Maryland 2022 Regular Session

Maryland House Bill HB923

Introduced
2/7/22  

Caption

Property Tax - Exemption for Dwellings of Surviving Spouses of Disabled Veterans - Application

Impact

The bill’s provisions directly impact Maryland’s property tax law, specifically targeting sections related to exemptions for disabled active duty service members, disabled veterans, and their families. By ensuring that surviving spouses who meet specific requirements can receive property tax exemptions retroactively, it not only offers them immediate financial relief but also acknowledges their ongoing commitment as family members of service personnel. Given that the law would be applicable to all taxable years beginning after June 30, 2022, it sets a clear timeline for implementation, allowing eligible individuals to better prepare and plan financially.

Summary

House Bill 923 seeks to amend the current property tax exemption regulations for dwellings owned by the surviving spouses of disabled veterans in Maryland. The bill alters the application requirements, aiming to simplify the process for eligible surviving spouses to obtain a property tax exemption. This initiative recognizes the sacrifices made by military families and provides a financial relief measure by exempting certain dwellings from property taxes, thus easing the burden on these individuals during their period of mourning and adjustment following the loss of a veteran spouse.

Contention

Notable points of contention surrounding HB 923 include the need for clarity in the application and eligibility process, which some critics believe could still present challenges despite the intended simplifications. Concerns were also raised regarding how local governments, such as Montgomery County, will enforce these provisions and whether any additional burdens might be placed on them in the process of implementing these tax refunds and exemptions. While the bill has gained traction for its benevolent intent, ongoing discussions emphasize the importance of adequate support systems to ensure that the exemptions effectively reach the intended recipients without excessive administrative hurdles.

Companion Bills

No companion bills found.

Previously Filed As

MD HB443

Property Tax - Exemption for Dwellings of Surviving Spouses of Disabled Veterans - Application

MD SB32

Property Tax - Exemption for Dwellings of Disabled Veterans - Application

MD HB809

Property Tax Exemption - Disabled Veteran, Active Duty, and Surviving Spouse - Application Process

MD SB975

Property Tax Exemption - Disabled Veteran, Active Duty, and Surviving Spouse - Application Process

MD HB224

Property Tax Exemption – Disabled Veterans

MD SB148

Property Tax Exemption - Disabled Veterans

MD HB1168

Real property; tax exemption for certain disabled veterans and surviving spouses.

MD HB1168

Real property; tax exemption for certain disabled veterans and surviving spouses.

MD HB1470

Real property; tax exemption for certain disabled veterans and surviving spouses.

MD HB2361

Real property; tax exemption for certain disabled veterans and surviving spouses.

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