§ 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.

HISTORY: 1991, ch. 415; 1995, ch. 3, § 1.