Maryland § 9-248

§ 9-248.

    (a)    In this section, “family assistance dwelling” means a house, and the lot or curtilage on which the house is erected, if the house:

        (1)    is not a vacation home;

        (2)    is not the residence of the homeowner but treated as used by the homeowner for personal purposes within the meaning of § 280A(d) of the Internal Revenue Code; and

        (3)    is the only residence of an individual who:

            (i)    is the brother, sister, half–brother, half–sister, spouse, parent, step–parent, grandparent, child, step–child, adopted child, or grandchild of the homeowner;

            (ii)    makes rental payments to the homeowner that are less than 90% of a fair rental price paid for a similar dwelling in the same area; and

            (iii)    is entitled to low income assistance benefits under a federal or State program.

    (b)    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 tax credit against the county or municipal corporation property tax imposed on a family assistance dwelling.

    (c)    The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may provide, by law, for:

        (1)    the amount and duration of the tax credit under this section;

        (2)    additional eligibility criteria for the tax credit under this section;

        (3)    regulations and procedures for the application and uniform processing of requests for the tax credit; and

        (4)    any other provision necessary to carry out the credit under this section.