Subtitle 12 – Alley and Footway Assessment Credits

A property owner who receives a statement of assessments from the Director of Transportation for the grading, paving, or repairing of an alley or footway shall be eligible for a credit on the amount assessed if the property owner received a homeowner’s property tax credit in the fiscal year immediately previous to the year in which the assessment statement is received.

The credit provided by this subtitle shall be equivalent to the same percentage that the homeowner’s property tax credit provided for in Tide 9, Sub<cite data-doc="Md. Code" data-path="gtp">title 1 of the Tax-Property Article of the Maryland Code</cite> bears to the total real property tax bill.