§ 52-86. Credit to offset certain income tax revenues.

(a) The Director of Finance must allow a credit against County real property taxes due in each tax year for each property that is an owner-occupied dwelling of a homeowner as defined in Md. Tax-Property Code § 9-105(a), as amended.

(b) The Director must not grant the credit if the Director finds that the property is not an owner-occupied property of a homeowner

(c) The County Council must set the amount or rate of the credit under this Section annually by resolution, adopted no later than the date the Council sets the property tax rates. A public hearing must be held, with at least 15 days’ notice, before the Council adopts a resolution under this Section. The amount or rate of the credit must, in the Council’s judgment, offset some or all of the income tax revenue resulting from a County income tax rate higher than 2.6%. The Council must set the amount of the credit at zero for any tax year in which the rate of the County income tax does not exceed 2.6%.

(d) The Director must take all actions necessary to apply the credit to each eligible taxpayer. A taxpayer need not file an application to receive the credit. If a taxpayer after filing an application with the Director has been erroneously denied the credit, the taxpayer may appeal that denial to the Maryland Tax Court within 30 days after receiving a notice of denial from the Director. (1998 L.M.C., ch. 7, § 1; , § 1; , § 2; , §1.)