1. (a) In this part the following words have the meanings indicated.

2. (b) “Combined income” means the combined Maryland adjusted gross income of all individuals who actually reside in a dwelling except an individual who:

   1. (1) is a dependent of the homeowner under § 152 of the Internal Revenue Code; or
   2. (2) pays a reasonable amount for rent or room and board.
3. (c) “Dwelling” has the meaning stated in § 9-105 of this article.

4. (d) “Homeowner” means:

   1. (1) a homeowner as defined in § 9-105 of this article; or

   2. (2) if a homeowner as defined in § 9-105 of this article is deceased:

      1. (i) the estate of the homeowner;
      2. (ii) the personal representative of the homeowner; or
      3. (iii) an heir or legatee of the homeowner who is entitled to inherit the homeowner's dwelling.
5. (e) “Ombudsman” means the State Tax Sale Ombudsman established under § 2-112 of this article.
6. (f) “Program” means the Homeowner Protection Program established under this part.
7. (g) “Tax” has the meaning stated in § 14-801 of this subtitle.

<Section effective Jan. 1, 2026. See, also, section 14-883 effective until Jan. 1, 2026.>

Added by Acts 2021, c. 382, § 1, eff. July 1, 2022. Amended by Acts 2025, c. 231, § 1, eff. Jan. 1, 2026.