§ 9-101. Homeowners eligible under repealed statute
West's Annotated Code of MarylandTax-Property
MD Code, Tax - Property, § 9-101
§ 9-101. Homeowners eligible under repealed statute
(b) It is the intent of the General Assembly that all homeowners who received a property tax credit under a repealed law shall continue to receive benefits identical to the benefits under the repealed law in order not to cause a financial loss to any homeowner who would receive lesser benefits under § 9-104 of this subtitle.
(c)(1) A homeowner is eligible for the full benefits identical to the benefits of the repealed law in any taxable year that the homeowner meets the requirements of the repealed law.
(d) The property tax credit of a homeowner shall be calculated under:
(e) A homeowner shall receive a property tax credit under this section equal to the greater of the 2 amounts calculated under subsection (d) of this section.
(f) If a surviving spouse of a homeowner has not remarried and meets the qualifications of the repealed law except for age or disability, the property tax credit under this section is available to the unmarried surviving spouse.
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 171.
Formerly Art. 81, §§ 12F-2, 12F-6.
MD Code, Tax - Property, § 9-101, MD TAX PROPERTY § 9-101
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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