§ 20-3-212. DEFERRAL OF CHARGES.

(a)

A homeowner, upon whose dwelling charges are levied under § 20-2-107, § 20-2-108, § 20-3-201, or § 20-3-218 of this article and who has been determined to be eligible for a tax credit by reason of income under the provisions of the Ann. Code of Md., Tax-Property article, § 9-101, as amended, and:

(1)

Who has reached the age of sixty (60) years prior to July 1 of the year for which the deferral is sought; or

(2)

Who has been determined to be permanently and totally disabled by the county health officer or who receives benefits as a result of a finding of permanent and total disability under the Social Security Act or under the Railroad Retirement Act;

shall be eligible to have the annual payments of those charges deferred during such period or periods when the homeowner, upon application therefor, qualifies for such deferral. Such deferral shall be terminated on the earlier to occur, when the homeowner dies, sells, or alienates the dwelling which is subject to the deferral. The deferral shall be allowed to the unmarried, surviving spouse of the homeowner, provided that the surviving spouse meets all the qualifications, except age, to receive the deferral. When the deferral is terminated because the homeowner dies, sells or alienates the dwelling which is subject to the deferral, the total deferred charges levied under § 20-2-107, § 20-2-108, § 20-3-201, or § 20-3-218 of this article, with interest calculated upon the cumulative annual payments for the period of the deferment, shall become due immediately and shall constitute a lien subject to the provisions of § 20-3-209 of this subtitle, with the annual assessment for subsequent years to be resumed.

(b)

As used in this section, the following words shall have the meanings herein specified:

DWELLING means the dwelling house of one (1) or more homeowners and the lot or curtilage where the same is erected which is used as the principal residence of such homeowner or homeowners. No dwelling shall be deemed a principal residence which is not actually occupied or expected to be actually occupied by such homeowner or homeowners for more than six (6) months of any consecutive twelve-month period, including the date of application for deferral. A homeowner or homeowners may claim a deferral on only one (1) such dwelling. The administrative units or official administering the program may qualify a homeowner otherwise eligible for the deferral, if he does not actually reside in the dwelling the required time period for reason of illness or need of special care.

HOMEOWNER means every person who actually resides in a dwelling in which such person has a legal interest, including any life estate, whether as sole owner, joint tenant, tenant in common, or tenant by the entireties.

INTEREST means the interest rate established at the sale of metropolitan district bonds immediately preceding the date that the interest payment is required by this section.

(c)

All applications for the deferral of annual payment herein shall be filed annually before September 1 or such later date as may be specified by the Director of Budget and Finance of the taxable year in which the deferral is sought with the Director of Budget and Finance or his designated agent only on forms periodically prepared and furnished by him upon request. No application shall be received and accepted which is submitted to the supervisor on any form other than the one prepared by the Director.

(d)

It shall be the duty of the Director of Budget and Finance or designee to approve or disapprove the application, and he shall notify those applicants disapproved in writing of his ruling. Such notice shall be deemed to be sufficient if mailed to the applicant at the address set forth in the application.

(e)

If a previously eligible homeowner becomes ineligible in any year for the deferral specified above, he shall be required to pay only the annual payment ordinarily assessed under this section for that year in which he is determined to be ineligible. If the homeowner thereafter becomes eligible and applies for the deferral in another year, the deferral shall be reinstated.

(f)

A homeowner who has become ineligible for the deferral specified above or who remains eligible but so desires may liquidate the deferred annual payments, with interest thereon, at any time.

(1988 Code, § 35-223) (Bill No. 49-96, § 21, 7-1-1996; Bill No. 30-03, § 1, 7-1-2004)