Maryland
Assessment

Procedures
Manual

CATEGORY:

HOMEOWNERS' TAX CREDIT

012

SUBJECT:

Application

020

TOPIC:

Applicant and Spouse's Signatures

136

Date Issued
5/1/88

Revision #

 

001: Procedures
004: Owners
008: Taxable Property
009: Exemptions
012: Credits
014: Valuation
018: Operating Property
of Utilities and Railroads
019: Real Property
029: Notices
045: Assessment Records
067: Allowances and
Removal
229: Maryland Tax Court
232: Administration
255: Appeals
300: Triennial Assessments
350: Personal Property
375: Personal Property
 
Alphabetical Index
Numerical Index
 

 

Item 20 - Perjury Oath/Social Security Release/and Applicant and Spouse's Signature

All applications for the Homeowners' Tax Credit Program must be signed by both the individual applying for the credit and his or her spouse. In addition, the application must be signed by any resident co-owner. The applicant's signature alone does not suffice because of the perjury oath requirements and because of the need to reserve the right to obtain verification of benefits from the Social Security Administration for each individual.

In instances where any necessary party fails to sign the application form, the application form must be returned to the applicant for his/her or their signature, accompanied by form letter HTC-1.

The signature of "preparer other than taxpayer" is not mandatory as in the case of the applicant(s).

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