Maryland Code, TAX – PROPERTY 9-219
Terms Used In Maryland Code, TAX - PROPERTY 9-219
(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) 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.