AGENDA ITEM #5A
July 28,2015
Action
MEMORANDUM
July 24, 2015
TO:
FROM:
SUBJECT:
County Council
rl
J1
Josh Hamlin, Legislative
Attome~
Action:
Bill 21-15, Finance - Renters' Property Tax Relief Supplement
Government Operations and Fiscal Policy Committee recommendation (3-0):
enact Bill
21-15.
Bill 21-15, Finance - Renters' Property Tax Relief Supplement, sponsored by Lead
Sponsor Councilmember EIrich and Co-sponsors Councilmembers Navarro and Riemer, was
introduced on May 5,2015. A public hearing
was
held on June 9 and a Government Operations
and Fiscal Policy Committee worksession was held on July 16.
Bill 21-15 would require the Director of Finance to pay a Renters' Property Tax Relief
Supplement to certain residents who qualify for a payment from the State under the State "Renters'
Tax Credit Program" (see ©9-13). The State payment to renters is modeled after the Homeowners'
Tax Credit (commonly referred to as the "Circuit Breaker"), and is based on the premise that a
portion of rent paid by renters is attributable to property tax paid by the owner of the property.
The purpose of the State payment is to return some of that money to renters in the same way it is
returned to homeowners through the Circuit Breaker payment.
Bill 21-15 would create a supplemental payment similar in character to the County
supplement to the Circuit Breaker payment under Section 52-11A of the County Code. Eligibility
for the County supplement would be tied to eligibility for the State payment. The County
supplement under the Bill would be 50% ofthe State payment, which is capped at $750.
Public Hearing and Correspondence
A public hearing on the Bill was held on June 9, 2015, and there was one speaker. Ilana
Branda of the Montgomery Housing Partnership (MHP) testified in support of the Bill (© 14-15),
saying that the Bill would put more money in the hands of its most vulnerable residents. She
indicated that the County payment would result in almost 500 households having an additional
$130, enough to cover a family's portion of reduced price meals at a Montgomery County
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elementary school. The Community Action Board (CAB) also indicated its support for Bill 21­
15, in a letter dated July 1 (1.016-18), saying that a renters' tax credit payment could "provide a
small amount of assistance to residents who are struggling to make ends meet."
Issues/Committee Recommendation
How does the State program work?
Maryland's "Renters' Tax Credit Program" established in
§
9-102 of the Tax-Property
Article of the Maryland Code is similar to the State's Homeowners' Tax Credit Program, and is
based on the premise that renters indirectly pay property taxes as part oftheir rent. Because ofthis
indirect payment, renters should be entitled to some relief, as are homeowners. The program
provides payment in lieu ofa property tax credit (since the renters do not directly pay property tax)
for an eligible renter who meets certain requirements. As a threshold requirement, an eligible
renter must be either: (1) at least 60 years old; (2) permanently and totally disabled; or (3) under
the age of 60 with a gross income below the poverty threshold, at least one dependent under the
age of 18 living in the household, and not receive federal or state housing subsidies or reside in
public housing.
An eligible renter may be entitled to a payment representing a portion of the "assumed real
property tax" paid by the renter; "assumed real property tax" is essentially 15% of the rent paid by
the renter in the calendar year. The amount ofthe payment is based upon the relationship between
rent and income, and can be up to $750. The payment amount is reduced by increasing percentages
of an applicant's income as the income level rises. Renters have until September 1 of the year in
which the payment is sought to apply.
There are four express limitations on the payment made under the program. The payment
may not be:
• more than $750;
• granted to any renter whose combined net worth exceeds $200,000 as of December 31 of
the calendar year for which the property tax relief is sought;
• granted to any renter whose dwelling is exempt from property tax; or
• granted if the credit under this section is less
than
$1 in any year.
The application for the State program (1.019-22) includes examples, and an illustration of how the
State payment would be calculated for a hypothetical renter is at 1.023.
How much would a County supplement cost?
In
the Fiscal and Economic Impact Statement, the Department of Finance estimates an
annual fiscal impact of approximately $78,000, with $63,700 being direct payments to eligible
renters and $14,300 in administrative costs. The administrative costs would be $10,300 in costs
for preparation, printing, and mailing of checks, and $4,000 in overtime costs to administer the
2
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program within current staffing levels. There is no expected change in revenues. The Department
indicated that it is seeking to have the State Department of Assessments and Taxation (SDAT)
administer the County supplement, much like the State Comptroller administers the Working
Families Income Supplement on the County's behalf. IfSDAT administers the County program,
most of the $14,300 in administrative costs could be saved.
Using data from SDAT, the Department estimates that 515 renters would benefit from the
payment, with the average County payment being $124. In 2014, the State law was amended to
require the SDAT to establish a marketing campaign to promote the program, with a focus on high
poverty areas throughout the State. As this marketing campaign progresses,
it
is possible that the
number of beneficiaries of the County payment will increase.
Committee recommendation:
Enact Bil121-15.
This packet contains:
Bill 21-15
Legislative Request Report
Fiscal and Economic Impact Statement
State Program Information
Montgomery Housing Partnership testimony
Community Action Board letter
State program application
Illustration of payment calculation
Circle #
1
3
4
9
14
16
19
23
F:\LAW\BILLS\1521 Renters Tax ReliefSupplement\Action Memo.Docx
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Bill No.
~-=
__
-=2...:..1-...:...15::..---=----:"--:
Concerning: Finance
Renters'
Property Tax Relief Supplement
Revised:
1/1212015
Draft No. _1_
May 5, 2015
Introduced:
Expires:
November 5, 2016
Enacted: _ _ _ _ _ _ _ __
Executive: _ _ _ _ _ _ _ __
Effective: _ _ _ _ _ _ _ __
Sunset Date:
....!N~o::!..n~e
_ _ _ _ __
Ch. _ _, Laws of Mont. Co. _ __
COUNTY COUNCIL
FOR MONTGOMERY COUNTY, MARYLAND
Lead Sponsor: Councilmember EIrich
Co-sponsors: Councilmembers Navarro and Riemer
AN
ACT
to:
(1)
(2)
require the Director of Finance to pay a Renters' Property Tax Relief Supplement
to certain residents who qualify for a certain payment under State law; and
generally amend the law governing the Renters' Property Tax Relief Supplement.
By adding
Montgomery County Code
Chapter 20, Finance
Article XV, Renters' Property Tax Relief Supplement
Section 20-82
Boldface
Underlining
[Single boldface brackets]
Double underlining
[[Double boldface brackets]]
* * *
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. 21-15
1
2
Sec. 1.
Article XV (Section 20-82) is added to Chapter 20 as follows:
ARTICLE XV. Renters' Property Tax Relief Supplement.
20-82.
Renters' Property Tax Relief Supplement.
The Director of Finance must
llliY
~
3
4
tru
Renters' Property Tax Relief
5
6
7
Supplement to each resident who qualifies to receive
~
payment under
the State property
tax
relief program for renters established under
Section 9-102 of the Tax-Property Article of the Maryland Code.
8
(Q}
For each taxable year, the Supplement to each eligible resident under
this Section equals 50% ofthe State payment to the resident.
9
10
11
12
{£}
The Director may require each eligible resident to submit an
application for the Supplement, and may take any other action
necessary to administer the Supplement.
13
@
The County Executive may issue regulations under method
administer this Supplement.
ill
to
14
15
Approved:
16
George Leventhal, President, County Council
Date
17
18
Approved:
Isiah Leggett, County Executive
Date
19
This is a correct copy ofCouncil action.
20
Linda M. Lauer, Clerk of the Council
Date
o
F:\LAW\BILLS\1 521 Renters Tax Relief Supplement\BilIl.Doc
.
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LEGISLATIVE REQUEST REPORT
Bill 21-15
Finance
-
Renters' Property Tax ReliefSupplement
DESCRIPTION:
Bill 21-15
would require the Director of Finance to pay a Renters'
Property Tax Relief Supplement to certain residents who qualify for a
payment from the State under the State "Renters' Tax Credit
Program." The County supplement would be 50% of the State
payment, which is capped at $750.
PROBLEM:
Renters indirectly pay the property tax on their residences through
their rent payments. There is a State program, similar to the State
Homeowners' Property Tax Credit, which returns some of this money
to renters. Unlike homeowners, there is no County supplement.
Treat renters more equitably by supplementing the State payment
approximating the amount of property tax they pay indirectly through
rent, similar to what is done with the County supplement to the State
Homeowners' Property Tax Credit
Department of Finance
To be requested.
To be requested.
To be requested.
To be researched.
Josh Hamlin,
240-777-7892 .
To
be
researched.
GOALS AND
OBJECTIVES:
COORDINATION:
FISCAL IMPACT:
ECONOMIC
IMPACT:
EVALUATION:
EXPERIENCE
ELSEWHERE:
SOURCE OF
INFORMATION:
APPLICATION
WITHIN
MUNICIPALITIES:
PENALTIES:
nla
F:\LAw\BILLS\I521 Renters Tax Relief Supplement\LEGISLATIVE REQUEST REPORT.Docx
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ROCk'"\'IIJ..E, Il.:fARYIAND
MEMORANDUM
June
5, 2015
TO:
George Leventhal,
President, County
Council
FROM:
SUBJECT:
Jennifer
A.
Hughes. Director, Office of
Joseph
F. Beach, Director,
DepartmentofFi~~
. .
Man~ernentan~.~~t
\
FEIS for Bil121-15, Finance·-
Renters'
Property
Tax Relief Supplement
Please
find aUached the fiscal and economic impact
~1atements
for
the
above-
referenced
legislafion.
.
JAH:fz
cc:
Bonnie Kirkland,
Assistant Cbief
Administrative Officer
Lisa
Austin,
Offices of the
County
Executive
Joy
Nunni, Special
Assistant
to
the
County
Executive
Patrick Lacefield, Director. Public Information
Office
Joseph F. Beach, Director, Department of Finance
Alex
Espinosa,
Office
of
Management and
Budget
Jed Millard,
Office
of
Management and
Budget
Felicia
Zhang.
Office of
Management and
Budget
Naeem
Mia, Office
of Management
and Budget
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Fiscal Impact Statement
.
Bill 21-15, Finance - Renters' Property Tax Relief Supplement
1. Legislative Summary.
Bm
21-15 would require the Director of Finance (Director) to pay a Renters' Property
Tax Relief Supplement to certain residents who qualifY for a payment from the State
under the State "Renters' Tax Credit Program." The State payment to renters is modeled
after the Homeo\vners' Tax Credit (commonly referred to as the "Circuit Breaker"), and is
based on the premise that a portion of rent paid by renters is attributable to property tax
paid by the owner ofthe property, The purpose of the State payment is to return some of
that money to renters in the same way it is returned to homeowners through the Circuit
Breaker payment. Eligibility for the County supplement would be tied to eligibility for
the State payment. The County supplement under the Bill would
be
50% of the State
payment. which is capped at $750.
2. An estimate of changes in County revenues and expenditures regardle..,s of whether
the revenues or expenditures are assumed in the recommended or approved budget.
Includes source of information, assumptions,and methodologies used.
The Maryland State Department of Assessments and Taxation (SDA
1)
provided data
011
the
program starting in FY07. with the exception ofFYlO and FY13. The Department of
Finance interpolated data for the number ofapplicants, number of renters receiving a
credit, and
the
total program cost for those missing years. Based on actual and estimated
data from FY10-14, Finance estimates an average of 704 applicants ¥lith 515 renters
receiving the credit and an average total program cost of $127,400. This results in an
average individual credit of $248 for the State program, annually.
Based on the values above, Finance estimates that BiI121-15 will provide an additional
$63,700 in supplemental tax credits to renters with an average individual credit of$124.
Added to the State credit, an eligible renter would receive an average total credit of $372.
annually.
At $20 per check, an administrative cost of $1 0,300 would be incurred by Finance for
preparation, printing, and mailing of checks to individual recipient'),
SDAT is able
to
provide the Director
with
a full list of recipients of the State credit, and
Finance can administer the program within current staffing levels, but would require
approximately $4,000 in overtime to successfully manage the program.
Overall. the total annual fiscal impact is approximately $78,000, vvith $63,700 in direct
payments
to
eligible renters and $14,300 for administration.
There would be
110
change in revenues as a result of Bill 21-15..
3. Revenue and expenditure estimates covering at least the next 6 fiscal years.
At this time
it
is difficult to accurately project the cost of the program over the next six
fiscal years as there are many variables that couId affect the cost of the program from
year to year. Please see #10 below.
4. An aduarial anaJysis through the entire amortization period for each bill that would
affect retiree pension or group insurance costs.
®
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Not applicable. •.
S. An
estimate of expenditures related to County's information technology (IT)
systems, includiDgEnterprise Resource Planning
(ERP)
systems.
Not applicable..
6. Later actions titat may affect future revenue and expenditures if the bill authorizes
future spending.
Expenditures
could
be affected if future
legislation
is
passed that increa,ses
(or
decreases)
the
amount of the County's match to the State credit, or
if
the Stale's cap is
increased
(or
decreased).
7. An estimate
Of
the staff time needed to implement the bilL
Please
see paragi'aph four in #2 above.
8.
AnexpJanation of how the addition of new staff responsibilities would affect other
duties.
Please see
paragraph
four
in #2 above.
9.
An
estimate of costs when
an
additional appropriation
is
needed.
Not
applicable.
10. A description of any variable that could affect revenue and cost estimates.
There
are
several variables
that, ifchanged,
could
affect
expenditures
related
to
Bil121­
15. 1bese in.clude, but are not limited
to,
the following: mnnber of eligible Montgomery
County
residents,
amount of
State
credit, amount
of State
cap,
amount of County match,
and ability ofSDAT
to
share recipient
data
\\1th Finance.
11.
Ranges
of
revenue or expenditures that are uncertain
or
difficult to project.
Not applicable.
12.
If
a bill
is
likely
to have no fIScal impact, why that is thc case.
The fiscal impact
of
Bill 21-15
is
explained
in
#2
above.
13.
Othcr fiscal impacts or comments.
Not
applicable.
14.
The fonowing contributed to and concurred with this ana]ysis:
David
Platt,
Rob
Hagedoorn,
Michael
Coveyou:
Department
of Finance
Jedediah Millard: Office
of
Management and Budget
Date
015/(5
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Economic
lmpad
Statement
Bill 21-15, Finanee .,..,Renters'Pro.perty Tax ReliefSuppiement
Background:
This legislation would require
the
Director of Finance to pay a Renters' Property Tax
Relief Supplement to certain residents who qualify for
a
certain payment
under
State law.
The County supplement of
Bm
21-15 would
be
fifty percent (50010) of the State payment
which is capped at $750.
Renters eligible for the credit
must
be
60 years ofage or olqer or tenters
with
100 percent
disability. The State's Renters' Tax Credit Program (RTCP) is administered by the
Maryland State Department of Assessments and Taxation (SDAT) and is similar
to
the
State's Home,owners' Tax Credit Program. SDAT requires applicants
to
complete a form
to determine
the
applicant's income. Secondly, SDAT provides a
tax
credit table
to
determine if the applicant
is
eligible for the credit. The criteria for determining eligibility
are
total
annual gross income and monthly rent. For example, if a renter's total gross
income is
$30,000
and monthly rent is more than
$1,044,
the renter should apply for the
credit The amount ofcredit received by the eligible renter is based upon a comparison
of the assumed real property tax
in
the yearly rent minus a percent of the household
.
.
income as f01l0",,'"5:
L
0%
of the first $4,000 of income
2. 2.5% ofthe next $4,000 of income
3. 5.5% ofthe next
$4,000
of income
4. 7.5% ofllie next
$4,000
ofincome
5.
9.0%
in excess of$16,OOO
The amount of the credit is the relationship of rent to income. Under current policy,
SDAT assumes that fifteen percent (15%) of the rent goes toward the payment of
property taxes ..
1. The sources
of
information,
assumptions,
and
methodologies used.
Sources of information and data are from the Maryland State Departm.ent of
Assessments and Taxation. According to data provided by SDAT, there
were
690
applications for the renters'
tax
credit program in
FY2014
and
722
percent or 498
received a credit in Montgomery County. The average credit
to
Montgomery County
renters wa" $257 for a total program cost of
$
127,724. The total progrdlll amount
in
FY2014
was the second lowest in five years
with
the amount of
$117,049
in
FY20l0
the lowest. However, because ofthe smallest number of renters receiving the credit
during the past five years, the average credit was the largest at
$257.
SDAT provided
data
on the program starting
in.
FY2007, but they provided no data
for FY2010 and FY2013. Finance interpolated data for the number ofapplicants, the
number of renters receiving a credit, and the total program cost for those missing
years. Based on actual data and estimated data from FY201 0 through FY20
14,
Finance estimated the average number ofapplicants (704). the number of renters
Page 1 of2
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ECODomk Impact Statement
Bill
U ..15,
Finance - Renters' Property Tax
Relief
Supplement
receiving the credit (515 or 73.2%), and the average total program cost of$t27,400
resulting in an average
credit
ofS248
for the
State's program. Based on
those
values,
Flllapce estimates that
Bill
21·15
will provide an
additional
$63,700 in
renters'
tax
credit for an average
credit of$124 to the
eligible
renter.
Combining
both
State and
COtUlty
programs, the avet'dgC
credit
to
an eligible renter in Montgomery County
would
be $371.
2. A
description
of
any variable
that
eould atTect the
economie
impact estimates.
Finance
derived
the
estimate of
additional income to the
tenter based on
the
average
of the variables
during
the pa..<rt
five
years
undet
the
State's
RCTP. If the
number of
applicants
and the percent
ofthose
applicants receiving
the credit exceed the
.five.year
historical average,
the
totaiamotUlt ofthe
program under Bill 21 ..
15
would
increase.
Without
specific
data,
it
is
uncertain how
much
of
an increase
would
occur. Based
on
the five.year
average,
the average program cost would
be
nearly
$64,000
per
year.
3.
The
DiOts
positive or negative effect, if
any on
employment, spending,
saving,
investment, incomes, and property values
in
the
County.
Bill 21-15 would
have
a positive economic effect on renter's disposable income
by
providing a 50 percent supplement to
the
State's RCTP. The amount ofiliat increase
in total disposable income depends on the number of eligible renters who receive the
credit, the renter's income,
and
the
rent paid.
4.
If
a Bill
is
likely to have no economic impact,
why
is
that the case?
Bill 21-15 \\till have an economic
impact
on eligible
renters
in Montgomery County.
5.
The
following
contributed to or concurred with this analysis:
David Platt
and
Rob
Hagedoom,
Finance.
/L-
Page 2
of2
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Renter's Tax Credit
Page 1 of5
MENU
Phone Directory
State Agencies
Find services, agencies and more
Renters' Tax Credits
The Renters' Tax Credit Program provides property tax credits for renters who meet certain
requirements. The plan was modeled after and designed to be similar in principle to the Homeowners'
Tax Credit Program, which is known to many as the Circuit Breaker Program. The concept rests on the
reasoning that renters indirectly pay property taxes as part of their rent and thus should have some
protection, as do homeowners.
The plan is based upon the relationship between rent and income. If the portion of rent attributable to
the assumed property taxes exceeds a fixed amount in relation to income, the renter can, under
specified conditions, receive a credit of as much as $750. The credit is paid as a direct check from the
State of Maryland.
HOW A RENTED DWELLING IS DEFINED
The rented dwelling may be an apartment in an individual house or any type of apartment building.
duplex. co-op, condominium, house trailer, or mobile home pad. The dwelling must
be
the principal
residence in Maryland and the renter must live there at least six months of the year. You are only
eligible to receive a tax credit for rent paid in the State of Maryland.
The applicant must have a bona fide leasehold interest in the property and be legally responsible for the
rent. If the dwelling that is rented is owned by a tax exempt, charitable organization or is exempt in any
way from property taxation, a tax credit cannot be granted.
HOW TO DETERMINE IF YOU MAY BE ELIGIBLE
COMBINED INCOMES: Credits are calculated according to total income, meaning all combined gross
household income before deductions. This includes income from all sources, whether or not taxable for
federal and state income tax purposes. It also includes Social Security as well as all other retirement
benefits.
:llwww.dat.stat
.md uslsdatw bl
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Renter's Tax Credit
Page 2 of5
AGE 60 OR OVER OR 100% DISABLED
If you are age 60 or over or 100% disabled, use the chart below to determine if it is worthwhile for you to
file an application.
Note: A surviving spouse of one who otherwise would have been eligible also qualifies.
CHART 1
1. Find your approximate 2014 total gross household income in Column A.
2. If your monthly rent is
more
than the figure in Column B across from your income, you
may
be eligible
and are encouraged to apply.
ColumnA
Column B
Irotallncome Monthly Ren
I
$1 - 5,000
6,000
7,000
8,000
9,000
I
I
I
I
II
II
II
II
II
14
28
42
56
86
117
147
178
219
261
303
544
794
1,044
I
I
I
I
I
10,000
11,000
12,000
13,000
14,000
15,000
20,000
25,000
30,000
II
II
II
II
II
I
I
I
I
I
I
I
I
I
I
The rent in Chart 1 assumes that you pay all your own utilities separate from the monthly rent. If the rent
includes gas, electric and heat, you may need to have as much as 18% higher monthly rent to qualify
for a credit.
Trailer park residents are advised to submit an application and allow this office to determine eligibility.
Chart 1 is a guide only, and the exact amount of your income and rent will be used to determine your
eligibility. If you submit an application, the State will determine your eligibility.
UNDER 60 YEARS OF AGE
If you are a renter under the age of 60 who, during 2014, had at least one dependent under the age of .
18 living with you AND you did not receive federal or state housing subsidies or reside in public housing
AND the combined income of all residents of your dwelling is below the following guidelines, you are
encouraged to apply.
htt ://www.dat.state.md.us/sdatweb/rtc.html
7114/2015
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Renter's Tax Credit
Page 3 ofS
CHART 2
Persons in
Household
2014
Gross
Income Limit
I
(Indude
Applican~
I
2
I
II
3
4
5
6
7
8
9
$16,057
I
I
1
I
II
II
'I
11­
II
II~
=18=,55=2===.:;11
23,834
1:=1=2=8,2=65=91
1i=1=31=,92=5===111
1i=1
=40=,484=~1
36,384
1
I
I
II
48,065
1
Note: If you think you qualify based on the income limits on the above chart, you are encouraged to
apply. The State will determine your eligibility using the above chart and the formula that compares rent
and income (See Chart 1).
WHEN AND HOW TO APPLY
Renters have until
September 1
of the year in which the credit is sought to apply, but it is advantageous
to file as early as possible.
The standard form on which to apply is provided by the Tax Credits Office of the State Department of
Assessments and Taxation.
Applications can be obtained any time after February 1 from your local assessment office or by calling
the Tax Credits Telephone SeNice at
410-767-4433
(Baltimore Area) or
1-800-944-7403
[foil Free).
Use this link to download and print a PDF copy of the Renters Tax Credit Application
HOW TO ESTIMATE THE TAX CREDIT
The property tax relief a renter may receive is based upon a comparison of the assumed real property
tax in the yearly rent minus a percentage of the household income as shown here:
0%
of the first
$4,000
of income
2.5%
of the next
$4,000
of income
5.5%
of the next
$4,000
of income
7.5%
of the next
$4,000
of income
9.0%
of all in excess of
$16,000
Estimating your own tax credit can be done by taking these three steps. Remember, the key to the plan
is your rent in relationship to your income.
The plan assumes that
15%
of your occupancy rent goes toward the payment of property taxes.
Occupancy rent does not include charges for heat, utilities, or any other fees paid with the rent.
@
h
:llwww.dat.state.md.us/sdatweb/rtc.html
7/14/?'O1 "
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Renter's Tax Credit
Page 4 of5
Step 1:
Find your 2014 income and tax limit from the chart in the next column.
Example: If your income is $11,000, your tax limit is $265.
Step
2:
Take 15% of the total occupancy rent for the year 2014.
Example: A monthly rental of $300 would amount to $3,600 a year. Fifteen
percent of $3,600 is $540.
Step 3:
Subtract your tax limit amount from the assumed property tax.
Example:
$540 15% of occupancy rent
-$265 tax limit from chart
$275 amount of tax credit
The $275 difference is the amount the renter would receive as a
tax
credit.
The amount of the renters' tax credit will vary according to the relationship between the rent and
income, with the maximum allowable credit being $750. Those found eligible for a credit as determined
by the State Department of Assessments and Taxation will receive a check directly from the State
Treasury. Anyone who is found ineligible will be notified in writing and given the reason why.
IMPORTANT: If 15% of your occupancy rent is more than the tax limit amount shown on the schedule
below for your income, you are urged to file a Renters' Tax Credit application.
,
:1
2014 Combined
Income
$ 0 to 4,000
5,000
6,000
7,000
8,000
9,000
10,000
11,000
12,000
13,000
14,000
15,000
16,000
17,000
18,000
19,000
ITax
urn;,1
II
II
$0
25
50
75
100
155
210
265
320
395
470
545
620
710
I
I
I
I
I
II
I
II
I
II
II
II
II
II
II
II
II
II
II
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I
I
I
I
I
I
II
I
I
I
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IE;B
890
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7/1.::11?0l'i
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Renter' s Tax Credit
Page 5 of5
20,000
II
980
For each additional $1,000 of
income, add $90 to $980 to find
the tax limit.
Applications should
be
mailed to:
State Department of Assessments
&
Taxation
Renters' Tax Credit Program
301
W.
Preston Street, Room 900
Baltimore, Maryland 21201-2395
Contact
Us
Privacy
Site Map
Email SDAT
301 W. Preston Street, Baltimore, MD 21201
410-767-11841 Toll Free in Maryland 888-246-5941
I
Maryland Relay 800-735-2258
h
:llwww.dat.state.md.u
I
twebl
c.
7/14/')01
'i
 PDF to HTML - Convert PDF files to HTML files
.
.MHP
..... see;
12200 Tech Road,Suite 250, Silver Spring.. Marytand 20904-1983
Phone: 301-622-2400
Fax: 301-622-2800
WWw.MHPartners.org
June 9, 2015
The Honorable George Leventhal
President
Montgomery County Council
100 Maryland Avenue
Rockville, MD 20850
Dear Council President Leventhal:
On behalf of Montgomery Housing Partnership
(MHP),
please allow me the opportunity
to
share
some thoughts on Bills 21-15 (Finance Renters' Property Tax Relief Supplement) and 22-15
(Housing Policy - Policy Implementation Income-RestriCted Housing Website). MHP fully
supports the Council's continued focus on addressing the unrelenting affordable housing crisis
throughout Montgomery County. These two bills both work to tackle our housing crisis from
different angles.
First, Bill 21-15 works to make renting more affordable. By matching the State's circuit breaker
tax
credit at a 50 percent rate the County is able to put more money in the hands of the most
vulnerable residents. Last year 690 applications were submitted for the State's review. Of those,
498 were approved, with an average credit of $256.47.
If
the County adopted Bill 21-15, almost
500 households would have an additional $130 in their pockets. While it may seem
inconsequential, for a family receiving reduced price meals at a Montgomery County Elementary
School this $130 would cover the family's portion for almost two full school years. We do
understand the continued economic fragility of the County; however, we strongly encourage the
Council to pass Bill 21-15, and continue to provide support for our most at risk residents.
Second, I would like to address Bill 22-15. One of the challenges we face as an affordable
housing provider is making sure that the residents of Montgomery County who need affordable
housing know how to find the homes we've developed. Bi1l22-15 proposes to make that match
much easier, and we support this initiative. However, we do have some concerns with the current
wording of the Bill. While the Bill can't cover all details, as written Bil122-15 is very vague, and
leaves too many details to the regulations.
We encourage the Council to strengthen the language in the Bill to further define the content and .
responsibilities of the website. For example, will the website include all units that have a
MONTGOMERY HOUSING
PARTNERSHIP
~hhoiWorb-
ClUUlnRfD YEMIlEIi
ni'rl.-iu,e
T'~l!i'llla
III
Build
Srr<"te
Ct,tllllllllliric;
 PDF to HTML - Convert PDF files to HTML files
certificate of occupancy or only units that are currently vacant? PartiaIly based on the previous
answer - how frequently will the website be updated?
If
the intent is
to
match residents up with
available homes, data that is even
thirty
days old may no longer
be
applicable.
Another question lies with the ownership of the data. The current language in the Bill 22-15
places the responsibility of the website on the County Executive's Office. We must make sure
this website incorporates the existing MPDU listings available on the Department of Housing
and Community Affairs website. Additionally, how will the Executive Branch obtain their
information?
In
most other jurisdictions with similar websites (for example dchousingsearch.org)
the jurisdiction pays for the website hosting, but the responsibility is on each property to list and
maintain their data. We encourage the Council to ensure that an effective system is
in
place for
accurate data collection that does not put unrealistic and/or cumbersome requirements on the
properties.
Finally, any website developed to support residents in their search for affordable housing must
include an educational component. The County should be leveraging this opportunity to connect
households will all available resources and programs related to housing. We should be
encouraging potential renters and owners to understand the various requirements and processes
unique to income-restricted housing. Without the educational piece, we are missing out on a
tremendous opportunity to further support vulnerable residents.
To be clear, MHP supports the development of a website that serves to connect residents in need
of affordable housing to those homes. However, we do hope that the Council will place
additional clarifying language in Bill 22-15 before its passage.
Thank you for considering this input and for keeping the needs ofthe spectrum of Montgomery
County residents at the forefront of your mind. We look forward to the opportunities to continue
to work with the County ensuring all our residents live in quality, safe, affordable communities.
I welcome the opportunity to discuss this issue with you further. Please feel free to reach me at
rgoldman@mhpartners.org or 301-812-4114.
Sincerely,
~~
Robert A. Goldman, ESQ.
President
Montgomery Housing Partnership
Bills 21-15
&
22-15
2{j)
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COMMUNITY ACTION BOARD
July 1,2015
Montgomery County Council
Attn: Members of the Government Operations
&
Fiscal Policy Committee
Council Office Building
100 Maryland Avenue, 5th Floor
Rockville, Maryland 20850
Dear Committee Members:
I am writing to express the Community Action Board's (CAB's) support for Bill 21-15, Renters' Property
Tax Relief Supplement. As the voice of low-income County residents, CAB advocates for policies that
will benefit these residents and help them move towards self-sufficiency. CAB has been a strong
advocate for tax credits, including Earned Income and Child Tax Credits, which benefit low-income
workers. Such credits provide added support for residents and help families address their basic needs.
Similarly, renters' tax credits can provide a small amount of assistance to residents who are struggling to
make ends meet.
At our poverty forums earlier this year, many residents recommended renters' tax credits specifically
during discussions about housing. While CAB recognizes that a County renters' tax credit will not solve
the larger issue of the extreme lack of affordable housing, this credit would provide a small amount of
added support for some ofour most vulnerable residents. We recommend that the Council pass this bill
and continue to explore other options to address the County's affordable housing concerns.
.
Enclosed with this letter, please frod a copy of a handout summarizing the 2015 poverty forums.
CAB thanks the County Council for its ongoing support of low-income residents. We look forward to
continuing to work with the Council to advocate for additional policies to address the most critical needs
ofthe low-income community.
'
Ma e\ . Green, Jr.
Chairman
Community Action Board
Copied: County Councilmembers
Department of Health and Human Services • Office of Community Affairs • Community Action Agency
2424 Reedie Drive, 2nd Floor, Suite 238 • Wheaton, Maryland 20902
240-777-1697 (VoieeorviaMORelay@711)· 240·777-3295 FAX
www.montgomerycountymd.gov/hhs
montgomerycountymd.gov/311
,f,\S!.l;:!r'
·!~f
301-251·4850 TTY
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THE MONTGOMERY COUNTY
COMMUNITY ACTION BOARD'S
2015 POVERTY FORUMS
A Public Forum
&
Community Rssourc@ Fair
January 28th
Gaithersburg
OACtiOn.
PARTNERSHIP
.
April 22nd
East County
In FY15, the Montgomery County Community Action Board hosted two public poverty forums, with the goal of gathering information from
low-income residents about the most significant community needs. Members of the community participated in focus groups where they had
the opportunity to share their concerns and ideas about four important issues: child care, housing, jobs, and transportation.
CHILD CARE
• Implement Universal PreK
• Increase number and value
of vouchers
• Link transportation with
child care providers
• Improve information/
communications about child
care options
• Provide incentives for
employers to provide on­
site child care
• Increase number of high­
quality, affordable child
care providers non­
traditional hours
• Increase before/afterschool
care and summer options
• Provide child care in all
schools
• Change age requirements
so that children can start
school earlier
• Keep schools open on
holidays/professional days
• Improve regulation of child
care providers
HOUSING
• Increase housing options
for seniors, disabled and
homeless residents
• Adjust income
requirements for housing
programs that are too low
(vouchers) or too high
(MPDU)
• Improve communications
and outreach, including
information in other
languages
• Increase the number and
value of housing vouchers
• Increase funding for
affordable housing
• Implement rent control
• Relax zoning restrictions to
increase housing options
• Ensure
safe
l
clean
neighborhoods that
promote community
• Consider innovative ideas
such as "tiny houses" and
shared housing options
JOBS
• Provide job training/
education programs for high­
demand fields, including on­
the-job training
• Increase access to/training
on computer skills
• Ensure homeless reSidents
have the basic necessities to
apply for and maintain
employment
• Support Montgomery College
to offer more training and
services
• Post job information at bus
stops and Metro stations
• Develop a phone app with job
resources
• Create a PSA about employment
discrimination.. .
• Increase English classes and
provide help to transfer
degrees.from other countries
• Strengthen free job
counseling/placement·
services
• Require paid sick leave and
promote flexible schedules
TRANSPORTATION
Schedule more buses in
underserved areas, more
often, including.weekends and
non-rush hours, with less
waiting time
Establish shuttles between
HHS Offices and non-profits
Explore rapid transit/express
options and improved regional
transportation
Provide transportation
information in "real time" and
in more languages
Ensure that bus stops are
covered and well-lit
Develop free bus service or a
circulator project
Offer incentives for employers
providing transportation
services or subsidies for
employees
Expand low-cost services for
singles, such as monthly
passes and tax credits
Establish walkable
communities where people
"live, work and play"
@
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Montgomery County: Just the Facts
NEARLY 70,000 COUNTY
RESIDENTS LIVE IN POVERTY
CHILD CARE COSTS IN THE COUNTY ARE THE
HIGHEST IN THE STATE
AN AVERAGE SINGLE PARENT WITH TWO
CHILDREN IN CARE WOULD HAVE TO PAY OVER
60°/0
OF GROSS INCOME ON CHILD CARE,
AFTER RECEIVING A SUBSIDY
ANNUAL INCOME AT
COUNTY MINIMUM WAGE =
RENTERS WHO ARE HOUSING
BURDENED=
48°/0
HOMEOWNERS WHO ARE HOUSING
BURDENED=28.9 %
MORE CHILDREN ARE FOOD
INSECURE THAN IN ANY
OTHER COUNTY IN MARYLAND
$17,472
SELF-SUFFICIENCY
STANDARD FOR A SINGLE
PARENT WITH ONE INFANT
AND ONE PRESCHOOLER =
$85,926
2013 UNEMPLOYMENT RATE=6.2°/0
AFRICAN AMERICANS=10.4°/0
HISPANIC RESIDENTS=8.2°/0
LIVING IN POVERTY=25.6°/0
DISABLED RESIDENTS =
13.7°/0
RIDE ON USERS WITH ANNUAL
HOUSEHOLD INCOME OF LESS
THAN $30,000=55 %
INCOME LESS THAN
$50,000=75 %
SPEAK A LANGUAGE OTHER THAN
ENGLISH AT HOME= 43%
The Community Action Board appreciates the partnership of
agencies and organizations which helped to plan, promote, and
host the poverty forums: the City of Gaithersburg, the East
County Regional Services Center, East County Citizens
"",illiil'"
Advisory Board, Office of Community Partnerships,
~~tv-"'(~()t;i'
Montgomery College, the Gilchrist Center for Cultural
~
Q
Diversity, and the Montgomery County Conflict
.
I1
I,; •
Resolution Center.
'<!0J!.YI"~
Real Ufe Stories from the Poverty Forums
I take 6-10 busses
each day and I
am
concerned about
balancing time
with
my
child and
working.
I live in East
County and work
in Laurel.
Because there
are no buses to
Laurel, I spend
over $1000 on
cabs getting to
and from work.
When I pick-up food
from Manna and
other organizations,
the trip can take up
to
3
hours on public
transportation
carrying large
boxes.
The Montgomery County Community Action Agency
Sharon Strauss, Executive Director
2424 Reedie Drive, Suite 238, Wheaton, MD 20902
(240)777-1697 (Main)! (240)777-3295 (fax)
711 (MD Relay)! (301)251-4850 (ITY)
Alternative formats of this document are available upon
request. Please call the CAA or send e-mail to
Lea h. Goldfi ne@montgomerycountymd.gov
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2015 MARYLAND RENTERS' TAX CREDIT
INSTRUCTIONS AND APPLICAnON
Form RTC-60
State of Maryland
Department of Assessments and Taxation
www.datmaryland.gov
Filing Deadline - September 1, 2015 •
The State of Maryland provides a direct check payment of up to $750 a year for renters who paid rent in the State of
Maryland and meet certain eligibility requirements.
• Renters age 60 and over or those 100% disabled as of December. 31, 2014, see CHART 1 below.
• Renters under age 60, who have one or more dependents under the age of 18 living in their household and who
do not receive Federal or State housing subsidies or reside in public housing, see CHART 1 & 2.
CHART
1 -
AGE
60
OR OLDER OR 100% DISABLED.
If you are age 60 or older or 100% disabled, use this chart to see if you should file an application to have the State
determine your eligibility.
1. Find your approximate 2014 total gross household income in Column A.
2. If your monthly rent is
IIlQ.rn
than the figure in Column B across from your income, you
encouraged to apply.
(A)
2014 Total
Gross Income
$1 - 5,000
6,000
7,000
8,000
9,000
~
be eligible and are
(8)
2014
Monthly Rent
14
28
42
56
(A)
2014 Total
Gross Income
$10,000
11,000
12,000
13,000
14,000
(8)
2014
Monthly Rent
$117
147
178
219
261
(A)
2014 Total
Gross Income
$15,000
17,000
20,000
25,000
30,000
(8)
2014
Monthly Rent
$303
394
544
794
1,044
86
EXAMPLE: Mary Jones, age 67, had a $9,964 income in 2014 and she paid $245 per month rent. She also paid all
her own utilities. With an income close to $10,000 and rent that is more than $117 per month, Mary Jones
should apply for the credit.
CHART
2 -
UNDER
60
YEARS OF AGE.
If you are a renter under the age of 60 who, during 2014 had at least one dependent under the age of 18 living with you
AND you did not receive Federal or State housing subsidies or reside in public housing, AND the combined income of all
residents of your dwelling is below the following guidelines, you are encouraged to apply.
Persons in Household 2014 Gross
Income Limit
{Includes Al'2l'2licant}
$16,057
2
$18,552
3
$23,834
4
Persons in Household 2014 Gross
{Includes Al'2l'2licant} Income Limit
5
$28,265
6
$31,925
7
$36,384
Persons in Household 2014 Gross
{Includes Al'2l'2licant} Income Limit
8
$40,484
9
$48,065
Note:
If
you qualify based upon the income limits above, the State will determine your eligibility using the formula
comparing rent and gross income.
EXAMPLE: George and Robin Smith, ages 34 and 33, have two dependents under the age of 18. The total
household income for 2014 was $16,200. In 2014 they paid $500 per month rent and they paid all their
own utilities. Since their income is below $23,834 (see Chart 2 on this page), the Smiths should apply
for the credit.
• The rent in Chart 1 assumes that you pay all your own utilities separate from the monthly rent. If the rent includes gas,
electric or heat, you may need to have as much as an 18% higher monthly rent to qualify for a credit.
• Trailer park residents are advised to submit an application and allow this office to determine eligibility.
• Chart 1 is a guide only, and the exact amount of your income and rent will be used to determine your eligibility. If you
submit an application, the State will determine your eligibility.
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READ THIS IMPORTANT INFORMATION BEFORE COMPLETING THE APPI.ICATION
1. WHO CAN FILE?
AGE
60 OR
OVER
OR
100%
DISABLED
In order to be eligible for a 2015
Renters'Tax Credit. the applicant must
meet ONE of the following requirements.
• have reached age 60, on or before
December 31.2014
OR
• be 100% totally and permanently
disabled as of December 31,2014
and submit proof of disability from the
Social Security Administration, other
federal retirement system. the federal
Armed Services or the local
City/County Health Officer,
OR
• be the surviving spouse of one who
otherwise could have satisfied the
age or disability requirement.
UNDER
60
YEARS OF AGE
In order to be eligible for a credit. an
applicant must meet
ALL
of the
following requirements:
• had at least one dependent under the
age of 18 living with you during 2014
AND
• did not receive Federal or State
housing subsidies in 2014
AND
• your 2014 total gross income was
below the limit listed in Chart 2 on the
first
page of this form.
Applicant must provide a copy of the
child's social security card and birth
certificate.
If the applicant files a Federal return,
the eligible dependent(s) must be listed
on the Federal return in order to apply
for this credit.
• the applicant must have a bona
fide leasehold interest in the
property and be legally responsible
for the rent;
• first time applicants, and prior year
applicants who
moved
in 2014
must submit a copy of their 2014
lease(a), rental agreement.
cancelled checks. money order
receipts. or other proof of rent paid.
Other applicants must submit a
copy upon request;
• the dwelling must
be
the prinCipal
residence where the applicant
resided for at least six months in
Maryland in calendar year 2014,
• the dwelling may
be
any type of
rented residence or a mobile home
pad on which the residence rests.
but it may not include any unit
rented from a public housing
authority or from an exempt
organization;
• the applicant. spouse and/or
c0­
tenant must have a combined net
worth of less than $200,000 as of
December 31, 2014.
An individual applicant may later be
requested to submit additional
information to verify what was
reported on the application. This
request may include a statement of
living expenses when it appears that the
applicant has reported insufficient means
to pay the rent and other living expenses.
ITEM 19 -SOURCES OF INCOME
All nontaxable sources of income
such as retirement benefits, also
must be reported here.The tax credit
is based upon "total income",
regardless of its source or taxability.
Public assistance, government
grants. gifts in excess of $300.
expenses paid on your behalf by
others, and all monies received to
support yourself must be reported.
You must report room and board.
household expenses. or the gross
income of any other nondependent
occupants. Co-tenants cannot pay
room and board.
Applicants who receive Public
Assistance must provide a copy of
the 2014 AIMS Public Assistance
letter showing dependents and
benefits received.
ITEM 20 - RENT YOU PAID
List only that amount of rent you
actually paid and do not include
subsidies paid on your behalf such
as HUD/Section 8 payments. Do not
include monthly fees for any services
such as meals, pet fees. garage
charges, late charges, security
deposits. etc. If you live in a home in a
trailer park. report only the rent you paid
for the trailer pad or lot.
ITEM
23-
PERJURY OATH/SOCIAL
SECURITY RELEASE
3. SPECIFIC INSTRUCTIONS
FOR CERTAIN I.INE ITEMS
ITEM 14 - SURVIVING SPOUSE
If you are filing as the surviving
spouse of a person who would have
met the age requirement. include a
copy of hislher death certificate. If
your spouse was disabled, include a
copy of their death certifICate and
proof of disability.
2. REQUIREMENTS FOR ALI.
APPI.ICANTS
Each of the following requirements must
be met by every applicant:
...... ...11
By Signing the form, the applicant,
spouse and/or co-tenant is attesting
under the penalties of perjury as to the
accuracy of the information reported
and that the legal requirements for
filing have been met. In addition, the
signature also authorizes the listed
government agencies, Credit Bureaus
and the landlord to release information
to the Department in order to verify the
income or benefits received and rental
terms reported by the applicant.
j
~
!""',- ......
~
r'9''IIIl
"'"
1i
If you need further information or free assistance in completing this application form, please call
410-767-4433 in the Baltimore metropolitan area or 1-800-944-7403 (toll free) for those living
elsewhere in Maryland.
PRIVACY AND STATE DATA SYSTEM SECURITY NOTICE
i
The principal purpose for which this information is sought is to determine your eligibility for a tax credit. Failure to provide this information will
result in a denial of your application. Some of the information requested would be considered a "Personal Record" as defined in State Government
Article,
§
10-624 consequently, you have the statutory right
to
inspect your file and to file a written request to correct or amend any information you
believe to be inaccurate or incomplete. Additionally, it is unlawful for any officer or employee of the state or any political subdivision to divulge any
income particulars set forth in the application or any
tax
return filed except in accordance with judicial legislative order. However, this information is
available to officers of the state, county or municipality in their official capacity and to taxing officials of any other state, or the federal government,
as provided by statute.
FILING DEADLINE IS SEPTEMBER 1, 2015
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FORM
State of Maryland
Department of Assessments and Taxation
RYC-60
1.
Renters' Tax Credit Application
Last
Name
First Name and Middle Initial
I
2.
2015
3. Your
Birth
Date 14. Daytime Telephone
No.
o Mrs.
oMs.
5.
Enter Spouse's or Co·tenant's Full Name (Circle Which)
o
Mr.
Your Social Security Numqer
(
6.
HlslHer Social Security Number
7.
HislHer
Birth
Date
)
S.
Present Address (Number and
Street.
Rural Route)
Apartment
No.
City, Town, or Post Office
County
Zip Code
9.
10.
Address
in 2014
H
Different from Above
City, Town, or Post Office
County
Zip Code
Mailing Address
if
Different
from
Present
Address
City, Town, or
Post
Office
State
Zip Code
11.
12.
Did you reside in public housing in 20147
Marital Status
0 Yes
(0
0 No
Separated
0
Single
0
Married
o
Divorced
13.
14.
1Sa.
o
Apartment Building
Un~
Applicant Status:
Check one
01
th. following which describes your rented residence:
0
Age
60
or Over
0
0
Single FamHy
House
Totally Disabled
(Subm~
proof)
o
Widowed
"so,
dale
o
Mobile Home Pad
o
SurvIVing Spouse
o
Other
(Specify)
o
Under Age
60
wnh Dependent Child
Enter the name and address of the management company or person
to
whom you paid rent
for
at least
six
months in 2014.
Us!
any oti1er landlord on
a
seperate
sheet
of
peper.
Name
of
Management Company or Landlord.
Address
of
Management Company
or
Landlord
15b.
Enter the
name
and
address
of the current management company or person
to
whom you
are
now paying rent.
Name of Management Company or Landlord.
1S.
Do you rent from a person related
to
you (including In-Laws)?
Address of Management Company
or
Landlord
0
Yes
0
Yes
No
Reletionship,_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __
n
yes,
aIIach
a
photocopy
of
your lease.
1Sa.
Do
you own any real
astaIe
in the
State
of
Maryland or elsewhere?
0
0
No
OVER TO OTHER SIDE TO COMPLETE AND SIGN THE APPUCATION
DO NOT WRITE BELOW - OFFICE USE ONLY
DL---I_ _
APPL.
RTC15
@
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PLEASE COMPLETE OTHER SlOE OF APPLICATION ARST •
17. List all household residents who lived with you in
2014.
(If
none, write NONE.) You must answer this question.
Name
Date
of
Birth
Social Security Number
I
Your Dependent?
Yes or No
Relationship
2014
Income
If more space
IS
needed, attach a separate list
18.
Did or will you, and/or your spouse, file a Federal Income Tax Return for 20141
0
Yes
0
No
If
yes, a copy of your return (and if married filing
separately, a copy of your spouse's return) with aU accompanying schedules must be submitted with this apptication.
19.
AMOUNTS AND SOURCES OF INCOME IN 2014
PROOF OF ALL INCOME MUST BE ATTACHED
(ATTACH COPIES - NOT ORIGINALS)
!
(1)
(2)
APPLICANT
SPOUSE!
CO-TENANT
(3)
ALL
OTHERS
OFFICE
USE
ONLY
Wages, Salary,lips, Bonuses, CommiSSiOns, Fees................................................................
lf-______+
______+ __-
- - ­ + - - - - - - ­
Interest and Dividends Oncludes both taxable and non-taxable)............................................
+ ______+ ______
+-_______
L -_ _ _ _ _ _
C3pital Gains Ondudes non-taxed gains) ..............................................................................
!-.
-------1--------+-------1-_______
Rentai
Profits
(Net) or Business Profits (Net) (Circte which) ..................................................
1-_ _ _ _ _ _
-+-______-+______
+-_ _ _ _ _ __
Room
&
Board paid to you by a nondependent resident ......................................................
f-------+-------I-------+_______
Unemployment Insurance; Wor1<ers' Compensation (Circle which) ........................................
L-------+------+------+-------­
!-._ _ _ _ _ _ _
Alimony; Support Money (Circle which) ................................................................................
Public Assistance (AltachAlMS)
or
other Government Grants (Circle which)......................:...
Social Security (Attach copy
of
2014
Form
SSA-l 099)
If
none,enter "0' ..............................
S.S.I. Benefits for 2014 (Attach
Proof) ..................................................................................
Railroad Retirement (Attach copy of 2014 Verification
or
Rate lette" ....................................
Veteran's Benefits per year ..........................................................................,....,............."...
1--______+-_____-1________
1--______+-_____-1________
f-------+-------+------+------­
f-._ _ _ _ _ _ _
:c--------!--------f-------+-------­
j-·
-------1--------1--------\-------­
f-------+-------+------+..,.------­
Other Pensions, Annuities,
and
IRAs per year
(If
a rollover, attach proof) ..............................
f-------+-------I-------+------­
Gifts overS300; Expenses Paid
by
Others;
Inheritances (Circtewhich) ................................
f-------+-------+------+------­
Total Rent for
2014_ _ _ _ _ __
All Other Monies Received Ondicate
Source) ........................................................................
TOTAL INCOME, CALENDAR YEAR 2014
20.
Enter the amount
of
rent you paid each month in Maryland from January 1 through December 31, 2014
Jan. _ _ _ _ _ _ _ Feb. _ _ _ _ _ _ March _ _ _ _ _ _ _ April _ _ _ _ _ _ May _ _ _ _ _ _ June _ _ _ _ _ __
July
Aug.
Sept.
OCt,
Nov. _ _ _ _ _ _ Dec. _ _ _ _ _ __
21. Do you receive any rent subsidy?
0
No
0
Yes, from whom
22. Which utilities
or
services were included in the monthly rent: If none,
check
None.
Utilities:
services:
0
0
Electric (other than for heat)
Meals
0
Pet Fee
0
0
Gas (other than for heat)
HousecieanlnglMedical
o
Parking Garage Fee
o
Heat
o
None
0
Other
o
None
23. I declare under the penalties
of
pe~ury.
pursuant to Sec. 1-201 of the Maryland Tax-Property Code Ann., that this application (including any accompanying forms and
statements) has been examined
by
me and the information contained herein. to the best of my knowledge and belief, is true, correct and complete, that I have listed all
monies received, and that my net
worth
is less than $200,000. Further, I hereby authorize the Social Security Administration, Comptroller
of
the Treasury, Internal
Revenue Service, the Income Maintenance Administration, Unemployment Insurance,
the
State
Department
of
Human Resources, and
the
Credit Bureaus to
release to the Department
of
Assessments and Taxation any and all information concerning the income or
benefits
received. I further authorize any landlord
listed on this application to provide information
about
my rental agreement and occupants of
the
rental unit. I undenrtand that the Department may request
at a later date additional information
to
verify
the
amount
of
income reported on
the
form,
and that independent verifications of
the
information reported may
be made•
. . . Applicant's Signature
Spouse's or Co-tenant's Signature
Name
of
Preparer Other Than Applicant
Date
Applications are processed in the order in which they are received
if
additional information is not required.
RETURN TO
Department of Assessments and Taxation
Renters' Tax Credit Program
301 W. Preston Street
9th Floor, Room
900
Baltimore, Maryland 21201
Baltimore Metropolitan Area
410-767-4433
All Other Areas
1-800-944-7403
THIS APPLICATION IS NOT OPEN TO PUBUC INSPEcnON - FILING DEADLINE IS SEPTEMBER 1,2015
ATe-BOR
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ILLUSTRATION: Renters' Property Tax Relief Supplement.
Limitations.
State payment must not be:
• more than $750;
• granted to any renter whose combined net worth exceeds $200,000 as of December 31 of
the calendar year for which the payment is sought;
• granted to any renter whose dwelling is exempt from property tax; and
• granted if the credit would be less
than
$1.
"Occupancy Rent"
=
$1,OOO/mo
$12,000/year
"Assumed Real Property Tax"
=
$
150/mo
=
$1,800/year
"Combined income"
$20,000
State payment
=
$1,800 minus
0% of 1
5t
$4,000
=
0
2.5% of 2
nd
$4,000
=
100
5.5% of 3
rd
$4,000
220
7.5% of 4th $4,000
=
300
9.0% of 16,001
Amount of payment
=
=
360
$820
»>
$750
If County payment is 50% of State payment, the County payment would be $375.