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 Bullock
At the request of: The Administration (Department of Finance)
A Bill Entitled
An Ordinance concerning
title
Real Property Tax Credit for Energy Conservation Devices
For the purpose of amending the energy conservation devices real property tax credit; and providing for a special effective date.
body
By repealing and reordaining, with amendments
Article 28 - Taxes
Section 10-31
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
§ 10-31. Energy Conservation Devices (Real Property Tax Credit)
(a) Definitions.
(1) In general.
In this section, the following terms have the meanings indicated.
(2) Dwelling.
(i) In general.
“Dwelling” means a house that is:
(A) used as the principal residence of the homeowner; and
(B) actually occupied or expected to be occupied by the
homeowner for more than 6 months of a 12-month period
beginning with the date of finality for the taxable year
for which the property tax credit under this section is
sought.
(ii) Inclusions.
“Dwelling” includes:
(A) a condominium unit that is occupied by an individual who
has legal interest in the condominium;
(B) an apartment in a cooperative apartm...
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