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§ 9-248. Family assistance dwelling

West's Annotated Code of MarylandTax-PropertyEffective: June 1, 2008

West's Annotated Code of Maryland
Tax-Property
Title 9. Property Tax Credits and Property Tax Relief
Subtitle 2. Statewide Optional
Effective: June 1, 2008
MD Code, Tax - Property, § 9-248
§ 9-248. Family assistance dwelling
Currentness
“Family assistance dwelling” defined
(a) In this section, “family assistance dwelling” means a house, and the lot or curtilage on which the house is erected, if the house:
(1) is not a vacation home;
(2) is not the residence of the homeowner but treated as used by the homeowner for personal purposes within the meaning of § 280A(d) of the Internal Revenue Code; and
(3) is the only residence of an individual who:
(i) is the brother, sister, half-brother, half-sister, spouse, parent, step-parent, grandparent, child, step-child, adopted child, or grandchild of the homeowner;
(ii) makes rental payments to the homeowner that are less than 90% of a fair rental price paid for a similar dwelling in the same area; and
(iii) is entitled to low income assistance benefits under a federal or State program.
In general
(b) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on a family assistance dwelling.
Amount, duration, eligibility, regulations for tax credit
(c) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may provide, by law, for:
(1) the amount and duration of the tax credit under this section;
(2) additional eligibility criteria for the tax credit under this section;
(3) regulations and procedures for the application and uniform processing of requests for the tax credit; and
(4) any other provision necessary to carry out the credit under this section.

Credits

Added by Acts 2008, c. 210, § 1, eff. June 1, 2008.
MD Code, Tax - Property, § 9-248, MD TAX PROPERTY § 9-248
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.
End of Document