Bill
No.
17-14
Concerning: Property Tax Credit -
Senior Citizens of Limited Income
Revised:
1012012014
Draft No.
_3_
Introduced:
March
4 2014
Enacted:
October
28 2014
Executive:
November
10 2014
Effective:
July 1. 2015
Sunset Date: -=No=n"'e'-----=---==--
Ch.
_M_,
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 oflimited income;
(2) lower the minimum
age
of elicibility 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
Boldface
Under1ining
[Single boldface brackets]
Double under1ininq
[[Double boldface bracketsD
* * *
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 unqffected by bill.
The County Council for Montgomery County, Maryland approves the following Act:
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BILL No. 17-14
1
2
Sec 1. Section
52-llC
is amended as follows:
52-llC.
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)
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4
5
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is at least
[[70]] 65
years old; and
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.
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9
(2)
IO
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(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
52-1
lA.
(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]]
Q5.
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 l,
([2014]] 2015
and applies to any tax year that begins on or after that
date.
25
-2-
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BiLLNo.17-14
26
Approved:
27
Craig
L.
Rice,
Date
28
29
Approved:
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r1
rl
I
1
Da
This is a correct copy ofCouncil action.
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~lh-~
Linda M. Lauer, Clerk of the Council
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