CATEGORY:

HOMEOWNERS' TAX CREDIT

012

SUBJECT:

Application

020

TOPIC:

Filing Deadline Requirements

080

Date Issued
10/8/79

Revision #3
5/1/88

There are very specific and strict application filing requirements established in the Homeowners' Tax Credit law.

1. The homeowner may apply for the tax credit no later than September 1 of the taxable year in which the tax credit is sought, on a standard form provided by the Department. Section 9-104(k);
2. If the application has not been made on or before September 1, the Department may, upon good cause shown, accept any application submitted after September 1, but no later than October 31 Id;
3. A homeowner not filing by September 1 shall complete an affidavit stating the reason or good cause for the untimely filing if the application is to be considered for an extension [COMAR 18.07.01.03 (B)(5)].
4. The Department shall notify the homeowner on a standard written form of the final determination whether to accept or reject a late application [Section 9-104(k)(2)];
5. The Circuit Courts in three subdivisions all have ruled "as a matter of law " that no late applications can be accepted after October 31, regardless of how good the cause shown. See e.g. State Department of Assessments & Taxation v. Moffett, Circuit Court for Montgomery County, Law No. 58583; State Department of Assessments & Taxation v. Sutherland, Circuit Court for Prince George's County, Law No. 87855; and State Department of Assessments & Taxation v. Szamborski, Baltimore City Court 25P/82/1-106773;
6. A special exemption exists whereby the Department can accept a later application up until the following April 15th in the very limited instance of an applicant who is age 70 or over and who received a tax credit in the prior year [Section 9-104(k)].
7. If a completed application is submitted by May 1, preceding the taxable year for which the credit is sought, the Department shall have prepared either a tax bill reflecting the final tax liability after the allowance of any credit due or a tax credit certificate reflecting the credit amount which will be sent to the homeowner during the same month as the tax bill [Section 9-104(m)].