Bill No.
17-14
Concerning: Property Tax Credit ­
Senior Citizens of Limited Income
Draft No.
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Revised: 1012012014
Introduced:
March 4.2014
Enacted:
October 28, 2014
Executive: _ _ _ _ _ _ _ __
Effective:
July 1. 2015
Sunset Date:
_N~o~n!::::e
_ _ _ _ __
Ch. _ _,
Laws
of Mont. Co. _ __
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 52-11 C, Property
tax
credit - senior citizens of limited income
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Heading or defined term.
Added to existing law by original bill.
Deletedfrom existing law by original bill.
Added by amendment.
Deletedfrom existing law or the bill by amendment.
Existing law unaffected
by
bill.
The County Council for Montgomery County, Maryland approves the following Act:
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BILL No. 17-14
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Sec 1. Section 52-IIC is amended as follows:
52-IIC. Property tax credit - senior citizens of limited income.
(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 52-1 lA, 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-IIA.
(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.
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Sec 2. Effective Date.
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The amendment to Section 52-11 C 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.
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BILL
No.
17-14
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Approved:
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cf(
Date
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Approved:
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Isiah Leggett, County Executive
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Date
This is a correct copy ofCouncil action.
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Linda M. Lauer, Clerk ofthe Council
Date
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