Pursuant to Md. Code Ann., Tax Property Article § 9-312, the following rules and regulations are adopted governing county property tax credits under such § 9-312.
(A) Any person, organization or entity eligible for a tax credit under § 9-312 shall file with the County an application for a tax credit for each taxable year. Such application may be made at any time up to October 1 of any given taxable year; provided, that if no application is received on or before that date, any credit hereunder shall not be allowed. Any application shall be made under oath or affirmation.
(B) Application shall be made on forms prepared by the County. These rules and regulations shall not govern any tax credit for property in any historical district, but tax credits for any property within an historical district shall be governed by the regulations adopted by the County on April 7, 1975.
(C) These rules and regulations shall be administered by the County Executive.
(D) Notice of each credit that the taxpayer is entitled to under Tax Property Article § 9-312 shall be given to the taxpayer at the time the tax bill is sent.
(E) Except as otherwise provided in this section, the credit allowed, if the applicant is eligible, shall be the total assessed value of the property multiplied by the County ordinary tax rate.
(F) In the event a qualified applicant pays more County taxes than due for a tax year in which the applicant is qualified for a tax credit under Md. Code Ann., Tax Property § 9-312, the County Treasurer is hereby authorized to refund any County taxes collected in excess of the amount due as determined by the County.
(G) In the event an applicant is determined by the County to be eligible under the law and these regulations for a tax credit and the taxes for the taxable year have not been paid, the County Treasurer is hereby directed to give a credit on the County taxes due in an amount calculated as provided in paragraph (E), and the administrative assistant is authorized and directed to issue a tax credit certificate on a form to be devised by him which shall be accepted by the County Treasurer as evidence of any credit due under this section, and the County Treasurer shall collect only any amount due for taxes after deducting the amount of the tax credit.
(1959 Code, § 33-16) (Ord. 14-23-678, 11-13-2014; Bill No. 22-21, 10-25-2022)