Skip to main content
Find a Lawyer

Maryland Code, Tax-Property § 9-101

Current as of January 01, 2025 | Updated by Findlaw Staff

(a)(1) In this section the following words have the meanings indicated.

(2) “Homeowner” means an individual who:

(i) received a property tax credit under a repealed law;

(ii) continues to have a legal interest in the dwelling for which a property tax credit under a repealed law was granted; and

(iii) in any given year would qualify for a property tax credit under a repealed law.

(3) “Repealed law” means a repealed law that:

(i) in the taxable year 1974-1975 granted a tax credit to elderly or disabled individuals; or

(ii) in the taxable year 1975-1976 granted a property tax credit to disabled individuals.

(b) It is the intent of the General Assembly that all homeowners who received a property tax credit under a repealed law shall continue to receive benefits identical to the benefits under the repealed law in order not to cause a financial loss to any homeowner who would receive lesser benefits under § 9-104 of this subtitle.

(c)(1) A homeowner is eligible for the full benefits identical to the benefits of the repealed law in any taxable year that the homeowner meets the requirements of the repealed law.

(2) If in any succeeding taxable year a homeowner fails to qualify under the repealed law, the homeowner shall be granted a property tax credit under the repealed law in the next taxable year that the homeowner qualifies.

(d) The property tax credit of a homeowner shall be calculated under:

(1) a repealed law; and

(2) § 9-104 of this subtitle.

(e) A homeowner shall receive a property tax credit under this section equal to the greater of the 2 amounts calculated under subsection (d) of this section.

(f) If a surviving spouse of a homeowner has not remarried and meets the qualifications of the repealed law except for age or disability, the property tax credit under this section is available to the unmarried surviving spouse.

(g) Each county or municipal corporation is responsible for the cost of any property tax credit granted under this section to a homeowner that exceeds the cost the State is required to pay under § 9-104 of this subtitle.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Maryland Code, Tax-Property § 9-101 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-property/md-code-tax-property-sect-9-101/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard