Maryland 2022 Regular Session

Maryland Senate Bill SB85 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2
3	3	EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
4	4	[Brackets] indicate matter deleted from existing law.
5	5	sb0085
6	6
7	7	SENATE BILL 85
8	8	Q1, O3 2lr0571
9	9	HB 1175/21 – W&M (PRE–FILED) CF HB 103
10	10	By: Senator Jackson
11	11	Requested: September 23, 2021
12	12	Introduced and read first time: January 12, 2022
13	13	Assigned to: Budget and Taxation
14	14
15	15	A BILL ENTITLED
16	16
17	17	AN ACT concerning 1
18	18
19	19	Property Tax Credit for Disabled Veterans – Established 2
20	20
21	21	FOR the purpose of requiring the governing body of a county or of a municipal corporation 3
22	22	to grant, by law, a tax credit against the property tax imposed on the dwelling house 4
23	23	of certain disabled veterans; establishing a tax credit against the State property tax 5
24	24	on the dwelling house of certain disabled veterans; and generally relating to a 6
25	25	property tax credit for the dwelling house of a disabled veteran. 7
26	26
27	27	BY adding to 8
28	28	Article – Tax – Property 9
29	29	Section 9–112 10
30	30	Annotated Code of Maryland 11
31	31	(2019 Replacement Volume and 2021 Supplement) 12
32	32
33	33	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 13
34	34	That the Laws of Maryland read as follows: 14
35	35
36	36	Article – Tax – Property 15
37	37
38	38	9–112. 16
39	39
40	40	(A) (1) IN THIS SECTION THE F OLLOWING WORDS HAVE THE MEANINGS 17
41	41	INDICATED. 18
42	42
43	43	(2) (I) “DISABLED VETERAN ” MEANS AN INDIVIDUAL WHO: 19
44	44
45	45	1. IS HONORABLY DISCHAR GED OR RELEASED UNDE R 20
46	46	HONORABLE CIRCUM STANCES FROM ACTIVE MILITARY, NAVAL, OR AIR SERVICE AS 21
47	47	DEFINED IN 38 U.S.C. § 101; AND 22 2 SENATE BILL 85
48	48
49	49
50	50
51	51	2. HAS BEEN DECLARED BY THE VETERANS’ 1
52	52	ADMINISTRATION TO HAV E A PERMANENT SERVIC E–CONNECTED DISABILITY THAT 2
53	53	RESULTS FROM BLINDNE SS OR OTHER DISABLIN G CAUSE THAT: 3
54	54
55	55	A. IS REASONABLY CERTAI N TO CONTINUE FOR TH E LIFE 4
56	56	OF THE VETERAN ; AND 5
57	57
58	58	B. WAS NOT CAUSED OR IN CURRED BY MISCONDUCT OF 6
59	59	THE VETERAN . 7
60	60
61	61	(II) “DISABLED VETERAN ” INCLUDES AN INDIVIDU AL WHO 8
62	62	QUALIFIES POSTHUMOUS LY FOR A SERVICE–CONNECTED DISABILITY . 9
63	63
64	64	(3) (I) “DWELLING HOUSE ” MEANS REAL PROPERTY THAT IS: 10
65	65
66	66	1. THE LEGAL RESIDENCE OF A DISABLED VETERA N; 11
67	67	AND 12
68	68
69	69	2. OCCUPIED BY NOT MORE THAN TWO FAMILIES . 13
70	70
71	71	(II) “DWELLING HOUSE ” INCLUDES THE LOT OR CURTILAGE 14
72	72	AND STRUCTURES NECES SARY TO USE THE REAL PROPERTY AS A RESIDENC E. 15
73	73
74	74	(B) (1) THE GOVERNING BODY OF A COUNTY OR OF A MUN ICIPAL 16
75	75	CORPORATION SHALL GR ANT A PROPERTY TAX C REDIT UNDER THIS SEC TION 17
76	76	AGAINST THE COUNTY O R MUNICIPAL CORPORAT ION PROPERTY TAX THA T IS 18
77	77	IMPOSED ON THE DWELL ING HOUSE OF A DISAB LED VETERAN. 19
78	78
79	79	(2) IN ADDITION TO THE PR OPERTY TAX CREDIT PR OVIDED UNDER 20
80	80	PARAGRAPH (1) OF THIS SUBSECTION , THERE IS A CREDIT AG AINST THE STATE 21
81	81	PROPERTY TAX THAT IS IMPOSED ON THE DWELL ING HOUSE OF A DISAB LED 22
82	82	VETERAN. 23
83	83
84	84	(3) THE PROPERTY TAX CRED ITS REQUIRED U NDER PARAGRAPHS (1) 24
85	85	AND (2) OF THIS SUBSECTION S HALL EQUAL A PERCENT AGE OF THE AMOUNT OF 25
86	86	PROPERTY TAX IMPOSED ON THE DWELLING HOUS E THAT IS EQUAL TO T HE 26
87	87	PERCENTAGE OF THE DI SABLED VETERAN ’S SERVICE–CONNECTED DISABILITY 27
88	88	RATING. 28
89	89
90	90	(C) A DISABLED VETERAN SHA LL APPLY FOR THE PRO PERTY TAX CREDITS 29
91	91	UNDER THIS SECTION B Y PROVIDING TO THE DEPARTMENT : 30
92	92	SENATE BILL 85 3
93	93
94	94
95	95	(1) A COPY OF THE DISABL ED VETERAN’S DISCHARGE CERTIFIC ATE 1
96	96	FROM ACTIVE MILITARY , NAVAL, OR AIR SERVICE; AND 2
97	97
98	98	(2) ON THE FORM PROVIDED BY THE DEPARTMENT , A CERTIFICATION 3
99	99	OF THE DISABLED VETE RAN’S DISABILITY FROM TH E VETERANS’ ADMINISTRATION . 4
100	100
101	101	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 5
102	102	1, 2022, and shall be applicable to all taxable years beginning after June 30, 2022. 6
103	103