Bill No.                17-14                        

Concerning: Property Tax Credit – Senior Citizens of Limited Income                               

Revised:    10/20/2014       Draft No. 3  

Introduced:      March 4, 2014                

Enacted:         October 28, 2014           

Executive:       November 10, 2014        

Effective:        July 1, 2015                   

Sunset Date:  None                             

Ch.   34    , Laws of Mont. Co.    2014    


County Council

For Montgomery County, Maryland


By: Councilmembers Riemer, Andrews, Floreen, Branson, Navarro, Berliner and Council President Rice


AN ACT to:

(1)      increase the amount of the property tax credit for senior citizens of limited income;

(2)      lower the minimum age of eligibility  for the credit; and

(3)      generally amend the County law regarding property tax credits.



By amending

            Montgomery County Code

            Chapter 52, Taxation

            Section 52-11C, Property tax credit – senior citizens of limited income



Boldface                                             Heading or defined term.

Underlining                                          Added to existing law by original bill.

[Single boldface brackets]                  Deleted from existing law by original bill.

Double underlining                              Added by amendment.

[[Double boldface brackets]]              Deleted from existing law or the bill by amendment.

*   *   *                                                  Existing law unaffected by bill.









The County Council for Montgomery County, Maryland approves the following Act:

(a)     The Director of Finance must allow a tax credit each year against the general County tax and all special service area taxes imposed on any real property that is owned by, and is the principal residence of, an individual who:

(1)     is at least [[70]] 65 years old; and

(2)     qualifies to receive either the state Homeowners’ Property Tax Credit or the County supplement to the Homeowners’ Property Tax Credit under Section 52-11A, or both.

(b)     For each taxable year, the credit under this Section equals [25%] 50% of the total state and County credit awarded for that tax year under state law and Section 52-11A.

(c)      The Director must apply this credit automatically each year to the property tax due from any eligible taxpayer.  A taxpayer need not file an application, other than the application filed to receive the Homeowners’ Property Tax Credit, to receive this credit.  To qualify for this tax credit, the taxpayer must show in that application that at least one individual who owns and resides in the applicable residence is at least [[70]] 65 years old.

*        *        *

          Sec 2.  Effective Date.

          The amendment to Section 52-11C in Section 1 of this Act takes effect on July 1, [[2014]] 2015 and applies to any tax year that begins on or after that date.