Maryland 2024 Regular Session

Maryland Senate Bill SB639 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2
3	3	EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
4	4	[Brackets] indicate matter deleted from existing law.
5	5	sb0639
6	6
7	7	SENATE BILL 639
8	8	Q1 4lr1608
9	9	CF 4lr1548
10	10	By: Senator Brooks
11	11	Introduced and read first time: January 29, 2024
12	12	Assigned to: Budget and Taxation
13	13
14	14	A BILL ENTITLED
15	15
16	16	AN ACT concerning 1
17	17
18	18	Property Tax Exemption – Disabled Veterans – Service Connected Disability 2
19	19
20	20	FOR the purpose of expanding eligibility for a property tax exemption for the dwelling 3
21	21	house of a disabled veteran to include veterans with at least a certain percentage of 4
22	22	service connected disability; and generally relating to a property tax exemption for 5
23	23	the dwelling house of a disabled veteran. 6
24	24
25	25	BY repealing and reenacting, with amendments, 7
26	26	Article – Tax – Property 8
27	27	Section 7–208(a) 9
28	28	Annotated Code of Maryland 10
29	29	(2019 Replacement Volume and 2023 Supplement) 11
30	30
31	31	BY repealing and reenacting, without amendments, 12
32	32	Article – Tax – Property 13
33	33	Section 7–208(b) 14
34	34	Annotated Code of Maryland 15
35	35	(2019 Replacement Volume and 2023 Supplement) 16
36	36
37	37	SECTION 1. BE IT ENACT ED BY THE GENERAL ASSEMBLY OF MARYLAND, 17
38	38	That the Laws of Maryland read as follows: 18
39	39
40	40	Article – Tax – Property 19
41	41
42	42	7–208. 20
43	43
44	44	(a) (1) In this section the following words have the meanings indicated. 21
45	45
46	46	(2) “Disabled active duty service member” means an individual in active 22
47	47	service of the military, naval, or air service as defined in 38 U.S.C. § 101 who has a service 23 2 SENATE BILL 639
48	48
49	49
50	50	connected physical disability that: 1
51	51
52	52	(i) is reasonably certain to continue for the life of the service 2
53	53	member; and 3
54	54
55	55	(ii) was not caused or incurred by misconduct of the service member. 4
56	56
57	57	(3) (i) “Disabled veteran” means an individual who: 5
58	58
59	59	1. is honorably discharged or released under honorable 6
60	60	circumstances from active military, naval, or air service as defined in 38 U.S.C. § 101; and 7
61	61
62	62	2. has been declared by the U.S. Department of Veterans 8
63	63	Affairs to have a permanent [100%] 80% service connected disability that results from 9
64	64	blindness or other disabling cause that: 10
65	65
66	66	A. is reasonably certain to continue for the life of the veteran; 11
67	67	and 12
68	68
69	69	B. was not caused or incurred by misconduct of the veteran. 13
70	70
71	71	(ii) “Disabled veteran” includes an individual who qualifies 14
72	72	posthumously for [a 100%] AN 80% service connected disability. 15
73	73
74	74	(4) “Dwelling house”: 16
75	75
76	76	(i) means real property that is: 17
77	77
78	78	1. the legal residence of a disabled active duty service 18
79	79	member, disabled veteran, or surviving spouse; and 19
80	80
81	81	2. occupied by not more than 2 families; and 20
82	82
83	83	(ii) includes the lot or curtilage and structures necessary to use the 21
84	84	real property as a residence. 22
85	85
86	86	(5) “Individual who died in the line of duty” means an individual who died 23
87	87	while in the active military, naval, or air service of the United States as a result of an injury 24
88	88	or disease that is deemed under 38 U.S.C. § 105 to have been incurred in the line of duty. 25
89	89
90	90	(6) “Surviving spouse” means an individual who has not remarried and 26
91	91	who: 27
92	92
93	93	(i) is the surviving spouse of a disabled veteran; 28
94	94
95	95	(ii) is the surviving spouse of an individual who died in the line of 29
96	96	duty; or 30 SENATE BILL 639 3
97	97
98	98
99	99
100	100	(iii) receives Dependency and Indemnity Compensation from the U.S. 1
101	101	Department of Veterans Affairs. 2
102	102
103	103	(b) Except as provided in subsection (e) of this section, a dwelling house is exempt 3
104	104	from property tax if: 4
105	105
106	106	(1) the dwelling house is owned by: 5
107	107
108	108	(i) a disabled active duty service member; 6
109	109
110	110	(ii) a disabled veteran; 7
111	111
112	112	(iii) a surviving spouse of an individual who died in the line of duty, 8
113	113	if: 9
114	114
115	115	1. the dwelling house was owned by the individual at the 10
116	116	time of the individual’s death; 11
117	117
118	118	2. the dwelling house was acquired by the surviving spouse 12
119	119	within 2 years of the individual’s death, if the individual or the surviving spouse was 13
120	120	domiciled in the State as of the date of the individual’s death; or 14
121	121
122	122	3. the dwelling house was acquired after the surviving 15
123	123	spouse qualified for exemption for a former dwelling house under item 1 or 2 of this item, 16
124	124	to the extent of the previous exemption; or 17
125	125
126	126	(iv) a surviving spouse of a disabled veteran who meets the 18
127	127	requirements of subsection (c) of this section; and 19
128	128
129	129	(2) the application requirements of subsection (d) of this section are met. 20
130	130
131	131	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 21
132	132	1, 2024, and shall be applicable to all taxable years beginning after June 30, 2024. 22
133	133