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- For purposes of applying for a Homeowners' Property Tax Credit, a "homeowner" means "an individual
who by July 1, of the taxable year in which the credit is to be allowed, actually resides in a dwelling in which
the person has a legal interest." Section 9-104(a) Tax-Property Article Md. Ann. Code (1986).
- "Legal interest includes any life estate, whether as sole owner, joint tenant, tenant in common, tenant by the
entireties or through membership in a cooperative." Section 9-104 (a)(9).
- The legal interest shall be established as a matter of record title or by other lesser but still convincing proof
such as a copy of a last will and testament.
- Persons purchasing their homes through a land installment sales contract have sufficient legal interest for
application purposes. Section 9-104(a)(9).
- The definition of "homeowner" eligible to apply for this program also includes a homeowner who permits, pursuant
to a court order or separation agreement, a spouse, former spouse or children of that person's family to reside in
the dwelling without payment of rent. Section 9-104(a)(8).
- The Department administratively has determined that a "beneficiary of a property held in trust" has sufficient legal
interest in order to apply. However, a property titled in the name of a corporation (even though held for the benefit
of its principal owner) is not entitled to receive the Homeowners' Tax Credit.
- The Homeowners' Tax Credit enabling law no longer contains any special consideration due to the age or disability of
applicants. The actual granting of a credit depends upon the combined gross household income of the applicant(s).
- Apart from the basis "legal interest" requirement described above, there are some special limitations set forth in
this section of the manual which do restrict credit eligibility in individual cases.
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