|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Ch. 565
|
|
2007 Laws of Maryland
|
|
|
|
|
|
|
|
|
|
|
|
|
|
FOR the purpose of requiring homeowners to file certain applications to the State
Department of Assessments and Taxation to qualify for the homestead property
tax credit; providing that the homestead property tax credit may not be granted
unless an application is filed as required within certain time periods under
certain circumstances; providing that the Department shall provide the option
for an application to be submitted on the Department's website; requiring the
Comptroller to cooperate with the Department in adopting a certain procedure,
provide certain information to the Department, and assist the Department in a
postaudit of each application; requiring the counties to reimburse the
Department for the administration of the homestead property tax credit
application process; providing for a certain reporting requirement to certain
committees of the General Assembly; and generally relating to the homestead
property tax credit.
BY repealing and reenacting, with amendments,
Article - Tax - Property
Section 9-105(d)(1)
Annotated Code of Maryland
(2001 Replacement Volume and 2006 Supplement)
BY adding to
Article - Tax - Property
Section 9-105(d)(6) and (l), (l), and (m)
Annotated Code of Maryland
(2001 Replacement Volume and 2006 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - Property
9-105.
(d) (1) [The] SUBJECT TO THE PROVISIONS OF PARAGRAPH (6) OF
THIS SUBSECTION, THE Department shall authorize and the State, a county, or a
municipal corporation shall grant a property tax credit under this section for a taxable
year unless during the previous taxable year:
(i) the dwelling was transferred for consideration to new
ownership;
(ii) the value of the dwelling was increased due to a change in
the zoning classification of the dwelling initiated or requested by the homeowner or
anyone having an interest in the property;
|
|
|
|
|
|
|
|
|
|
- 3670 -
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
 |
