLD AS OF THE TAXABLE YEAR FOR
WHICH A CREDIT IS SOUGHT; AND
(II) WAS ELIGIBLE FOR THE CREDIT UNDER THIS SECTION FOR THE
TAXABLE YEAR FOR WHICH THE CREDIT IS SOUGHT.
(2) A HOMEOWNER MAY APPLY TO THE DEPARTMENT FOR A PROPERTY
TAX CREDIT UNDER THIS SECTION BY FILING AN APPLICATION ON THE FORM THAT
THE DEPARTMENT PROVIDES.
(3) THE HOMEOWNER SHALL STATE UNDER OATH THAT THE FACTS IN
THE APPLICATION ARE TRUE.
(4) TO SUBSTANTIATE THE APPLICATION, THE DEPARTMENT MAY
REQUIRE THE HOMEOWNER TO PROVIDE A COPY OF AN INCOME TAX RETURN, OR
OTHER EVIDENCE DETAILING GROSS INCOME OR NET WORTH.
(5) ON CERTIFICATION BY THE DEPARTMENT, THE COMPTROLLER
SHALL PAY TO THE HOMEOWNER THE PROPERTY TAX CREDIT DUE UNDER THIS
SECTION.
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- 3670 -
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