§ 9-215. Baltimore City or other county local supplement to the Homeowners Property Tax Credit ...
West's Annotated Code of MarylandTax-PropertyEffective: June 1, 2023
Effective: June 1, 2023
MD Code, Tax - Property, § 9-215
§ 9-215. Baltimore City or other county local supplement to the Homeowners Property Tax Credit Program under section 9-104
(a) The Mayor and City Council of Baltimore City or the governing body of a county may grant, by law, a local supplement to the Homeowners Property Tax Credit Program provided under § 9-104 of this title.
(b) The county or Baltimore City may not obtain reimbursement under § 9-104(s) of this title for the amount of the local supplement authorized under this section.
(c) The county shall notify the Department of the enactment of the local supplement and any change in the local supplement in accordance with any guidelines specified by the Department.
(d)(1) The Department is responsible for the administrative duties that relate to the application and determination of eligibility for a property tax credit under this section.
(e)(1) Except as provided in paragraph (2) of this subsection, the local supplement authorized in accordance with subsection (a) of this section shall be subject to the provisions of the State Homeowners Property Tax Credit Program provided under § 9-104 of this title.
Credits
Added by Acts 1990, c. 12 § 2; Acts 2000, c. 61, § 6, eff. April 25, 2000. Amended by Acts 2005, c. 588, § 1, eff. June 1, 2005; Acts 2016, c. 8, § 5; Acts 2023, c. 530, § 1, eff. June 1, 2023.
MD Code, Tax - Property, § 9-215, MD TAX PROPERTY § 9-215
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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