§14–883.    IN EFFECT

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

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

        (1)    is a dependent of the homeowner under § 152 of the Internal Revenue Code; or

        (2)    pays a reasonable amount for rent or room and board.

    (c)    “Dwelling” has the meaning stated in § 9–105 of this article.

    (d)    “Homeowner” has the meaning stated in § 9–105 of this article.

    (e)    “Ombudsman” means the State Tax Sale Ombudsman established under § 2–112 of this article.

    (f)    “Program” means the Homeowner Protection Program established under this part.

    (g)    “Tax” has the meaning stated in § 14–801 of this subtitle.

§14–883.    ** TAKES EFFECT JANUARY 1, 2026 PER CHAPTER 231 OF 2025 **

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

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

        (1)    is a dependent of the homeowner under § 152 of the Internal Revenue Code; or

        (2)    pays a reasonable amount for rent or room and board.

    (c)    “Dwelling” has the meaning stated in § 9–105 of this article.

    (d)    “Homeowner” means:

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

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

            (i)    the estate of the homeowner;

            (ii)    the personal representative of the homeowner; or

            (iii)    an heir or legatee of the homeowner who is entitled to inherit the homeowner’s dwelling.

    (e)    “Ombudsman” means the State Tax Sale Ombudsman established under § 2–112 of this article.

    (f)    “Program” means the Homeowner Protection Program established under this part.

    (g)    “Tax” has the meaning stated in § 14–801 of this subtitle.