(A) This real property tax deferral shall be known as the "elderly or disabled homeowners' tax deferral" and is authorized by, and subject to, the provisions set forth in the Md. Code Ann., Tax Property Article, § 10-204.
(B) A homeowner is eligible for a deferral of county real property taxes on residential real property occupied as a principal residence if the homeowner or at least 1 of the residing homeowners:
(1) Has resided in the dwelling for a period of at least 5 consecutive years immediately preceding the date upon which application for this elderly or disabled homeowners' tax deferral is made; and
(2) (a) Is at least 65 years of age; or
(b) Has been found permanently and totally disabled and has qualified for benefits under:
1. The Social Security Act;
2. The Railroad Retirement Act;
3. Any federal act for members of the United States Armed Forces; or
4. Any federal retirement system; or
(c) Has been found permanently and totally disabled by the Frederick County Health Officer; and
(3) Meets the income eligibility requirements specified in subsection (D) of this section.
(C) While a qualifying homeowner is in a long term care facility, the individual shall continue to be considered as having his or her principal residence in the qualifying dwelling for purposes of this elderly or disabled homeowners' tax deferral program so long as the individual continues to own the dwelling and for so long as the dwelling remains vacant or is the principal residence of the qualifying homeowner's spouse who does not otherwise qualify for this tax deferral program:
(D) The combined gross income, as defined in Md. Code Ann., Tax Property Article, § 9-104, of the homeowners of the residence in question may not exceed $55,000 per year.
(E) The amount of real property eligible for a payment deferral shall be the dwelling, garage and curtilage, as determined by the supervisor of assessments for Frederick County.
(F) The amount of tax that may be deferred shall be the amount of increase in the Frederick County property tax from the date the homeowner elects to defer the payment of this tax. This tax deferral shall only apply to the county real property tax imposed pursuant to Md. Code Ann., Tax Property Article, § 6-202 and shall not defer any special taxing district tax including tax for fire and rescue services.
(G) The total amount of county property tax deferred plus interest calculated at the rate of 3% per annum shall be due and payable upon the latter to occur of:
(1) The date the homeowner ceases to be eligible for this tax deferral under subsection (B) of this section;
(2) In the case of the death of a qualifying homeowner whose surviving spouse does not otherwise qualify for this tax deferral program but thereafter remains unmarried and continues to own and occupy the dwelling as his or her principal residence, 10 years after the death of the qualifying homeowner; or
(3) When a surviving spouse of a qualifying homeowner, who becomes qualified and thereafter applies for this tax deferral program during the 10-year interim period set forth in subsection (G)(2) above, ceases to be eligible for this tax deferral program under subsection (B) above.
(H) Notice regarding a tax deferral authorized under this section, including the amount of tax to be deferred, shall:
(1) Be given to any mortgagee or beneficiary under a deed of trust on the property; and
(2) Included in the annual property tax bill for the property, which notice shall include the cumulative amount of the deferral and all related interest.
(I) The election to defer taxes must be made before September 15 of a tax year in order to receive deferral of the taxes. Qualifying homeowners may apply for this tax deferral with the Frederick County Treasurer's Office.
(J) All county real property and other taxes not deferred are due and payable and subject to the same interest rates as otherwise apply to these county taxes.
(K) A lien shall attach to the property in the amount of all deferred taxes and interest and shall remain attached until the deferred taxes and interest are paid. Deferred taxes that are delinquent may be collected in any manner as provided under the TaxProperty Article of the Annotated Code of Maryland (including through tax sale), by civil action, or as otherwise provided by law or equity.
(L) A tax deferral for an eligible homeowner must further be specifically authorized by and reflected in a written agreement containing the terms and conditions of the deferral including notice of the lien. The county shall record the agreement in the land records of Frederick County.
(Ord. 05-04-365, 3-29-2005; Ord. 14-23-678, 11-13-2014)