[Adopted 7-23-2019 by Ord. No. 20-19]
A.
Calvert County grants a credit against the County property tax imposed on the principal residences of certain County taxpayers as prescribed in this Article XIV.
B.
The real property tax credit granted eligible applicants pursuant to this Article XIV shall not exceed the County property tax imposed on the principal residence, but may be less based upon application of § 136-59B through D, where the credit for the next principal residence shall not exceed that for which the applicant was eligible at the time of qualifying death or disability.
C.
The terms and phrases in this section have the same meanings as in
§ 9-210 of the Tax-Property Article of the Annotated Code,
as amended from time to time.
Applicants holding at least equitable title in the principal
residence as sole tenant, tenants by the entireties, or joint tenants
or tenants in common where the law enforcement officer's or rescue
worker's spouse or cohabitant are the only other holder of an interest,
and shall be eligible for the tax credit upon meeting one of the following
additional criteria:
A.
The property that is the subject of the application is the principal
residence of:
(1)
The disabled law enforcement officer or rescue worker at the time
the law enforcement officer or rescue worker was adjudged to be permanently
and totally disabled; or
(2)
The fallen law enforcement officer or rescue worker and her or his
spouse or cohabitant at the time of the fallen law enforcement officer's
or rescue worker's death; or
(3)
The surviving spouse or cohabitant of a fallen law enforcement officer
or rescue worker at the time of the fallen law enforcement officer's
or rescue worker's death; or
B.
The disabled law enforcement officer or rescue worker was and has
remained domiciled in the State of Maryland since the date adjudged
to be permanently and totally disabled, and acquires a principal residence
within Calvert County within 10 years of the date adjudged to be permanently
and totally disabled; or
C.
The surviving spouse or the cohabitant of a fallen law enforcement
officer or rescue worker was and has remained domiciled in the State
of Maryland since the date of the fallen law enforcement officer's
or rescue worker's death, and acquires a principal residence in Calvert
County within 10 years of the fallen law enforcement officer's or
rescue worker's death; or
D.
If the principal residence was acquired after the disabled law enforcement officer or rescue worker or the surviving spouse or the cohabitant qualified for a credit for a former dwelling under Subsections A, B, or C above, the credit will be available to the extent, and not exceeding the amount, of the previous credit.
A.
For Tax Year 2019, complete applications for tax credit pursuant
to this article must be received by the Department of Finance and
Budget on or before September 1, 2019;
B.
For each subsequent tax year, complete applications for tax credit
pursuant to this article must be received by the Department of Finance
and Budget on or before April 1 of the tax year in which the credit
is requested;
C.
An application or renewal application is required for each tax year
in which the credit is sought; and
