EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
Underlining indicates amendments to bill.
Strike out indicates matter stricken from the bill by amendment or deleted from the law by
amendment.
*sb0975*
SENATE BILL 975
Q1, O3 2lr3148
CF HB 809
By: Senator Jennings
Introduced and read first time: February 15, 2022
Assigned to: Rules
Re–referred to: Budget and Taxation, March 7, 2022
Committee Report: Favorable with amendments
Senate action: Adopted
Read second time: March 14, 2022
CHAPTER ______
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 for a dwelling house the individual intends to purchase 6
before the individual purchases a the dwelling house; requiring the Department, 7
within a certain period of time, to process the application and notify the applicant of 8
approval or denial of the application send the applicant a certain letter; and 9
generally relating to a property tax exemption for a dwelling house owned by a 10
disabled veteran, disabled active duty service member, or surviving spouse. 11
BY repealing and reenacting, without amendments, 12
Article – Tax – Property 13
Section 7–208(b) 14
Annotated Code of Maryland 15
(2019 Replacement Volume and 2021 Supplement) 16
BY repealing and reenacting, with amendments, 17
Article – Tax – Property 18
Section 7–208(d) 19
Annotated Code of Maryland 20
(2019 Replacement Volume and 2021 Supplement) 21
2 SENATE BILL 975
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 1
That the Laws of Maryland read as follows: 2
Article – Tax – Property 3
7–208. 4
(b) Except as provided in subsection (e) of this section, a dwelling house is exempt 5
from property tax if: 6
(1) the dwelling house is owned by: 7
(i) a disabled active duty service member; 8
(ii) a disabled veteran; 9
(iii) a surviving spouse of an individual who died in the line of duty, 10
if: 11
1. the dwelling house was owned by the individual at the 12
time of the individual’s death; 13
2. the dwelling house was acquired by the surviving spouse 14
within 2 years of the individual’s death, if the individual or the surviving spouse was 15
domiciled in the State as of the date of the individual’s death; or 16
3. the dwelling house was acquired after the surviving 17
spouse qualified for exemption for a former dwelling house under item 1 or 2 of this item, 18
to the extent of the previous exemption; or 19
(iv) a surviving spouse of a disabled veteran who meets the 20
requirements of subsection (c) of this section; and 21
(2) the application requirements of subsection (d) of this section are met. 22
(d) (1) A disabled veteran or a surviving spouse of a disabled veteran shall 23
apply for an exemption under this section by providing to the supervisor: 24
(i) a copy of the disabled veteran’s discharge certificate from active 25
military, naval, or air service; and 26
(ii) on the form provided by the Department, a certification of the 27
disabled veteran’s disability from the Veterans’ Administration. 28
(2) The disabled veteran’s certificate of disability may not be inspected by 29
individuals other than: 30
SENATE BILL 975 3
(i) the disabled veteran; or 1
(ii) appropriate employees of the State, a county, or a municipal 2
corporation. 3
(3) A disabled active duty service member shall apply for an exemption 4
under this section by providing to the supervisor, on the form provided by the Department, 5
a certification of the service member’s disability from a physician licensed to practice 6
medicine in the State or from the Veterans’ Administration. 7
(4) A surviving spouse of an individual who died in the line of duty shall 8
apply for an exemption under this section by providing to the supervisor certification that 9
the individual died while in active service as a result of an injury or disease incurred in the 10
line of duty. 11
(5) (I) AN INDIVIDUAL MAY SUB MIT, AND THE DEPARTMENT 12
SHALL ACCEPT , AN APPLICATION FOR T HE EXEMPTION UNDER T HIS SECTION FOR A 13
SPECIFIC DWELLING HO USE THE INDIVIDUAL I NTENDS TO PURCHASE BEFORE THE 14
INDIVIDUAL PURCHASES A THE DWELLING HOUSE . 15
(II) THE DEPARTMENT , WITHIN 15 BUSINESS DAYS FOLLOWING 16
RECEIPT OF AN APPLIC ATION SUBMITTED UNDE R SUBPARAGRAPH (I) OF THIS 17
PARAGRAPH , SHALL PROCESS THE AP PLICATION AND NOTIFY THE APPLICANT OF 18
THE APPROVAL OR DENI AL OF THE APPLICATIO N SEND THE APPLICANT A LETTER 19
STATING: 20
1. THAT THE APPLICATION IS PRELIMINARILY 21
APPROVED OR PRELIMIN ARILY DENIED; AND 22
2. IF THE APPLICATION I S PRELIMINARILY APPR OVED, 23
THE AMOUNT OF THE TA X EXEMPTION FOR THE DWELLING THE INDIVID UAL 24
INTENDS TO PURC HASE. 25
(III) AN INDIVIDUAL WHO IS ISSUED A LETTER PREL IMINARILY 26
APPROVING THE EXEMPT ION SHALL RECEIVE TH E EXEMPTION FOR THE DWELLING 27
REFERENCED IN THE LE TTER AFTER BECOMING THE OWNER OF THE DWE LLING 28
WITHOUT HAVING TO FI LE ANOTHER APPLICATI ON. 29
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect 30
October 1, 2022. 31