EXPLANATION: CAPITALS indicate matter added to existing law.
[Brackets] indicate matter deleted from existing law.
* WARNING: THIS IS AN UNOFFICIAL, INTRODUCTORY COPY OF THE BILL.
THE OFFICIAL COPY CONSIDERED BY THE CITY COUNCIL IS THE FIRST READER COPY.
INTRODUCTORY*
CITY OF BALTIMORE
COUNCIL BILL
Introduced by: Councilmember Clarke
A BILL ENTITLED
AN ORDINANCE concerning
Title
Property Tax - Homestead Tax Credit
FOR the purpose of prohibiting the receipt of a homestead property tax credit for more than 1 dwelling; and providing for civil and criminal penalties for violations.
Body
BY repealing and reordaining, with amendments
Article 28 - Taxes
Section(s) 10-1
Baltimore City Code
(Edition 2000)
SECTION 1. BE IT ORDAINED BY THE MAYOR AND CITY COUNCIL OF BALTIMORE, That the Laws of Baltimore City read as follows:
Baltimore City Code
Article 28. Taxes
Subtitle 10. Credits
§ 10-1. Homestead property.
(A) CREDIT PERCENTAGE.
Pursuant to the authorization contained in State Tax-Property Article § 9-105, for the taxable year beginning July 1, 1993, the homestead credit percentage for the City property tax is 104%.
(B) PROHIBITED CONDUCT.
NO PERSON MAY CLAIM, DIRECTLY OR INDIRECTLY, OR RECEIVE AND RETAIN FROM THE CITY OR FROM THE CITY AND ANY OTHER TAXING AUTHORITY THE BENEFIT OF A HOMESTEAD PROPERTY TAX CREDIT FOR MORE THAN 1 DWELLING.
(C) CIVIL PENALTY.
(1) ANY PERSON WHO RECEIVES AND RETAINS A HOMESTEAD PROPERTY TAX CREDIT IN VIOLATION OF SUBSECTION (B) OF THIS SECTION IS LIABLE TO THE CITY, ON NOTICE AND OPPORTUNITY FOR A HEARING, FOR:
(I) THE FULL AMOUNT OF ALL HOMESTEAD PROPERTY TAX CREDITS RECEIVED ON ALL DWELLINGS IN THE CITY FOR THE TAX YEAR IN WHICH THE NOTICE IS GIVEN AND FOR THE PRECEDING 3 TAX YEARS; AND
(II) A CIVIL PENALTY IN AN AMOUNT EQUAL TO TWICE THE AMOUNT OF THE CREDITS FOR THOSE YEARS.
(2) UNTIL PAID IN FULL, THESE AMOUNTS ARE A LIEN ON THE PROPERTIES FOR WHICH THE HOMESTEAD PROPERTY TAX CREDIT HAD BEEN RECEIVED.
(D) CRIMINAL PENALTY.
ANY PERSON WHO CLAIMS, DIRECTLY OR INDIRECTLY, OR RECEIVES AND RETAINS A HOMESTEAD PROPERTY TAX CREDIT IN VIOLATION OF SUBSECTION (B) OF THIS SECTION IS GUILTY OF A MISDEMEANOR AND, ON CONVICTION, IS SUBJECT TO A FINE OF NOT MORE THAN $1,000 OR IMPRISONMENT FOR NOT MORE THAN 90 DAYS OR BOTH FINE AND IMPRISONMENT.
SECTION 2. AND BE IT FURTHER ORDAINED, That the catchlines contained in this Ordinance are not law and may not be considered to have been enacted as a part of this or any prior Ordinance.
SECTION 3. AND BE IT FURTHER ORDAINED, That this Ordinance takes effect on the 30th day after the date it is enacted.
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