§ 10-204. Deferral of county property tax -- Elderly or disabled homeowners

   (a) Authorization. -- Notwithstanding Subtitle 1 of this title, the governing body of a county may authorize, by law, a payment deferral of county property tax for residential real property occupied as the principal residence of the owner.

(b) Eligibility. -- An owner is eligible for a payment deferral under subsection (a) of this section if the owner or at least 1 of the owners:

   (1) has resided in the dwelling for a period of at least 5 consecutive years;

   (2) (i) is at least 65 years of age;

      (ii) has been found permanently and totally disabled and has qualified for benefits under:

         1. the Social Security Act;

         2. the Railroad Retirement Act;

         3. any federal act for members of the United States armed forces; or

         4. any federal retirement system; or

      (iii) has been found permanently and totally disabled by a county health officer or the Baltimore City Commissioner of Health; and

   (3) meets the income eligibility requirements determined under subsection (c) of this section.

(c) Terms, conditions, etc. -- The governing body of a county that authorizes a payment deferral under subsection (a) of this section shall specify:

   (1) the amount of the tax that may be deferred, not exceeding the increase in the county property tax from the date the taxpayer elects to defer the payment of the tax;

   (2) restrictions on the amount of the real property eligible for a payment deferral under subsection (a) of this section, except that the amount of eligible property may not be less than the dwelling and curtilage, as determined by the supervisor;

   (3) the duration of the payment deferral under subsection (a) of this section;

   (4) the rate of interest to be paid on the county property tax payment from the due date without a deferral until the date that the county property tax is paid;

   (5) that any mortgagee or beneficiary under a deed of trust be entitled to receive notice of the deferral and of the amount of tax to be deferred; and

   (6) the level of income to determine eligibility for the payment deferral under subsection (a) of this section.

(d) Payment due date. -- The county property tax that is deferred under this section and any interest specified in the law authorizing the deferral are due when the deferral ends as specified in the law authorizing the deferral.

(e) Amount of deferral and interest. -- The governing body of a county that authorizes a payment deferral under subsection (a) of this section shall specify the cumulative amount of the deferral and related interest in the taxpayer's annual property tax bill.

(f) Liens. -- A lien shall attach to the property in the amount of all deferred taxes and interest. The lien shall remain attached until the deferred taxes and interest are paid.

(g) Written agreements. -- The governing body of a county that authorizes a payment deferral under subsection (a) of this section shall authorize the deferral by written agreement. The agreement shall reflect the terms and conditions of the deferral including notice of the lien. The agreement shall be recorded in the land records of the county.

(h) Penalties. -- Penalties may not be charged during the period of the deferral on any tax payments deferred under this section.

HISTORY: 1988, ch. 689; 1995, ch. 3, § 1.