[Adopted 10-13-1969 by Ord. No. 38]
There is hereby created a tax credit from real
property taxation levied by the Commissioners of Leonardtown[1] for certain homeowners by reason of age and income as
hereinafter provided.
[1]
Editor's Note: Pursuant to the 1989 Charter,
the Commissioners of Leonardtown are now the Mayor and Council of
the Town of Leonardtown.
As used in this article, the following words
have the meanings herein specified:
The combined gross income of all homeowners, if more than
one, and all persons actually residing in the same dwelling, except
persons whose contributions, reasonably apportionable towards the
cost of upkeep, maintenance and repair of the dwelling, are in the
form of fixed rental charges.
The dwelling house of one or more homeowners and the lot
or curtilage where the same is erected which is used as the principal
residence of such homeowner or homeowners. No "dwelling" shall be
deemed a principal residence which is not actually occupied or expected
to be actually occupied by such homeowner or homeowners for more than
six months of some twelve-month period, including the date of application
for credit. A homeowner or homeowners may claim credit on only one
such dwelling. A homeowner otherwise eligible for the tax credit if
he does not actually reside in the dwelling for the required time
period for reason of illness or need of special care may be qualified
by the official administering this article.
The total gross income from all sources, except social security
payments, including but not limited to gifts, and whether or not included
in the definitions of gross income for federal or state income tax
purposes.
Every person who actually resides in a dwelling in which
such person has a legal interest, including any life estate, whether
a sole owner, joint tenant, tenant in common or tenant by the entireties.
There shall be allowed upon the application of any homeowner who shall have attained the age of 65 years by the July 1 which is the first day of the taxable year for which the credit is sought and whose gross income or whose combined gross income, as the case may be, shall not be in excess of $5,000 for the calendar year immediately preceding the fiscal year of application a single tax credit from property taxes levied upon real property in the Town of Leonardtown by the Commissioners of Leonardtown upon the dwelling for which application for tax credit is made, which tax credit shall equal 50% of the assessed value of such dwelling or $4,000, whichever is the lesser amount, multiplied by the tax rate. Application for tax credit shall be as provided in § 137-6 of this article.
The Clerk to the Commissioners of Leonardtown
shall administer this article.
The Clerk to the Commissioners of Leonardtown
shall give the taxpayer a notice of the possible tax credit provided
by this article at the time his tax bill is sent to him.
Application for tax credit shall be made on
an application form provided by the Commissioners of Leonardtown and
shall be filed with the Clerk to the Commissioners of Leonardtown.
The application for tax credit shall be made under oath or affirmation
that the matters and facts stated in the application are true to the
best of the applicant's knowledge, information and belief. The application
need not be submitted in person by the taxpayer. The taxpayer may
apply for the tax credit at any time up to September 1 of the taxable
year, but if he has not made application on or before that date, the
credit shall not be allowed.
