Maryland Tax - Property Section 9-215.1

      (a)      The governing body of a municipal corporation may grant, by law, a local supplement to the Homeowners Property Tax Credit Program provided under § 9-104 of this title.

      (b)      The municipal corporation may not obtain reimbursement under § 9-104(q) of this title for the amount of the local supplement authorized under this section.

      (c)      The municipal corporation shall notify the Department of the enactment of the local supplement and any change in the local supplement in accordance with any guidelines specified by the Department.

      (d)      The municipal corporation is responsible for the administrative duties that relate to the application, determination of eligibility, and payment of a property tax credit under this section.

      (e)      (1)      The local supplement authorized in accordance with subsection (a) of this section shall be equal to a percentage not to exceed 50% of the State homeowners property tax credit provided under § 9-104 of this title.

            (2)      The amount of the local supplement authorized in accordance with subsection (a) of this section shall not exceed the net property tax liability due after providing for any State property tax credit authorized under § 9-104 of this title and any local supplement to the homeowners property tax credit authorized under § 9-215 of this subtitle.

      (f)      The governing body of a municipal corporation may provide, by law, for limitations on eligibility for a local supplement granted under this section in addition to the requirements for eligibility under § 9-104 of this title.