§ 9-215.1. Municipal corporation local supplement to the Homeowners Property Tax Credit Program...
West's Annotated Code of MarylandTax-PropertyEffective: June 1, 2023
Effective: June 1, 2023
MD Code, Tax - Property, § 9-215.1
§ 9-215.1. Municipal corporation local supplement to the Homeowners Property Tax Credit Program under section 9-104
(a) The governing body of a municipal corporation may grant, by law, a local supplement to the Homeowners Property Tax Credit Program provided under § 9-104 of this title.
(b) The municipal corporation may not obtain reimbursement under § 9-104(s) of this title for the amount of the local supplement authorized under this section.
(c) The municipal corporation 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) The municipal corporation is responsible for the administrative duties that relate to the application, determination of eligibility, and payment of a property tax credit under this section.
(e) The amount of the local supplement authorized in accordance with subsection (a) of this section shall not exceed the net property tax liability due after providing for any State property tax credit authorized under § 9-104 of this title and any local supplement to the homeowners property tax credit authorized under § 9-215 of this subtitle.
(f)(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 1991, c. 129, § 1, eff. July 1, 1991. Amended by Acts 2000, c. 61, § 6, eff. April 25, 2000; Acts 2006, c. 444, § 1, eff. June 1, 2006; Acts 2016, c. 8, § 5; Acts 2023, c. 530, § 1, eff. June 1, 2023.
MD Code, Tax - Property, § 9-215.1, MD TAX PROPERTY § 9-215.1
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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