Bennett v. State Department of Assessments and Taxation

EYLER, DEBORAH S., J.

For three years, James G. Bennett (“Bennett”), the appellant, applied to the Maryland Department of Assessments and Taxation (“SDAT”), the appellee, for a homeowner’s property tax credit, pursuant to Md.Code (2000, 2001 RepLVol.), section 9-104 of the Tax-Property Code (“TP”). The SDAT denied his applications on the ground that his net worth exceeded the eligibility requirement for the tax credit. Bennett appealed each decision, also unsuccessfully, to the Property Tax Assessments Board, and then to the Maryland Tax Court, where the three cases were consolidated. The Tax…