§ 9-102. Certain renters; tax relief
West's Annotated Code of MarylandTax-PropertyEffective: June 1, 2023
Effective: June 1, 2023
MD Code, Tax - Property, § 9-102
§ 9-102. Certain renters; tax relief
(d)(1)(i) The Department shall:
(e) If a dwelling is not actually occupied or expected to be occupied by the renter for 6 months or more of the calendar year, the dwelling is not a principal residence.
(f)(1)(i) Except as provided in paragraphs (2) and (3) of this subsection, on or before October 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.
(g) Notwithstanding § 13-202 of the Tax--General Article, to verify the income stated in an application, the Comptroller shall give the Department the information required.
(h)(1) The property tax relief that a renter may receive under this section is the assumed property tax on real property less a percentage of the combined income of the renter.
(i) The property tax relief under this section may not be:
(j)(1) The Department shall:
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1985, c. 54, § 3; Acts 1985, c. 331; Acts 1986, c. 171; Acts 1986, c. 716; Acts 1988, c. 110, § 1; Acts 1988, c. 264; Acts 1989, c. 8, § 4; Acts 1989, c. 9, § 4; Acts 1989, c. 294; Acts 1991, c. 21, § 3; Acts 1992, 1st Sp. Sess., c. 1, § 4; Acts 2006, c. 27, § 1, eff. June 1, 2006; Acts 2013, c. 136, § 1, eff. Oct. 1, 2013; Acts 2014, c. 492, § 1, eff. July 1, 2014; Acts 2015, c. 58, § 1, eff. June 1, 2015; Acts 2016, c. 483, § 1, eff. June 1, 2016; Acts 2019, c. 8, § 5; Acts 2020, c. 507, § 1, eff. June 1, 2020; Acts 2022, c. 329, § 1, eff. June 1, 2023.
Formerly Art. 81, §§ 12F-1, 12F-3.
Footnotes
Aug. 14, 1935, ch. 531, 49 Stat. 620, codified at 42 U.S.C.A. § 301 et seq.
Pub.L. 93-445, Title I, Oct. 16, 1974, 88 Stat. 1305, codified at 45 U.S.C.A. § 231 et seq.
MD Code, Tax - Property, § 9-102, MD TAX PROPERTY § 9-102
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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