<?xml version='1.0' encoding='utf-8'?>
<chapter num="03" heading="Homestead Property Tax Credit Program" title_num="18" subtitle_num="07">
  <regulation prefix="Regulation" num=".01" heading="Definitions.">
    <paragraph num="A.">
      <text>In this chapter, the following terms have the meanings indicated.</text>
    </paragraph>
    <paragraph num="B.">
      <text>Terms Defined.</text>
      <paragraph num="(1)">
        <text>“Actually occupied” means that the homeowner physically resides in the dwelling for the required time period.</text>
      </paragraph>
      <paragraph num="(2)">
        <text>“Expected to be actually occupied” means the homeowner intends to reside in the dwelling for the required time period except for an unforeseen absence due to illness or need of hospitalization or special care.</text>
      </paragraph>
      <paragraph num="(3)">
        <text>“Principal residence” is the one dwelling where the homeowner regularly resides and is the location designated by the owner for the legal purposes of voting, obtaining a driver's license, and filing income tax returns.</text>
      </paragraph>
    </paragraph>
  </regulation>
  <regulation prefix="Regulation" num=".02" heading="Verification of Owner Occupancy.">
    <text>The Department may request documentation to verify that a dwelling is the principal residence of a homeowner. This documentation may include, but is not limited to, requiring an individual to execute a sworn affidavit regarding residency for purposes of voting, driver's license address, and income tax filing. Failure to provide the requested information within 30 days from the date of a request shall result in a dwelling being designated as non-owner-occupied for purposes of the Homestead Property Tax Credit.</text>
  </regulation>
  <regulation prefix="Regulation" num=".03" heading="Cooperative Corporations.">
    <paragraph num="A.">
      <text>Pursuant to Tax-Property Article, §9-105, Annotated Code of Maryland, dwellings occupied through membership in a cooperative corporation are eligible for the Homestead Property Tax Credit.</text>
    </paragraph>
    <paragraph num="B.">
      <text>The following information shall be provided for the Department to administer the credit:</text>
      <paragraph num="(1)">
        <text>For a dwelling's initial eligibility for the credit:</text>
        <paragraph num="(a)">
          <text>The name of any individuals holding membership in the cooperative corresponding to the dwelling; and</text>
        </paragraph>
        <paragraph num="(b)">
          <text>Documentation under Tax-Property Article, §2-218, Annotated Code of Maryland, verifying that the dwelling is the principal residence of the individuals holding that membership; and</text>
        </paragraph>
      </paragraph>
      <paragraph num="(2)">
        <text>For a dwelling whose occupants change due to a change of membership in the cooperative:</text>
        <paragraph num="(a)">
          <text>The name of any individuals acquiring membership in the cooperative corresponding to the dwelling;</text>
        </paragraph>
        <paragraph num="(b)">
          <text>The date the membership was acquired;</text>
        </paragraph>
        <paragraph num="(c)">
          <text>Whether consideration was given for the membership; and</text>
        </paragraph>
        <paragraph num="(d)">
          <text>Documentation under Tax-Property Article, §2-218, Annotated Code of Maryland, verifying that the dwelling is the principal residence of the individuals holding that membership.</text>
        </paragraph>
      </paragraph>
    </paragraph>
    <paragraph num="C.">
      <text>The information required by §B of this regulation shall be provided:</text>
      <paragraph num="(1)">
        <text>To the Department's local assessment offices;</text>
      </paragraph>
      <paragraph num="(2)">
        <text>Under the signed oath of the individuals holding membership in the cooperative corresponding to the dwelling; and</text>
      </paragraph>
      <paragraph num="(3)">
        <text>On a form furnished by the Department.</text>
      </paragraph>
    </paragraph>
    <paragraph num="D.">
      <text>The information required by §B(2) of this regulation shall be provided within 60 days of the date that a change of membership in the cooperative occurs.</text>
    </paragraph>
    <paragraph num="E.">
      <text>Failure or refusal to provide the information required by §B of this regulation will result in a dwelling being designated as not a principal residence for purposes of the credit.</text>
    </paragraph>
  </regulation>
  <annotations>
    <annotation type="Authority">Tax-Property Article, §§2-201, 2-202, 2-218, and 9-105, Annotated Code of Maryland</annotation>
    <annotation type="History" subtype="Administrative History">Effective date: November 8, 1993 (20:22 Md. R. 1709)</annotation>
    <annotation type="History" subtype="Administrative History">Regulation .03 adopted effective June 30, 2008 (35:13 Md. R. 1181)</annotation>
  </annotations>
</chapter>