EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
*sb0975*
SENATE BILL 975
Q1, O3 2lr3148
CF HB 809
By: Senator Jennings
Introduced and read first time: February 15, 2022
Assigned to: Rules
A BILL ENTITLED
AN ACT concerning 1
Property Tax Exemption – Disabled Veteran, Active Duty, and Surviving Spouse 2
– Application Process 3
FOR the purpose of authorizing an individual to submit, and requiring the State 4
Department of Assessments and Taxation to accept, an application for a certain 5
property tax exemption before the individual purchases a dwelling house; requiring 6
the Department, within a certain period of time, to process the application and notify 7
the applicant of approval or denial of the application; and generally relating to a 8
property tax exemption for a dwelling house owned by a disabled veteran, disabled 9
active duty service member, or surviving spouse. 10
BY repealing and reenacting, without amendments, 11
Article – Tax – Property 12
Section 7–208(b) 13
Annotated Code of Maryland 14
(2019 Replacement Volume and 2021 Supplement) 15
BY repealing and reenacting, with amendments, 16
Article – Tax – Property 17
Section 7–208(d) 18
Annotated Code of Maryland 19
(2019 Replacement Volume and 2021 Supplement) 20
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 21
That the Laws of Maryland read as follows: 22
Article – Tax – Property 23
7–208. 24
(b) Except as provided in subsection (e) of this section, a dwelling house is exempt 25 2 SENATE BILL 975
from property tax if: 1
(1) the dwelling house is owned by: 2
(i) a disabled active duty service member; 3
(ii) a disabled veteran; 4
(iii) a surviving spouse of an individual who died in the line of duty, 5
if: 6
1. the dwelling house was owned by the individual at the 7
time of the individual’s death; 8
2. the dwelling house was acquired by the surviving spouse 9
within 2 years of the individual’s death, if the individual or the surviving spouse was 10
domiciled in the State as of the date of the individual’s death; or 11
3. the dwelling house was acquired after the surviving 12
spouse qualified for exemption for a former dwelling house under item 1 or 2 of this item, 13
to the extent of the previous exemption; or 14
(iv) a surviving spouse of a disabled veteran who meets the 15
requirements of subsection (c) of this section; and 16
(2) the application requirements of subsection (d) of this section are met. 17
(d) (1) A disabled veteran or a surviving spouse of a disabled veteran shall 18
apply for an exemption under this section by providing to the supervisor: 19
(i) a copy of the disabled veteran’s discharge certificate from active 20
military, naval, or air service; and 21
(ii) on the form provided by the Department, a certification of the 22
disabled veteran’s disability from the Veterans’ Administration. 23
(2) The disabled veteran’s certificate of disability may not be inspected by 24
individuals other than: 25
(i) the disabled veteran; or 26
(ii) appropriate employees of the State, a county, or a municipal 27
corporation. 28
(3) A disabled active duty service member shall apply for an exemption 29
under this section by providing to the supervisor, on the form provided by the Department, 30
a certification of the service member’s disability from a physician licensed to practice 31 SENATE BILL 975 3
medicine in the State or from the Veterans’ Administration. 1
(4) A surviving spouse of an individual who died in the line of duty shall 2
apply for an exemption under this section by providing to the supervisor certification that 3
the individual died while in active service as a result of an injury or disease incurred in the 4
line of duty. 5
(5) (I) AN INDIVIDUAL MAY SUB MIT, AND THE DEPARTMENT 6
SHALL ACCEPT , AN APPLICATION FOR T HE EXEMPTION UNDER T HIS SECTION 7
BEFORE THE INDIVIDUA L PURCHASES A DWELLI NG HOUSE. 8
(II) THE DEPARTMENT , WITHIN 15 BUSINESS DAYS FOLLOWING 9
RECEIPT OF AN APPLIC ATION SUBMITTED UNDE R SUBPARAGRAPH (I) OF THIS 10
PARAGRAPH , SHALL PROCESS THE AP PLICATION AND NOTIFY THE APPLICANT OF 11
THE APPROVAL OR DENI AL OF THE APPLICATIO N. 12
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect 13
October 1, 2022. 14