Council reviews draft O-26-4 to mirror county language on certain tax credits; members press for principal-residence clarity

Jamie presented proposed edits to O-26-4 to align the town’s draft taxation code with county and state eligibility language for certain disability and fallen-officer tax credits.

Staff noted a key change: the county’s eligibility language references domicile in the state, and the town’s draft was revised to match that standard instead of specifying Calvert County residency. Councilors raised a substantive concern about whether the draft explicitly requires the property receiving the credit to be the principal residence of the eligible person; several members said they expected principal-residence language and asked staff to confirm that the draft includes it. Jamie and others referenced the revised draft’s language and pointed to section A1 as wording that identifies the principal residence of the eligible person, but the council asked for a final attorney review to ensure the ordinance cannot be interpreted to grant credits on non-primary residences.

Council members also asked whether the town would have to re-administer or recertify claims: staff said the county/state certification process covers most of the eligibility determinations and that the town would accept those certifications and only perform limited administrative verification rather than re-certifying eligibility.

Ending: Staff will confirm that the draft explicitly requires the property to be the principal residence and will bring the final ordinance language, including attorney confirmations, to the council for adoption.