In this section, the following terms have the meanings indicated. “Dwelling” has the meaning stated in <cite data-doc="Md. Code" data-path="gtp|9-105">State Tax-Property Article § 9-105 </cite>{“Homestead tax credit”}. “Finance Director” means the Director of the City Department of Finance or that Director’s designee. “Homeowner” has the meaning stated in <cite data-doc="Md. Code" data-path="gtp|9-105">State Tax-Property Article § 9-105 </cite>{“Homestead tax credit”}. “Homestead dwelling” means a dwelling that is:located in Baltimore City; owned by and used as the principal residence of a public safety officer; and otherwise eligible for the tax credit authorized by <cite data-doc="Md. Code" data-path="gtp|9-105">State Tax-Property Article § 9-105</cite>{“Homestead tax credit”}. “Public safety officer” means a firefighter, an emergency medical technician, or a law enforcement officer who is a sworn member of and employed full time by:the Baltimore City Fire Department; the Baltimore City Police Department; the Baltimore City Sheriff’s Office; or the Baltimore City Public School System. In accordance with <cite data-doc="Md. Code" data-path="gtp|9-304">State Tax-property Article § 9-304(i)</cite>, a real property tax credit is granted against the City property tax imposed on the homestead dwelling of a public safety officer. In any taxable year, the amount of the credit granted to a homestead dwelling under this section is the lesser of:$2,500; and the amount of the property tax imposed on the dwelling. In any taxable year for which a property receives a credit granted under this section, the property may not receive any other property tax credit provided by Baltimore City except:the local portion of the credit authorized by <cite data-doc="Md. Code" data-path="gtp|9-105">State Tax-Property Article § 9-105 </cite>{“Homestead tax credit”}; and the credit authorized by <cite data-doc="Md. Code" data-path="gtp|9-221">State Tax-Property Article § 9-221 </cite>{“Offsetting income tax rates”}. A public safety officer seeking to obtain and annually maintain a credit under this section must:at least 90 days before the 1^st tax year for which the credit is sought, file with the Finance Director an application for the credit; and at least 90 days before each subsequent tax year, file with the Finance Director a verification that:the homeowner continues to serve as a public safety officer; and the property continues to be:used as the public safety officer’s principal residence; and otherwise eligible for the tax credit authorized by this section. The application and annual verification must be in the form and contain the information that the Finance Director requires. The credit granted under this section continues from tax year to tax year, subject to:compliance with the annual verification requirements of subsection (e) of this section; and termination under paragraph (2) of this subsection. If, at any time during a tax year, the homeowner ceases to serve as a public safety officer:the tax credit granted under this section for that tax year is terminated; and the homeowner is liable for all property taxes that would have been due for that tax year had the credit not been granted, payable as provided in the rules and regulations adopted under this section. The Finance Director:shall, subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, adopt rules and regulations to carry out this section, including procedures, forms, and documentation required to apply for the credit authorized by this section and to periodically verify continuing eligibility for the credit; in those rules and regulations, may define or further define any terms used in connection with the qualifications for or computation of the credit authorized by this section; may settle disputed claims arising in connection with the credit authorized by this section; must prepare an annual written report to the Mayor and City Council detailing the number of public safety officers from each agency who have utilized the tax credit in the preceding year; and may delegate to any other City agency or employee the Director’s powers, duties, or functions in connection with the administration of the credit authorized by this section. Any person who knowingly makes a false statement on or in connection with an application for a tax credit under this section or in connection with any report or statement supporting a property’s continued eligibility for a tax credit granted under this section is guilty of a misdemeanor and, on conviction, is subject to a fine of not more than $1,000 or to imprisonment for not more than 12 months or to both fine and imprisonment for each offense. Applications for this credit may not be accepted after June 30, 2028. Ord. 17-074 Ord. 18-209 Text Conformed 02/25/21 Ord. 22-124 By authority of Ordinance 20-431, Section 5, the Director of Legislative Reference, in consultation with the Law Department, has conformed this section to refer expressly to and reflect the requirements of the recently-enacted Administrative Procedure Act that, effective January 15, 2021, governs the proposal, adoption, and publication of administrative rules and regulations.