GO ITEM #3
July 16,2015
Worksession
MEMORANDUM
July 14,2015
TO:
FROM:
SUBJECT:
Government Operations and
Fisca~li~t
Committee
Josh Hamlin, Legislative
Attorne~
Worksession:
Bill 21-15, Finance - Renters' Property Tax Relief Supplement
Bill 21-15, Finance Renters' Property Tax Relief Supplement, sponsored by Lead
Sponsor Councilmember EIrich was introduced on May 5, 2015. A public hearing was held on
June 9. The Fiscal and Economic Impact Statement is at
©4-S.
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 52-11 A 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% of the 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
elementary school. The Community Action Board (CAB) also indicated its support for Bill 21­
15, in a letter dated July 1 (©16-1S), saying that a renters' tax credit payment could "provide a
small amount of assistance to residents who are struggling to make ends meet."
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Issues for Committee Discussion
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 of a 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 of the 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 (<919-22) includes examples, and an illustration of how the
State payment would be calculated for a hypothetical renter is at ©23.
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
program within current staffing levels. There is no expected change in revenues.
Using data from the State Department of Assessments and Taxation ("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
2
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State. As this marketing campaign progresses, it is possible that the number ofbeneficiaries ofthe
County payment will increase.
Council staff recommendation:
Given the modest cost of implementation, and the potentially
significant benefit to payment recipients,
as
illustrated in MHP's testimony, Council staff
recommends enactment ofBil121-15.
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\GO Memo.Docx
3
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Bill No.
21-15
Concerning: Finance
Renters'
Property Tax Relief Supplement
Revised:
1/12/2015
Draft No. _1_
Introduced:
May 5, 2015
Expires:
November 5,2016
Enacted: _ _ _ _ _ _ _ _ __
Executive: _ _ _ _ _ _ _ __
Effective: :----:-:_ _ _ _ _ _ __
Sunset Date:
....!N~o~n:.=.e
_ _ _ _ __
ChI _ _, Laws of Mont. Co. _ __
COUNTY COUNCIL
FOR MONTGOMERY COUNTY, MARYLAND
Lead Sponsor: Councilmember EIrich
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 underlinina
[[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
Sec.
1.
Article XV (Section 20-82) is added to Chapter 20 as follows:
ARTICLE XV. Renters' Property Tax Relief Supplement.
20-82.
fu}
2
3
4
5
6
Renters' Property Tax Relief Supplement.
The Director of Finance must
~ ~
Renters' Property Tax Relief
Supplement to each resident who qualifies to receive
~
payment under
the State property tax relief program for renters established under
Section 9-102 ofthe Tax-Property Article of the Maryland Code.
7
8
9
au
{£}
For each taxable year, the Supplement to each eligible resident under
this Section equals 50% of the State payment to the resident.
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.
10
11
12
13
14
@
The County Executive may issue regulations under method
administer this Supplement.
ill
to
15
Approved:
16
George Leventhal, President, County Council
Date
17
Approved:
18
Isiah Leggett, County Executive
Date
19
This is a correct copy ofCouncil action.
20
Linda M. Lauer, Clerk of the Council
Date
V
Q
.
F:\LAW\8ILLS\lS21 Renters Tax ReliefSupplement\BilI LDoc
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LEGISLATIVE REQUEST REPORT
Finance
DESCRIPTION:
Bil121-15
Renters' Property Tax ReliefSupplement
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.
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.
PROBLEM:
GOALS AND
OBJECTIVES:
COORDINATION:
FISCAL IMPACT:
ECONOMIC
IMPACT:
EVALUATION:
EXPERIENCE
ELSEWHERE:
SOURCE OF
INFORMATION:
APPLICATION
WITHIN
MUNICIPALITIES:
PENALTIES:
nla
F:\LAw\BlLLS\1521 Renters Tax ReliefSupplement\LEGISLATIVE REQUEST REPORT.Docx
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ROCK'VIU.E, .MARYLAND
MEMORANDUM
June 5, 2015
TO:
Ge-orge leventhal. President, County Council
FROM:
SUBJECT:
Jennifer A. Hughes, Direc.tor, .Office
Of.
t an
anJ4!
Joseph F. Beach, Director, Department
OfFi~~-
Ma~e.mmen.t .~t
i.}
FElS for Bill 21
~
t
5, Finance ..- Renters' Property Tax Relief Suppiement
Please find attached the fiscal and economic impact statements for the above­
referenced legislation.
JAH:fz
cc: Bonnie Kirkland, Assistant Chief Administrative Officer
Lisa Austin, Offices of the County Executive
Joy Nurmi, Special Assistant
to
the County Executive
Patrick Lacefield, Director, Public Information Office
Joseph
F.
Beach, Director, Department
of Finance
Alex Espinosa, Oftice ofManagement and Budget
Jed MiHard, Office of Management snd Budget
Felicia Zhang,
Office
of Management and Budget
Naeem Mia, Office of Management and Budget
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Fiscal Impact Statement
.
Bill 11-15, Finance - Renters' Property Tax ReHef Supplement
1. Legislative Summary.
Bill 21-15 would require the Director ofFinance (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 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 ofthe property, The purpose of the State payment
is
to retum
some
of
that money to renters in
the same
way it
is
returned to homeowners through
the
Circuit
Breaker payment. Eligibility fbr 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 regardless 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
T)
provided data on
the program starting in FY07, with the exception ofFY10 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 estima,ted
data from FYI 0-14, Finance estimates an average of
704
applicants
with
515 renters
receiving the credit and an average
total
program cost of$127AOO. This results in an
average individual
credit
of$248 for the State program, annually.
Based on the values above, Finance estimates that Bill 21-15 will provide an additional
$63,700 in supplemental tax credits
to
tenters -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 $10,300 would be incurred by Finance for
preparation, printing,
atld
mailing of
checks
to
individual recipient.
....
SDAT
is
able to provide the Director
with
a
full
list
of recipients ofthe State credit,
and
Finance
can
administer the program ""ithin 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, with $63,700 in direct
payments to eligible renters
and
$14,300 for administration.
111ere would be no change
in
revenues as a result ofBilI 21-15.
3. Revenue and expenditure estimates covering at least tlte 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 could affect the cost of the program from
year to year. Please see #10 below.
4. An actuarial analysis 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, including Enterprise Resource Planning
(ERP)
systems.
Not
applicable. _
6. Later actions that may affect future revenue and expenditures
if
tbe
bin
authorizes
future spending.
Expenditures could be affected
if
future legislation is passed that increases (or decreases)
the amount of the County's match to the State credit, or if the State's cap is increased (or
dt.'Creased).
7.
An estimate of the staff
time
needed to implement the
bill
Please see paragraph four in #2 above.
8. An
explanation 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 atfeet revenue and cost estimates.
There are several variables that, if changed, could affect expenditures related to Bill 21­
15. 'Ibese include,
but
are not limited
to,
the following: number of eligible Montgomery
County residents, amount of State credit, amount of State cap, amount of County match,
and ability
of SDAT to share recipient
data
with
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 tbe
case.
The fiscal impact of Bill 21-15 isexplaincd in #2 above.
13. Other fiscal impacts
or comments.
Not
applicable,
J
4. The following contributed to and concurred with
this
analysis:
David Platt. Rob Hagedoorn, Michael Coveyou: Department of Finance
Jedediah Millard: Office of Management and Budget
-.fL:;:ir5
Date
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EcollOmie Impact Statement
mU2l-is,
Finanee .,..,Renters'Pr'opeFty TaxR.eJief Supplement
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
ofBill21~15
would
be
fifty percent (50%) ofthe State payment
which
is
capped
at
$750.
Renters
eligible
for
the credit must
be
6O.years
of
age
or older
or
renters
\\ith
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
Homco\\ners'
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 tpinus a percent of
the
household
income as foIJows:
1.
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% of the next $4,000 of income
5. 9.0%
in
exces..~
of$16,000
'file
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 tbcpayment
of
property
taxes.
1.
The sources of information, assomptions, and methodologies used.
Sources of information and
data
are from the Maryland State Department of
Assessments and Taxation. According to
data
provided
by
SDAT,
there
were
690
applications
for
the
renters' tax credit
program in
PY2014
and 72.2
percent
or 498
rec,eived
a
credit
in Montgomery County.
'The
average
credit
to Montgomery
County
renters
wa~
$257
for a total program cost
of $127,724.
The total program amount in
PY2014 was the second
lowest
in
five years with the
amount of $117,049
in
FY201 0
the
l()w~t.
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 FY20
to
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
FY2010 through FY2014.
Finance estimated the average number ofapplicants (704), the number
of
renters
Page 1
of2
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Eeollomic
Impact Statement
Bill 21-15, Fil18Jlcc - Renters' Property Tax R.eHef Supplement
receiving
the credit
(515
or
73.2%), and
the
avemge total program
cost of
$121,400
resulting in
an
average credit of
$248 for
the State's program.
Based
on
those
values~
Finance estimates
that
Bil121-15
will ptovidean additional $63,700 in renters'
tax .
credit
for an
average credit of$124 to the
eligible renter. Combining
both State
and
County
programs,
the
average
credit to an eligible
renter
in Montgomery
County
would
be
$371.
2. A
description
of any variable that could atrect
the
economic impact estimates.
Finance derived
the
estimate ofadditional
income
to
the tenter based on the average
of the
variables
during the
pa..~
five
years under
the
State's
RCTP. If
the
number
of
applicants and the percent ofthose applicants receiving the credit exceed
the.five-year
historical
average, the total amount
of
the
program Ullder Bill 21 .. 15
would increase.
Without
specific
data,
it
is
uncertain how
much ofan increase
would
occur. Based
on
the five-year average, the average program
cost would
be
nearly $64,000
per
year.
3. The Bill's
positive
or negative
eff~
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 of
that
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 BiU
is
likely
to have no economic
impact,
why
is
that
the
case?
Bill 21-15 will have an economic impact on eligible renters in Montg.Q.mery County.
S.
The following contributed to
or
concurred with this analysis: David Platt
and
Rob
Hagedoorn,
Finance.
'-1
IL---­
~-
J'O~:mfj4 F~~~Ch,
Director
~
A
.~fttn·ent
of
Finance
Page2of2
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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 ofthe 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 YOLI 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.
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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
Irotal Income Monthly Ren
$1 - 5,000
6,000
7,000
8,000
9,000
10,000
11,000
12,000
13,000
14,000
15,000
20,000
25,000
30,000
14
28
42
56
86
117
147
178
219
261
303
544
794
1,044
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.
1
~,
I I
I
1
j
,
I
j
1
j
1
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Renter's Tax Credit
Page 3 of5
CHART 2
Persons in
Household
(Include Applicant)
2014 Gross
Income Limit
$16.057
18.552
23.834
28.265
31.925
36.384
40,484
48.065
I
I
I
I
I
I
I
2
3
4
5
6
7
8
9
II
I
I
I
II
11
I
I
I
I
I
I
II
I
I
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 Service at 410-767-4433 (BaHimore Area) or 1-800-944-7403 (Toll 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.
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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.
2014 Combined
Income
]raxum,]
II
II
$0
25
50
75
100
155
210
265
320
395
470
545
620
710
I
I
$ Oto 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
I
I
I
I
I
I
I
II
II
II
II
II
I
I
I
il
I
I
I
I
II
II
II
I
I
I
I
I
I
I
I
I
18,000
19,000
I
I
800
890
I
 PDF to HTML - Convert PDF files to HTML files
Renter's Tax Credit
Page 50f5
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 1Maryland Relay 800-735-2258
@
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,b
MS
,
Ii
;!jC
h!
i -
!
12200 Tech Road,Sutte 250, Silver Spring, Maryland 20904-1983
Phone: 30:1..-622-2400
Fax: 30:1..-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 Bill21-15, 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. Bill 22-15 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
G:r
~~
:;r"f~~!"t:'
..
MON1GO~~fRY
H0USING
PARTNERSHIP
~hboiWorks-
CRAIlIDlED MEMIIER
ni'rkil~~ J~'.~'·i!Ja
UI
Buiid
Si")lt~
G1JI1lIIllnilil";:
 PDF to HTML - Convert PDF files to HTML files
certificate of occupancy or only units that are currently vacant? Partially 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 Bi1l22-15
places the responsibility of the website on the County Executive's Office. We must make sure
this website incorporates the existing :tvIPDU 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 of the 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,
~6iI--
Robert A. Goldman, ESQ.
President
Montgomery Housing Partnership
Bills 21-15
&
22-15
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COMMUNITY ACTlON 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 of our 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 find 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
of the low-income community.
.
~.
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
(Voice or via
M[)
Relay
@
7tt) • 240-777-3295 FAX
www.montgomerycounlymd.gov/hhs
montgomerycountymd.gov/311
:J,~31:tf
301-251-4850 TTY
UUJI
"'M'·II.jl,
..
~l7"
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THE MONTGOMERY COUNTY
COMMUNITY ACTION BOARD'S
2015 POVERTY FORUMS
APublic Forum
&
Community Resouf<e Fair
January 28th
Gaithersburg
OACiiiin.
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
(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, 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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II
Montgomery County: Just the Facts
ANNUAL INCOME AT
COUNTY MINIMUM WAGE =
$17,472
SELF-SUFFICIENCY
STANDARD FOR A SINGLE
PARENT WITH ONE INFANT
AND ONE PRESCHOOLER =
$85,926
RENTERS WHO ARE HOUSING
BURDENED= 48%
HOMEOWNERS WHO ARE HOUSING
BURDENED=28.9 %
I
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% OF GROSS INCOME ON CHILD CARE,
AFTER RECEIVING A SUBSIDY
MORE CHILDREN ARE FOOD
INSECURE THAN IN ANY
OTHER COUNTY IN MARYLAND
2013 UNEMPLOYMENT RATE=6.2%
AFRICAN AMERICANS= 10.4%
HISPANIC RESIDENTS=8.2 %
LIVING IN POVERTY=25.6 %
DISABLED RESIDENTS= 13.7 %
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
-Gill-'
Advisory Board, Office of Community Partnerships,
~~1t~'t~:
Montgomery College, the Gilchrist Center for Cultural
~
~.i
Diversity, and the Montgomery County Conflict
·17
16 •
Resolution Center.
'-<I4!.i!Y.i@
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 (TTY)
Alternative formats of this document are available upon
request. Please call the CAA or send e-mail to
Leah. Goldfine@montgomerycountymd.gov
Real Life 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.
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2015 MARYLAND RENTERS' TAX CREDIT
INSTRUCTIONS AND APPLICADON
Form RTC-60
State of Maryland
Department
of
Assessments and Taxation
www.dat.maryland.gov
Filing Deadline - September 1, 2015 •
The State of Maryland provides a direct check payment of up
to
$750 a year for renters who paid rent in the State of
Maryland and meet certain eligibility requirements.
• Renters age 60 and over or those 100% disabled as of December, 31, 2014, see CHART 1 below.
• Renters under age 60, who have one or more dependents under the age of 18 living in their household and who
do not receive Federal or State housing subsidies or reside in public housing, see CHART 1
&
2.
CHART
1 -
AGE
60
DR OWER DR 100% DI$ABUD.
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
~
than the figure in Column B across from your income, you may be eligible and are
encouraged to apply.
(A)
(8)
(A)
2014 Total
Gross Income
$1 - 5,000
6,000
7,000
8,000
9,000
2014
Monthly Rent
14
28
42
56
86
2014 Total
Gross Income
$10,000
11,000
12,000
13,000
14,000
(8)
2014
Monthly Rent
(A)
2014 Total
Gross Income
(8)
2014
Monthly Rent
$303
$117
147
178
219
261
$15,000
17,000
20,000
25,000
30,000
394
544
794
1,044
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 OFAGE.
If you are a renter under the age of 60 who, during 2014 had at least one dependent under the age of 18 liying 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
(Includes Applicant)
Income Limit
2
$16,057
3
$18,552
4
$23,834
Persons in Household 2014 Gross
(Includes Applicant) Income Limit
5
$28,265
6
$31,925
7
$36,384
Persons in Household 2014 Gross
(Includes Applicant) 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 'rHIS IMPORTANT INFORMAflON BEFORE COMPLmNG THE APPLICATION
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;
• fjrst time al2l2licants. and I2rior year
applicants who moved jn 2014
must submit a copy of their 2014
lease(s). rental agreement,
cancelled checks. monw 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 LINE 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 ALL
APPLICANTS
Each of the following requirements must
be met by every applicant:
I
j
r
ln
....
~
,
r~
.....
,......-.""""
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.
"""
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
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
RTC-60
1.
0
Mr.
Last
Name
Renters' Tax Credit Application
First Name and Middle Initial
2015
3. Your Birth Dale
4. Daytime Telephone
No.
7.
HisiHer Birth Date
2.
Your Social Seeurtty Number
o Mrs.
OMs.
5.
Enter Spouse's or Co-tenant's Full Name (Circle Which)
6.
HislHer Social Security Number
8.
Present Addres. (Number and Street, Rural Route)
Apartment No.
City, Town, or Post
Office
County
Zip
Code
9.
10.
Address in
2014 H
Different
from
Above
Mailing Address
n
Different from Presant Address
City. Town. or Post
Office
County
Zip
Code
Zip
Code
City. Town, or Post Office
State
o
Divorced
your
0
o
Single Family House
0
Totally Disabled (SubmH
proof)
o
Mobile Home Pad
14.
Applicant Stetus:
0
Age
60
or Over
o
Surviving Spouse
o
Other
(Specify)
o
Under Age
60
wHh
Dependent
Child
Address
of
15a..
Enter the name and address
of
the management company or person
to
whom you paid rent for at least six months in
2014.
Ust any other landlord on a separale
sheet
of
paper.
Name
of
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.
16.
Do
you rent from a person related
to
you [Including In-Laws}?
~
yes.
IIt1lICh
a photocopy
of
your lease.
Address
of
Management Company
or
Landlord
0
Yes
0
Yes
No
Relationship_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __
lea.
Do
you own
any
real estate in the State of MalYland or elsewhere?
0
0
No
OVER TO OTHER SIDE TO COMPLETE AND SIGN THE APPLICATION
DO NOT WRITE BELOW - OFFICE USE ONLY
APPL.
#_ _ _ _ _ __
RYe15
@
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PLEASE COMPLETE OTHER SIDE OF APPLICATION FIRST . .
17. List all household residents who lived WITh
18. Did or will you, andloryour spouse, file a Federal Income Tax Return for 20141 Dyes D No
"yes, a copy
of
your return (and if married filing
separately, a copy of your spouse's return) with all accompanying schedules must
be
submitted
with
this application.
19.
AMOUNTS AND SOURCES OF INCOME IN 2014
PROOF OF All INCOME MUST BE ATTACHED
(ATTACH COPIES - NOT ORIGINALS)
(1)
APPLICANT
(2)
SPOUSE!
CO-TENANT
(3)
All
OTHERS
OFFICE
USE
ONLY
Wages, Salary, TIps, Bonuses, CommiSSions, Fees................................................................
1 - - - - - -
- - + - - - - - - - + - - - - - - - + - - - - - - ­
+ ______-+______+ _______
Capital Gains (Includes non-taxed gains) ..............................................................................
1 - - - -
---+-------+------+------­
Rental Profits
or Business Profits
(Circle which) ..................................................
1-_ _ _ _ _ _
+ ______-+______+ _______
Room &8oard paid to you
by
a nondepandent resident ......................................................
1-_ _ _ _ _ _
+ ______-+______+ _______
Unemployment Insurance; Wor1<ers' Compensation (Circle which) ........................................
1-_ _ _ _ _ _
+ ______-+______+ _______
Alimony; Support Money (Cirdewhich) ................................................................................
1-_ _ _ _ _ _
+ ______-+______+ _______
Public Assistance (Attach AIMS) or other Government Grants (Cirde which)......................:...
1-_ _ _ _ _ _
+ ______-+______+ _______
Sociat Securtty (Attach copy of
2014
Form
SSA-1099)
If
none,enter
'0' ..............................
1-_ _ _ _ _ _
+ ______-+______+ _______
S.SJ.
Benefits
for
2014 (Attach Proof) ..................................................................................
1-_ _ _ _
--+-------I-------!-------­
Railroad Retirement (Attach copy 012014 Verification or Rate letter) ....................................
I-______+ ______-+______+ _______
Veteran's Benefits par year ..................................................................................................
I--------!--------+------+-,...-----­
Other Pensions, Annuities, and IRAs per year
Of
a rollover, attach
proof) ..............................
1-_ _ _ _ _ _
+ ______-+______+ _______
Gifts over $300; Expenses Paid by Others; Inheritances (Circle which) ................................
1-_ _ _ _ _ _
+ ______-+______+ _______
Interest and Dividends
OnchJdes
both taxable and non-taxable)............................................
1-_ _ _ _ _ _
(Ne~
(Ne~
All Other Monies Received (Indicate 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
Total Rent for
Jan. _ _ _ _ _ _ Feb. _ _ _ _ _ _ March _ _ _ _ _ _ April _ _ _ _ _ _ May _ _ _ _ __
July _ _ _ _ _ _ Aug.
21. Do you receive any rent subsidy? D No
Sept.
Oct.
Nov. _ _ _ _ _ _ _ Dec. _ _ _ _ __
0
Yes, from whom
22. Which utilities or services were included in the monthly rent: If none, check None.
Utilities:
Services:
D ElectriC (other than for heat)
D Meals
D Pet Fee
0
0
Gas (other than for heat)
HousecieaninglMedical
DHeat
o
Parking Garage Fee
o
None
D Other
DNone
23. I declare under the penatties
of
perjury, 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
1ieasury, 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 fur1her authorize any landlord
listed on this application
to
provide information about
my
rental agreement and occupants of the rental unit. I understand that
the
Department may
request
at
a
taler
date additional information
to
verity
the
amount
of
income reported on
the
form, and that independent verifications of
the
infonnatlon reported may
be
made.
Applicant's Signature
Date
Spouse's or Co-tenant's Signature
Name of Preparer Other Than Applicant
Date
Telephone
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 PUBLIC INSPECTION • FILING DEADLINE IS SEPTEMBER 1, 2015
AT8-60R
@
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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 ifthe credit would be less than $1.
"Occupancy Rent"
=
$l,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
st
$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% of16,001
Amount of payment
$820
»>
$750
360
If County payment is 50% of State payment, the County payment would be $375.