EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
*sb0639*
SENATE BILL 639
Q1 4lr1608
CF 4lr1548
By: Senator Brooks
Introduced and read first time: January 29, 2024
Assigned to: Budget and Taxation
A BILL ENTITLED
AN ACT concerning 1
Property Tax Exemption – Disabled Veterans – Service Connected Disability 2
FOR the purpose of expanding eligibility for a property tax exemption for the dwelling 3
house of a disabled veteran to include veterans with at least a certain percentage of 4
service connected disability; and generally relating to a property tax exemption for 5
the dwelling house of a disabled veteran. 6
BY repealing and reenacting, with amendments, 7
Article – Tax – Property 8
Section 7–208(a) 9
Annotated Code of Maryland 10
(2019 Replacement Volume and 2023 Supplement) 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 2023 Supplement) 16
SECTION 1. BE IT ENACT ED BY THE GENERAL ASSEMBLY OF MARYLAND, 17
That the Laws of Maryland read as follows: 18
Article – Tax – Property 19
7–208. 20
(a) (1) In this section the following words have the meanings indicated. 21
(2) “Disabled active duty service member” means an individual in active 22
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
connected physical disability that: 1
(i) is reasonably certain to continue for the life of the service 2
member; and 3
(ii) was not caused or incurred by misconduct of the service member. 4
(3) (i) “Disabled veteran” means an individual who: 5
1. is honorably discharged or released under honorable 6
circumstances from active military, naval, or air service as defined in 38 U.S.C. § 101; and 7
2. has been declared by the U.S. Department of Veterans 8
Affairs to have a permanent [100%] 80% service connected disability that results from 9
blindness or other disabling cause that: 10
A. is reasonably certain to continue for the life of the veteran; 11
and 12
B. was not caused or incurred by misconduct of the veteran. 13
(ii) “Disabled veteran” includes an individual who qualifies 14
posthumously for [a 100%] AN 80% service connected disability. 15
(4) “Dwelling house”: 16
(i) means real property that is: 17
1. the legal residence of a disabled active duty service 18
member, disabled veteran, or surviving spouse; and 19
2. occupied by not more than 2 families; and 20
(ii) includes the lot or curtilage and structures necessary to use the 21
real property as a residence. 22
(5) “Individual who died in the line of duty” means an individual who died 23
while in the active military, naval, or air service of the United States as a result of an injury 24
or disease that is deemed under 38 U.S.C. § 105 to have been incurred in the line of duty. 25
(6) “Surviving spouse” means an individual who has not remarried and 26
who: 27
(i) is the surviving spouse of a disabled veteran; 28
(ii) is the surviving spouse of an individual who died in the line of 29
duty; or 30 SENATE BILL 639 3
(iii) receives Dependency and Indemnity Compensation from the U.S. 1
Department of Veterans Affairs. 2
(b) Except as provided in subsection (e) of this section, a dwelling house is exempt 3
from property tax if: 4
(1) the dwelling house is owned by: 5
(i) a disabled active duty service member; 6
(ii) a disabled veteran; 7
(iii) a surviving spouse of an individual who died in the line of duty, 8
if: 9
1. the dwelling house was owned by the individual at the 10
time of the individual’s death; 11
2. the dwelling house was acquired by the surviving spouse 12
within 2 years of the individual’s death, if the individual or the surviving spouse was 13
domiciled in the State as of the date of the individual’s death; or 14
3. the dwelling house was acquired after the surviving 15
spouse qualified for exemption for a former dwelling house under item 1 or 2 of this item, 16
to the extent of the previous exemption; or 17
(iv) a surviving spouse of a disabled veteran who meets the 18
requirements of subsection (c) of this section; and 19
(2) the application requirements of subsection (d) of this section are met. 20
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 21
1, 2024, and shall be applicable to all taxable years beginning after June 30, 2024. 22