EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
*hb0103*
HOUSE BILL 103
Q1, O3 2lr0572
HB 1175/21 – W&M (PRE–FILED) CF 2lr0571
By: Delegate Brooks
Requested: September 23, 2021
Introduced and read first time: January 12, 2022
Assigned to: Ways and Means
A BILL ENTITLED
AN ACT concerning 1
Property Tax Credit for Disabled Veterans – Established 2
FOR the purpose of requiring the governing body of a county or of a municipal corporation 3
to grant, by law, a tax credit against the property tax imposed on the dwelling house 4
of certain disabled veterans; establishing a tax credit against the State property tax 5
on the dwelling house of certain disabled veterans; and generally relating to a 6
property tax credit for the dwelling house of a disabled veteran. 7
BY adding to 8
Article – Tax – Property 9
Section 9–112 10
Annotated Code of Maryland 11
(2019 Replacement Volume and 2021 Supplement) 12
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 13
That the Laws of Maryland read as follows: 14
Article – Tax – Property 15
9–112. 16
(A) (1) IN THIS SECTION THE F OLLOWING WORDS HAVE THE MEANINGS 17
INDICATED. 18
(2) (I) “DISABLED VETERAN ” MEANS AN INDIVIDUAL WHO: 19
1. IS HONORABLY DISCHAR GED OR RELEASED UNDE R 20
HONORABLE CIRCUM STANCES FROM ACTIVE MILITARY, NAVAL, OR AIR SERVICE AS 21
DEFINED IN 38 U.S.C. § 101; AND 22 2 HOUSE BILL 103
2. HAS BEEN DECLARED BY THE VETERANS’ 1
ADMINISTRATION TO HAV E A PERMANENT SERVIC E–CONNECTED DISABILITY THAT 2
RESULTS FROM BLINDNE SS OR OTHER DISABLIN G CAUSE THAT: 3
A. IS REASONABLY CERTAI N TO CONTINUE FOR TH E LIFE 4
OF THE VETERAN ; AND 5
B. WAS NOT CAUSED OR IN CURRED BY MISCONDUCT OF 6
THE VETERAN . 7
(II) “DISABLED VETERAN ” INCLUDES AN INDIVIDU AL WHO 8
QUALIFIES POSTHUMOUS LY FOR A SERVICE–CONNECTED DISABILITY . 9
(3) (I) “DWELLING HOUSE ” MEANS REAL PROPERTY THAT IS: 10
1. THE LEGAL RESIDENCE OF A DISABLED VETERA N; 11
AND 12
2. OCCUPIED BY NOT MORE THAN TWO FAMILIES . 13
(II) “DWELLING HOUSE ” INCLUDES THE LOT OR CURTILAGE 14
AND STRUCTURES NECES SARY TO USE THE REAL PROPERTY AS A RESIDENC E. 15
(B) (1) THE GOVERNING BODY OF A COUNTY OR OF A MUN ICIPAL 16
CORPORATION SHALL GR ANT A PROPERTY TAX C REDIT UNDER THIS SEC TION 17
AGAINST THE COUNTY O R MUNICIPAL CORPORAT ION PROPERTY TAX THA T IS 18
IMPOSED ON THE DWELL ING HOUSE OF A DISAB LED VETERAN. 19
(2) IN ADDITION TO THE PR OPERTY TAX CREDIT PR OVIDED UNDER 20
PARAGRAPH (1) OF THIS SUBSECTION , THERE IS A CREDIT AG AINST THE STATE 21
PROPERTY TAX THAT IS IMPOSED ON THE DWELL ING HOUSE OF A DISAB LED 22
VETERAN. 23
(3) THE PROPERTY TAX CRED ITS REQUIRED UNDER P ARAGRAPHS (1) 24
AND (2) OF THIS SUBSECTION S HALL EQUAL A PERCENT AGE OF THE AMOUNT OF 25
PROPERTY TAX IMPOSED ON THE DWELLING HOUS E THAT IS EQUAL TO T HE 26
PERCENTAGE OF THE DI SABLED VETERAN ’S SERVICE–CONNECTED DISABILITY 27
RATING. 28
(C) A DISABLED VETERAN SHA LL APPLY FOR THE PRO PERTY TAX CREDITS 29
UNDER THIS SECTION B Y PROVIDING TO THE DEPARTMENT : 30
HOUSE BILL 103 3
(1) A COPY OF THE DISABL ED VETERAN’S DISCHARGE CERTIFIC ATE 1
FROM ACTIVE MILITARY , NAVAL, OR AIR SERVICE; AND 2
(2) ON THE FORM PR OVIDED BY THE DEPARTMENT , A CERTIFICATION 3
OF THE DISABLED VETE RAN’S DISABILITY FROM TH E VETERANS’ ADMINISTRATION . 4
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 5
1, 2022, and shall be applicable to all taxable years beginning after June 30, 2022. 6