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§ 9-245. Elderly individuals with limited income

West's Annotated Code of MarylandTax-PropertyEffective: June 1, 2018

West's Annotated Code of Maryland
Tax-Property
Title 9. Property Tax Credits and Property Tax Relief
Subtitle 2. Statewide Optional
Effective: June 1, 2018
MD Code, Tax - Property, § 9-245
§ 9-245. Elderly individuals with limited income
Currentness
In general
(a) Except as provided in § 9-305 of this title, 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 real property that is owned by and used as the principal residence of an individual who is at least 65 years old and of limited income.
Amount, duration, eligibility, regulations for tax credit
(b) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
(1) the amount and duration of the property 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 this section.

Credits

Added by Acts 2006, c. 455, § 1, eff. June 1, 2006. Amended by Acts 2009, c. 416, § 1, eff. June 1, 2009; Acts 2018, c. 709, § 1, eff. June 1, 2018.
MD Code, Tax - Property, § 9-245, MD TAX PROPERTY § 9-245
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