Section 9-219 - Rental dwellings providing reduced rents for elderly or disabled tenants.
§ 9-219. Rental dwellings providing reduced rents for elderly or disabled tenants.
(a) Qualifications for credit.- The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on rental dwellings of owners who provide reduced rents for any tenant who:
(1) is at least 65 years old;
(2) has been found permanently and totally disabled and has qualified for benefits under:
(i) the Social Security Act;
(ii) the Railroad Retirement Act;
(iii) any federal act for members of the United States armed forces; or
(iv) any federal retirement system; or
(3) has been found permanently and totally disabled by a county health officer or the Baltimore City Commissioner of Health.
(b) Eligibility; amount and duration; implementation.- The county or municipal corporation may provide, by law, for:
(1) the specific requirements for eligibility for a tax credit authorized under this section;
(2) additional limitations on eligibility for the credit;
(3) the amount and duration of the credit; and
(4) any other provision appropriate to implement the credit.
[1991, ch. 415; 1995, ch. 3, § 1.]