LAWRENCE J. HOGAN, JR., Governor Ch. 268
– 1 –
Chapter 268
(Senate Bill 901)
AN ACT concerning
Property Tax – Elderly Individuals and Veterans Tax Credit – Amount and
Duration
FOR the purpose of authorizing the Mayor and City Council of Baltimore City or the
governing body of a county or municipal corporation to determine the amount and
duration of a certain tax credit against the county or municipal corporation property
tax imposed on the dwelling of certain elderly individuals and veterans; and
generally relating to a property tax credit for elderly individuals and veterans.
BY repealing and reenacting, with amendments,
Article – Tax – Property
Section 9–258
Annotated Code of Maryland
(2019 Replacement Volume and 2021 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
That the Laws of Maryland read as follows:
Article – Tax – Property
9–258.
(a) (1) In this section the following words have the meanings indicated.
(2) “Dwelling” has the meaning stated in § 9–105 of this title.
(3) “Eligible individual” means:
(i) an individual who is at least 65 years old;
(ii) an individual who is at least 65 years old and is a retired member
of the uniformed services of the United States as defined in 10 U.S.C. § 101, the military
reserves, or the National Guard;
(iii) a surviving spouse, who is at least 65 years old and has not
remarried, of a retired member of the uniformed services of the United States as defined in
10 U.S.C. § 101, the military reserves, or the National Guard;
(iv) an individual who:
Ch. 268 2022 LAWS OF MARYLAND
– 2 –
1. is an active duty, retired, or honorably discharged member
of the uniformed services of the United States as defined in 10 U.S.C. § 101, the military
reserves, or the National Guard; and
2. has a service–connected disability as defined in a local law
enacted under subsection (d) of this section; or
(v) a surviving spouse of an individual described under item (iv) of
this paragraph who has not remarried.
(b) The Mayor and City Council of Baltimore City or the governing body of a
county or municipal corporation may grant, by law, a property tax credit under this section
against the county or municipal corporation property tax imposed on the dwelling of an
eligible individual.
(c) [The property tax credit allowed under this section may:
(1) not exceed 20% of the county or municipal corporation property tax
imposed on the property; and
(2) be granted for a period of up to 5 years.
(d)] The Mayor and City Council of Baltimore City or the governing body of a
county or municipal corporation may provide, by law, for:
(1) THE AMOUNT AND DURAT ION OF THE PROPERTY TAX CREDIT
UNDER THIS SECTION ;
[(1)] (2) the maximum assessed value of a dwelling that is eligible for the
tax credit under this section;
[(2)] (3) the minimum number of years, not to exceed 40 years, that an
eligible individual not described under subsection (a)(3)(ii), (iii), or (iv) of this section must
have resided in the same dwelling;
[(3)] (4) criteria that define a service–connected disability of an eligible
individual described under subsection (a)(3)(iv) of this section;
[(4)] (5) additional eligibility criteria for the tax credit under this section;
[(5)] (6) regulations and procedures for the application and uniform
processing of requests for the tax credit; and
[(6)] (7) any other provision necessary to carry out the tax credit under
this section. LAWRENCE J. HOGAN, JR., Governor Ch. 268
– 3 –
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June
1, 2022, and shall be applicable to all taxable years beginning after June 30, 2022.
Approved by the Governor, May 12, 2022.