Dorchester County, MD Article XV Senior Citizens' Tax Credit

[Adopted 3-4-2008 by Bill No. 2008-5]

§ 144-49 Statutory authorization.

Pursuant to the authorization contained in § 9-245 of the Tax-Property Article, Annotated Code of Maryland, Dorchester County may grant, by law, a tax credit against the County property tax imposed on real property that is owned by and used as the principal residence of an individual who is at least 70 years old and of limited income.

§ 144-50 Tax credit granted; application.

A. Dorchester County grants tax credit each year against the general County real property tax imposed on any real property that is owned by, and is the principal residence of, an individual who:

(1) Is at least 70 years old; and

(2) Qualifies to receive the state homeowners' property tax credit.

B. For each taxable year, the credit under this section equals 5% of the general County real property tax imposed.

C. The Director of Finance must apply this credit automatically each year to the property tax due from any eligible taxpayer. A taxpayer need not file an application, other than the application filed to receive the state homeowners' property tax credit. To qualify for this tax credit, the taxpayer must show in that application that at least one individual who owns and resides in the applicable residence is at least 70 years old.