City of Baltimore - File #: 08-0062

• File #: 08-0062
• Version: 0
• Name: Property Tax - Homestead Tax Credit
• Type: Ordinance
• Status: Withdrawn
• File created: 3/3/2008
• In control: City Council
• Final action: 1/12/2009
• 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.
• Sponsors: Mary Pat Clarke, William H. Cole, IV, Bill Henry, Belinda Conaway, Helen L. Holton, Robert Curran, Edward Reisinger, James B. Kraft, Warren Branch, Sharon Green Middleton, Rochelle Spector, Nicholas C. D'Adamo, Agnes Welch
• Indexes: Homestead Tax Credit, Property Tax

Date	Ver.	Action By	Action	Result
1/12/2009	0	City Council	Withdrawn
3/6/2008	0	The City Council	Referred for a Report
3/6/2008	0	The City Council	Referred for a Report
3/6/2008	0	The City Council	Referred for a Report
3/3/2008	0	City Council	Introduced
3/3/2008	0	City Council	Assigned

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 ...