§ 10-20 City Supplement to Homeowners’ Tax Credit Program.
Current through 2026-07-17. Source: City of Balt., Md., Ord. 26-129. Published by the Baltimore City Department of Legislative Reference.
Balt., Md., Code art. 28, § 10-20 (2026)
§ 10-20 City Supplement to Homeowners’ Tax Credit Program.LinkCopy Citation
(a)Definitions.
(1)In general.
In this section, the following terms have the meanings indicated.
(2)Combined income.
“Combined income” has the meaning stated in <cite data-doc="Md. Code" data-path="gtp|9-104">State Tax-Property Article § 9-104(a)(3)</cite>.
(3)Dwelling.
“Dwelling” has the meaning stated in <cite data-doc="Md. Code" data-path="gtp|9-104">State Tax-Property Article § 9-104(a)(6)</cite>.
(4)Homeowner.
“Homeowner” has the meaning stated in <cite data-doc="Md. Code" data-path="gtp|9-104">State Tax-Property Article § 9-104(a)(9)</cite>.
(5)State Homeowners’ Tax Credit Program.
“State Homeowners’ Tax Credit Program” means the Homeowners’ Property Tax Credit Program established by <cite data-doc="Md. Code" data-path="gtp|9-104">State Tax-Property Article § 9-104</cite>.
(6)Total real property tax.
“Total real property tax” has the meaning stated in <cite data-doc="Md. Code" data-path="gtp|9-104">State Tax-Property Article § 9-104(a)(13)</cite>.
(b)Supplement granted.
In accordance with <cite data-doc="Md. Code" data-path="gtp|9-215">State Tax-Property Article § 9-215, </cite>a City supplement to the State Homeowners’ Tax Credit Program is granted for eligible dwellings.
(c)Eligibility requirements.
A dwelling is eligible for the City supplemental tax credit if:
(1)
the dwelling is eligible for participation in the State Homeowners’ Tax Credit Program; and
(2)
as of the end of the calendar year immediately preceding the taxable year for which the supplemental credit is sought, the dwelling’s homeowner:
(i)
is at least 62 years old;
(ii)
has resided in the dwelling for at least 10 years; and
(iii)
has a combined income of less than $40,000.
(d)Amount of supplemental credit.
The City supplemental tax credit for an eligible dwelling is the total real property tax on the dwelling, less:
(1)
the property tax credit granted for the dwelling under <cite data-doc="Md. Code" data-path="gtp|9-104">State Tax-Property Article § 9-104</cite>; and
(2)
the aggregate of the following percentages of the homeowner’s combined income:
(i)
0% of the 1<sup>st</sup> $12,000 of combined income;
(ii)
3% of the next $4,000 of combined income;
(iii)
7% of the next $4,000 of combined income; and
(iv)
9% of combined income over $20,000.
History: Ord. 16-497