§ 9-248. Family assistance dwelling

   (a) "Family assistance dwelling" defined. -- 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) Credit for tax imposed on a family assistance dwelling. -- 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) Amount, duration, eligibility and regulations. -- 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.

HISTORY: 2008, ch. 210.