LAWRENCE J. HOGAN, JR., Governor Ch. 196
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Chapter 196
(Senate Bill 975)
AN ACT concerning
Property Tax Exemption – Disabled Veteran, Active Duty, and Surviving Spouse
– Application Process
FOR the purpose of authorizing an individual to submit, and requiring the State
Department of Assessments and Taxation to accept, an application for a certain
property tax exemption for a dwelling house the individual intends to purchase
before the individual purchases a the dwelling house; requiring the Department,
within a certain period of time,, within a certain period of time, to process the
application and notify the applicant of approval or denial of the application send the
applicant a certain letter; and generally relating to a property tax exemption for a
dwelling house owned by a disabled veteran, disabled active duty service member,
or surviving spouse.
BY repealing and reenacting, without amendments,
Article – Tax – Property
Section 7–208(b)
Annotated Code of Maryland
(2019 Replacement Volume and 2021 Supplement)
BY repealing and reenacting, with amendments,
Article – Tax – Property
Section 7–208(d)
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
7–208.
(b) Except as provided in subsection (e) of this section, a dwelling house is exempt
from property tax if:
(1) the dwelling house is owned by:
(i) a disabled active duty service member;
(ii) a disabled veteran;
Ch. 196 2022 LAWS OF MARYLAND
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(iii) a surviving spouse of an individual who died in the line of duty,
if:
1. the dwelling house was owned by the individual at the
time of the individual’s death;
2. the dwelling house was acquired by the surviving spouse
within 2 years of the individual’s death, if the individual or the surviving spouse was
domiciled in the State as of the date of the individual’s death; or
3. the dwelling house was acquired after the surviving
spouse qualified for exemption for a former dwelling house under item 1 or 2 of this item,
to the extent of the previous exemption; or
(iv) a surviving spouse of a disabled veteran who meets the
requirements of subsection (c) of this section; and
(2) the application requirements of subsection (d) of this section are met.
(d) (1) A disabled veteran or a surviving spouse of a disabled veteran shall
apply for an exemption under this section by providing to the supervisor:
(i) a copy of the disabled veteran’s discharge certificate from active
military, naval, or air service; and
(ii) on the form provided by the Department, a certification of the
disabled veteran’s disability from the Veterans’ Administration.
(2) The disabled veteran’s certificate of disability may not be inspected by
individuals other than:
(i) the disabled veteran; or
(ii) appropriate employees of the State, a county, or a municipal
corporation.
(3) A disabled active duty service member shall apply for an exemption
under this section by providing to the supervisor, on the form provided by the Department,
a certification of the service member’s disability from a physician licensed to practice
medicine in the State or from the Veterans’ Administration.
(4) A surviving spouse of an individual who died in the line of duty shall
apply for an exemption under this section by providing to the supervisor certification that
the individual died while in active service as a result of an injury or disease incurred in the
line of duty.
LAWRENCE J. HOGAN, JR., Governor Ch. 196
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(5) (I) AN INDIVIDUAL MAY SUB MIT, AND THE DEPARTMENT
SHALL ACCEPT , AN APPLICATION FOR T HE EXEMPTION UNDER T HIS SECTION FOR A
SPECIFIC DWELLING HO USE THE INDIVIDUAL I NTENDS TO PURCHASE BEFORE THE
INDIVIDUAL PURCHASES A THE DWELLING HOUSE .
(II) THE DEPARTMENT , WITHIN 15 BUSINESS DAYS WITHIN 15
BUSINESS DAYS FOLLOWING RECEIPT OF AN APPLICATION SUBMI TTED UNDER
SUBPARAGRAPH (I) OF THIS PARAGRAPH , SHALL PROCESS THE AP PLICATION AND
NOTIFY THE APPLICANT OF THE APPROVAL OR DENI AL OF THE APPLICATIO N SEND
THE APPLICANT A LETT ER STATING:
1. THAT THE APPLICATION IS PRELIMINARILY
APPROVED OR PRELIMIN ARILY DENIED; AND
2. IF THE APPLICATION I S PRELIMINARILY APPR OVED,
THE AMOUNT OF THE TA X EXEMPTION FOR THE DW ELLING THE INDIVIDUA L
INTENDS TO PURCHASE .
(III) AN INDIVIDUAL WHO IS ISSUED A LETTER PREL IMINARILY
APPROVING THE EXEMPT ION SHALL RECEIVE TH E EXEMPTION FOR THE DWELLING
REFERENCED IN THE LE TTER AFTER BECOMING THE OWNER OF THE DWE LLING
WITHOUT HAVING TO FI LE ANOTHER APPLICATI ON.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
October 1, 2022.
Approved by the Governor, April 21, 2022.