“City supplement”
means the City of Takoma Park’s tax credit, authorized by § 9-215.1 of the Tax-Property Article of the Annotated Code of Maryland, which supplements the State of Maryland’s homeowner’s property tax credit under § 9-104 of the Tax-Property Article of the Annotated Code of Maryland.
“County supplement”
means Montgomery County, Maryland’s tax credit, authorized by § 9-215 of the Tax-Property Article of the Annotated Code of Maryland which supplements the State of Maryland’s homeowner’s property tax credit under § 9-104 of the Tax-Property Article of the Annotated Code of Maryland and is established by Montgomery County Code, § 52-85, as amended.
“Eligible for the City supplement”
means an eligible homeowner who meets the criteria set forth in Section 7.28.030A of this chapter to receive the City supplement.
"Eligible homeowner"
means a taxpayer within the City who has qualified for the State of Maryland homeowner's tax credit program established pursuant to Section 9-104 of the Tax-Property Article of the Annotated Code of Maryland, as amended (hereinafter referred to as "State homeowner's property tax credit") or meets the eligibility criteria for the County supplement established in Montgomery County Code, § 52-85, as amended.
"Taxable year"
means July 1st to June 30th, both inclusive, for which the City computes, imposes and collects real property tax.
"Total City of Takoma Park real property tax"
means the sum of all City real property taxes for which an eligible homeowner has property tax liability for a taxable year, but does not include City special assessments and charges, such as for stormwater, refuse and the like, or interest and penalties on overdue real property taxes.
(Prior code § 11A-7/Ord. 2026-2, 2/18/2026)
A. 
A City supplement to the homeowner's tax credit shall be allowed to eligible homeowners against the total City real property tax paid by the eligible homeowner for the taxable year in which the City supplement to the homeowner's tax credit is sought.
B. 
Effective July 1, 2026, and except as set forth in subsection C, the amount of the City supplement to the homeowner’s tax credit shall be equal to 100% of the County supplement to the eligible homeowner’s property tax credit for the taxable year in which the City supplement to the homeowner’s tax credit is sought.
C. 
Effective July 1, 2026, the amount of the City supplement for an eligible homeowner who is not awarded the amount of the City supplement in subsection B solely because the homeowner is not awarded the County supplement by Montgomery County, shall be equal to 50% of the eligible homeowner’s State homeowner’s property tax credit for the taxable year in which the homeowner’s tax credit City supplement is sought.
D. 
Notwithstanding the foregoing, the amount of the homeowner's tax credit City supplement authorized by this section shall not exceed the total City real property tax paid by the eligible homeowner for the taxable year in which the homeowner's tax credit City supplement is sought.
(Prior code § 11A-8/Ord. 2004-27 (part), 2004/Ord. 2005-30 § 1, 2005/Ord. 2026-2, 2/18/2026)
A. 
In order to be eligible to receive the City supplement to the State homeowner’s tax credit, a homeowner must meet the definition of an eligible homeowner and must have paid his or her total City real property tax for the taxable year in which the homeowner’s tax credit local supplement is sought.
B. 
Once the eligibility criteria established by subsection A of this section have been met, the City Manager or his or her designee shall deliver to or mail the homeowner eligible for the City supplement, by first-class mail directed to the address listed in the City of Takoma Park tax records for the homeowner or to such other address as the homeowner requests, a check for the amount of the City’s supplement to the homeowner’s tax credit.
(Prior code § 11A-9/Ord. 2004-27 (part), 2004/Ord. 2026-2, 2/18/2026)
The City Manager may promulgate regulations to carry out this homeowner's tax credit local supplement program.
(Prior code § 11A-10/Ord. 2004-27 (part), 2004/Ord. 2026-2, 2/18/2026)
In the event the City Council determines that amendments to Montgomery County Code, § 52-85, which would otherwise automatically apply within the City of Takoma Park, are not in the interests of the City, the City Council may, in addition to any other action taken pursuant to the Charter and Code, suspend the provisions of this chapter pursuant to the Charter’s emergency ordinance provisions.
(Ord. 2026-2, 2/18/2026)