[Adopted 4-1-1974]
As used in this article, the following terms
shall have the meanings indicated:
The combined gross income of all homeowners, if more than
one, and all persons actually residing in the same dwelling, except
persons whose contributions reasonably apportionable towards the cost
of upkeep, maintenance and repair of the dwelling are in the form
of fixed rental charges.
The dwelling house of one or more homeowners and the lot
or curtilage where the same is erected, which is used as the principal
residence of such homeowner or homeowners. No dwelling shall be deemed
a principal residence which is not actually occupied or expected to
be actually occupied by such homeowner or homeowners for more than
six months of some twelve-month period, including the date of application
for credit. A homeowner or homeowners may claim credit on only one
such dwelling. The Tax Collector or other official administering this
program may qualify a homeowner otherwise eligible for the tax credit
if he does not actually reside in the dwelling the required time period
for reason of illness or need of special care. If any property which
is owned by a person who is entitled to a tax credit under this article
is sold to a purchaser, the tax credit shall be terminated as of the
date of transfer of the property between the parties. The total amount
of any tax credit shall be included in the amount of ordinary taxes
which were paid by the seller of the property and which are adjusted
at the time of settlement for the property between the seller and
the purchaser. The seller of the property shall receive credit only
for that portion of the tax credit which his period of ownership of
the property during the taxable year in which the transfer occurs
bears to the entire taxable year. The remaining portion of the tax
credit shall be paid by the buyer to the City, and said sums shall
be deposited in the general fund of the City.
The total gross income from all sources, including but not
limited to gifts, whether or not included in the definitions of "gross
income" for federal or state income tax purposes, but "gross income"
does not include the amount of old-age, survivors' or disability benefits
received under the Social Security Act, as amended, or under the Railroad
Retirement Act, as amended, or any of these as subsequently amended
in the future.
Every person who actually resides in a dwelling in which
such person has a legal interest, including any life estate, whether
sole owner, joint tenant, tenant in common or tenant by the entireties.
There shall be allowed upon the application
of any homeowner who shall have attained the age of 65 years by the
July 1 which is the first day of the taxable year for which the credit
is sought, or there may be allowed upon the application of any homeowner
who has not attained the age of 65 years and who receives benefits
as a result of a finding of permanent and total disability under the
Social Security Act or under the Railroad Retirement Act, and whose
gross income or whose combined gross income, as the case may be, shall
not be in excess of $5,000 for the calendar year immediately preceding
the fiscal year of application, a single tax credit from City real
property taxes upon the dwelling for which the application for tax
credit is made, which tax credit shall equal 50% of the assessed value
of such dwelling or $4,000, whichever is the lesser amount, multiplied
by the applicable rate of taxation in force for the City for the fiscal
year in question.
The Tax Collector shall be the administrative
unit or official that is hereby designated to administer the program
of tax credits authorized by Section 12F of the Annotated Code of
Maryland[1] and as provided for in this article. The Tax Collector
shall be responsible for the promulgation of rules and regulations
not inconsistent with the provisions of Article 81 of the Annotated
Code of Maryland[2] and for the modification, repeal or amendment from time
to time of such rules and regulations as deemed necessary for the
efficient and convenient administration of this system of tax credits,
subject to the approval of the Mayor and Council.
Every taxpayer shall be given a notice of the
possible credit provided by this article at the time said tax bill
is sent to the taxpayer. The taxpayer shall not be required to submit
the application in person. The taxpayer may do so by his or her duly
authorized agent, in writing, or his or her attorney-in-fact. The
taxpayer entitled to credits under this article may apply for said
credit at any time up to September 1 of the taxable year, but if said
person has not made application on or before that date, the credit
shall not be allowed.
The application for tax credit provided for
in this article shall be made under oath or affirmation that the matters
and facts stated in the application are true to the best of the applicants
knowledge, information and belief.
A.
It shall be unlawful for any person or persons to
make any false statement to the agents, servants or duly designated
representatives of the City of Hagerstown or Washington County in
obtaining or attempting to obtain the benefits provided for in this
article.
