| Old | New | Differences | |
|---|---|---|---|
| 1 | - | LAWRENCE J. HOGAN, JR., Governor Ch. 196 | |
| 2 | 1 | ||
| 3 | - | – 1 – | |
| 4 | - | Chapter 196 | |
| 5 | - | (Senate Bill 975) | |
| 6 | 2 | ||
| 7 | - | AN ACT concerning | |
| 3 | + | EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW. | |
| 4 | + | [Brackets] indicate matter deleted from existing law. | |
| 5 | + | Underlining indicates amendments to bill. | |
| 6 | + | Strike out indicates matter stricken from the bill by amendment or deleted from the law by | |
| 7 | + | amendment. | |
| 8 | + | *sb0975* | |
| 8 | 9 | ||
| 9 | - | Property Tax Exemption – Disabled Veteran, Active Duty, and Surviving Spouse | |
| 10 | - | – Application Process | |
| 10 | + | SENATE BILL 975 | |
| 11 | + | Q1, O3 2lr3148 | |
| 12 | + | CF HB 809 | |
| 13 | + | By: Senator Jennings | |
| 14 | + | Introduced and read first time: February 15, 2022 | |
| 15 | + | Assigned to: Rules | |
| 16 | + | Re–referred to: Budget and Taxation, March 7, 2022 | |
| 17 | + | Committee Report: Favorable with amendments | |
| 18 | + | Senate action: Adopted | |
| 19 | + | Read second time: March 14, 2022 | |
| 11 | 20 | ||
| 12 | - | FOR the purpose of authorizing an individual to submit, and requiring the State | |
| 13 | - | Department of Assessments and Taxation to accept, an application for a certain | |
| 14 | - | property tax exemption for a dwelling house the individual intends to purchase | |
| 15 | - | before the individual purchases a the dwelling house; requiring the Department, | |
| 16 | - | within a certain period of time,, within a certain period of time, to process the | |
| 17 | - | application and notify the applicant of approval or denial of the application send the | |
| 18 | - | applicant a certain letter; and generally relating to a property tax exemption for a | |
| 19 | - | dwelling house owned by a disabled veteran, disabled active duty service member, | |
| 20 | - | or surviving spouse. | |
| 21 | + | CHAPTER ______ | |
| 21 | 22 | ||
| 22 | - | BY repealing and reenacting, without amendments, | |
| 23 | - | Article – Tax – Property | |
| 24 | - | Section 7–208(b) | |
| 25 | - | Annotated Code of Maryland | |
| 26 | - | (2019 Replacement Volume and 2021 Supplement) | |
| 23 | + | AN ACT concerning 1 | |
| 27 | 24 | ||
| 28 | - | BY repealing and reenacting, with amendments, | |
| 29 | - | Article – Tax – Property | |
| 30 | - | Section 7–208(d) | |
| 31 | - | Annotated Code of Maryland | |
| 32 | - | (2019 Replacement Volume and 2021 Supplement) | |
| 25 | + | Property Tax Exemption – Disabled Veteran, Active Duty, and Surviving Spouse 2 | |
| 26 | + | – Application Process 3 | |
| 33 | 27 | ||
| 34 | - | SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, | |
| 35 | - | That the Laws of Maryland read as follows: | |
| 28 | + | FOR the purpose of authorizing an individual to submit, and requiring the State 4 | |
| 29 | + | Department of Assessments and Taxation to accept, an application for a certain 5 | |
| 30 | + | property tax exemption for a dwelling house the individual intends to purchase 6 | |
| 31 | + | before the individual purchases a the dwelling house; requiring the Department, 7 | |
| 32 | + | within a certain period of time, to process the application and notify the applicant of 8 | |
| 33 | + | approval or denial of the application send the applicant a certain letter; and 9 | |
| 34 | + | generally relating to a property tax exemption for a dwelling house owned by a 10 | |
| 35 | + | disabled veteran, disabled active duty service member, or surviving spouse. 11 | |
| 36 | 36 | ||
| 37 | - | Article – Tax – Property | |
| 37 | + | BY repealing and reenacting, without amendments, 12 | |
| 38 | + | Article – Tax – Property 13 | |
| 39 | + | Section 7–208(b) 14 | |
| 40 | + | Annotated Code of Maryland 15 | |
| 41 | + | (2019 Replacement Volume and 2021 Supplement) 16 | |
| 38 | 42 | ||
| 39 | - | 7–208. | |
| 43 | + | BY repealing and reenacting, with amendments, 17 | |
| 44 | + | Article – Tax – Property 18 | |
| 45 | + | Section 7–208(d) 19 | |
| 46 | + | Annotated Code of Maryland 20 | |
| 47 | + | (2019 Replacement Volume and 2021 Supplement) 21 | |
| 48 | + | 2 SENATE BILL 975 | |
| 40 | 49 | ||
| 41 | - | (b) Except as provided in subsection (e) of this section, a dwelling house is exempt | |
| 42 | - | from property tax if: | |
| 43 | 50 | ||
| 44 | - | (1) the dwelling house is owned by: | |
| 51 | + | SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 1 | |
| 52 | + | That the Laws of Maryland read as follows: 2 | |
| 45 | 53 | ||
| 46 | - | ||
| 54 | + | Article – Tax – Property 3 | |
| 47 | 55 | ||
| 48 | - | (ii) a disabled veteran; | |
| 49 | - | Ch. 196 2022 LAWS OF MARYLAND | |
| 56 | + | 7–208. 4 | |
| 50 | 57 | ||
| 51 | - | – 2 – | |
| 52 | - | (iii) a surviving spouse of an individual who died in the line of duty, | |
| 53 | - | if: | |
| 58 | + | (b) Except as provided in subsection (e) of this section, a dwelling house is exempt 5 | |
| 59 | + | from property tax if: 6 | |
| 54 | 60 | ||
| 55 | - | 1. the dwelling house was owned by the individual at the | |
| 56 | - | time of the individual’s death; | |
| 61 | + | (1) the dwelling house is owned by: 7 | |
| 57 | 62 | ||
| 58 | - | 2. the dwelling house was acquired by the surviving spouse | |
| 59 | - | within 2 years of the individual’s death, if the individual or the surviving spouse was | |
| 60 | - | domiciled in the State as of the date of the individual’s death; or | |
| 63 | + | (i) a disabled active duty service member; 8 | |
| 61 | 64 | ||
| 62 | - | 3. the dwelling house was acquired after the surviving | |
| 63 | - | spouse qualified for exemption for a former dwelling house under item 1 or 2 of this item, | |
| 64 | - | to the extent of the previous exemption; or | |
| 65 | + | (ii) a disabled veteran; 9 | |
| 65 | 66 | ||
| 66 | - | ( | |
| 67 | - | ||
| 67 | + | (iii) a surviving spouse of an individual who died in the line of duty, 10 | |
| 68 | + | if: 11 | |
| 68 | 69 | ||
| 69 | - | (2) the application requirements of subsection (d) of this section are met. | |
| 70 | + | 1. the dwelling house was owned by the individual at the 12 | |
| 71 | + | time of the individual’s death; 13 | |
| 70 | 72 | ||
| 71 | - | (d) (1) A disabled veteran or a surviving spouse of a disabled veteran shall | |
| 72 | - | apply for an exemption under this section by providing to the supervisor: | |
| 73 | + | 2. the dwelling house was acquired by the surviving spouse 14 | |
| 74 | + | within 2 years of the individual’s death, if the individual or the surviving spouse was 15 | |
| 75 | + | domiciled in the State as of the date of the individual’s death; or 16 | |
| 73 | 76 | ||
| 74 | - | (i) a copy of the disabled veteran’s discharge certificate from active | |
| 75 | - | military, naval, or air service; and | |
| 77 | + | 3. the dwelling house was acquired after the surviving 17 | |
| 78 | + | spouse qualified for exemption for a former dwelling house under item 1 or 2 of this item, 18 | |
| 79 | + | to the extent of the previous exemption; or 19 | |
| 76 | 80 | ||
| 77 | - | ( | |
| 78 | - | ||
| 81 | + | (iv) a surviving spouse of a disabled veteran who meets the 20 | |
| 82 | + | requirements of subsection (c) of this section; and 21 | |
| 79 | 83 | ||
| 80 | - | (2) The disabled veteran’s certificate of disability may not be inspected by | |
| 81 | - | individuals other than: | |
| 84 | + | (2) the application requirements of subsection (d) of this section are met. 22 | |
| 82 | 85 | ||
| 83 | - | (i) the disabled veteran; or | |
| 86 | + | (d) (1) A disabled veteran or a surviving spouse of a disabled veteran shall 23 | |
| 87 | + | apply for an exemption under this section by providing to the supervisor: 24 | |
| 84 | 88 | ||
| 85 | - | ( | |
| 86 | - | ||
| 89 | + | (i) a copy of the disabled veteran’s discharge certificate from active 25 | |
| 90 | + | military, naval, or air service; and 26 | |
| 87 | 91 | ||
| 88 | - | (3) A disabled active duty service member shall apply for an exemption | |
| 89 | - | under this section by providing to the supervisor, on the form provided by the Department, | |
| 90 | - | a certification of the service member’s disability from a physician licensed to practice | |
| 91 | - | medicine in the State or from the Veterans’ Administration. | |
| 92 | + | (ii) on the form provided by the Department, a certification of the 27 | |
| 93 | + | disabled veteran’s disability from the Veterans’ Administration. 28 | |
| 92 | 94 | ||
| 93 | - | (4) A surviving spouse of an individual who died in the line of duty shall | |
| 94 | - | apply for an exemption under this section by providing to the supervisor certification that | |
| 95 | - | the individual died while in active service as a result of an injury or disease incurred in the | |
| 96 | - | line of duty. | |
| 97 | - | LAWRENCE J. HOGAN, JR., Governor Ch. 196 | |
| 95 | + | (2) The disabled veteran’s certificate of disability may not be inspected by 29 | |
| 96 | + | individuals other than: 30 | |
| 97 | + | SENATE BILL 975 3 | |
| 98 | 98 | ||
| 99 | - | – 3 – | |
| 100 | - | (5) (I) AN INDIVIDUAL MAY SUB MIT, AND THE DEPARTMENT | |
| 101 | - | SHALL ACCEPT , AN APPLICATION FOR T HE EXEMPTION UNDER T HIS SECTION FOR A | |
| 102 | - | SPECIFIC DWELLING HO USE THE INDIVIDUAL I NTENDS TO PURCHASE BEFORE THE | |
| 103 | - | INDIVIDUAL PURCHASES A THE DWELLING HOUSE . | |
| 104 | 99 | ||
| 105 | - | (II) THE DEPARTMENT , WITHIN 15 BUSINESS DAYS WITHIN 15 | |
| 106 | - | BUSINESS DAYS FOLLOWING RECEIPT OF AN APPLICATION SUBMI TTED UNDER | |
| 107 | - | SUBPARAGRAPH (I) OF THIS PARAGRAPH , SHALL PROCESS THE AP PLICATION AND | |
| 108 | - | NOTIFY THE APPLICANT OF THE APPROVAL OR DENI AL OF THE APPLICATIO N SEND | |
| 109 | - | THE APPLICANT A LETT ER STATING: | |
| 100 | + | (i) the disabled veteran; or 1 | |
| 110 | 101 | ||
| 111 | - | | |
| 112 | - | ||
| 102 | + | (ii) appropriate employees of the State, a county, or a municipal 2 | |
| 103 | + | corporation. 3 | |
| 113 | 104 | ||
| 114 | - | 2. IF THE APPLICATION I S PRELIMINARILY APPR OVED, | |
| 115 | - | THE AMOUNT OF THE TA X EXEMPTION FOR THE DW ELLING THE INDIVIDUA L | |
| 116 | - | INTENDS TO PURCHASE . | |
| 105 | + | (3) A disabled active duty service member shall apply for an exemption 4 | |
| 106 | + | under this section by providing to the supervisor, on the form provided by the Department, 5 | |
| 107 | + | a certification of the service member’s disability from a physician licensed to practice 6 | |
| 108 | + | medicine in the State or from the Veterans’ Administration. 7 | |
| 117 | 109 | ||
| 118 | - | ( | |
| 119 | - | ||
| 120 | - | ||
| 121 | - | ||
| 110 | + | (4) A surviving spouse of an individual who died in the line of duty shall 8 | |
| 111 | + | apply for an exemption under this section by providing to the supervisor certification that 9 | |
| 112 | + | the individual died while in active service as a result of an injury or disease incurred in the 10 | |
| 113 | + | line of duty. 11 | |
| 122 | 114 | ||
| 123 | - | SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect | |
| 124 | - | October 1, 2022. | |
| 115 | + | (5) (I) AN INDIVIDUAL MAY SUB MIT, AND THE DEPARTMENT 12 | |
| 116 | + | SHALL ACCEPT , AN APPLICATION FOR T HE EXEMPTION UNDER T HIS SECTION FOR A 13 | |
| 117 | + | SPECIFIC DWELLING HO USE THE INDIVIDUAL I NTENDS TO PURCHASE BEFORE THE 14 | |
| 118 | + | INDIVIDUAL PURCHASES A THE DWELLING HOUSE . 15 | |
| 125 | 119 | ||
| 126 | - | Approved by the Governor, April 21, 2022. | |
| 120 | + | (II) THE DEPARTMENT , WITHIN 15 BUSINESS DAYS FOLLOWING 16 | |
| 121 | + | RECEIPT OF AN APPLIC ATION SUBMITTED UNDE R SUBPARAGRAPH (I) OF THIS 17 | |
| 122 | + | PARAGRAPH , SHALL PROCESS THE AP PLICATION AND NOTIFY THE APPLICANT OF 18 | |
| 123 | + | THE APPROVAL OR DENI AL OF THE APPLICATIO N SEND THE APPLICANT A LETTER 19 | |
| 124 | + | STATING: 20 | |
| 125 | + | ||
| 126 | + | 1. THAT THE APPLICATION IS PRELIMINARILY 21 | |
| 127 | + | APPROVED OR PRELIMIN ARILY DENIED; AND 22 | |
| 128 | + | ||
| 129 | + | 2. IF THE APPLICATION I S PRELIMINARILY APPR OVED, 23 | |
| 130 | + | THE AMOUNT OF THE TA X EXEMPTION FOR THE DWELLING THE INDIVID UAL 24 | |
| 131 | + | INTENDS TO PURC HASE. 25 | |
| 132 | + | ||
| 133 | + | (III) AN INDIVIDUAL WHO IS ISSUED A LETTER PREL IMINARILY 26 | |
| 134 | + | APPROVING THE EXEMPT ION SHALL RECEIVE TH E EXEMPTION FOR THE DWELLING 27 | |
| 135 | + | REFERENCED IN THE LE TTER AFTER BECOMING THE OWNER OF THE DWE LLING 28 | |
| 136 | + | WITHOUT HAVING TO FI LE ANOTHER APPLICATI ON. 29 | |
| 137 | + | ||
| 138 | + | SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect 30 | |
| 139 | + | October 1, 2022. 31 | |
| 140 | + |