| 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 | - | 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 | 5 | *hb1333* | |
| 9 | 6 | ||
| 10 | 7 | HOUSE BILL 1333 | |
| 11 | 8 | Q2 5lr2948 | |
| 12 | 9 | CF 5lr2949 | |
| 13 | 10 | By: Washington County Delegation | |
| 14 | 11 | Introduced and read first time: February 7, 2025 | |
| 15 | 12 | Assigned to: Ways and Means | |
| 16 | - | Committee Report: Favorable | |
| 17 | - | House action: Adopted | |
| 18 | - | Read second time: March 5, 2025 | |
| 19 | 13 | ||
| 20 | - | ||
| 14 | + | A BILL ENTITLED | |
| 21 | 15 | ||
| 22 | 16 | AN ACT concerning 1 | |
| 23 | 17 | ||
| 24 | 18 | Washington County – Property Tax Credit for Disabled Veterans – Eligibility 2 | |
| 25 | 19 | ||
| 26 | 20 | FOR the purpose of expanding eligibility for a certain property tax credit in Washington 3 | |
| 27 | 21 | County for certain disabled veterans to include certain members of the National 4 | |
| 28 | 22 | Oceanic and Atmospheric Administration and the Public Health Service ; and 5 | |
| 29 | 23 | generally relating to a property tax credit for disabled veterans in Washington 6 | |
| 30 | 24 | County. 7 | |
| 31 | 25 | ||
| 32 | 26 | BY repealing and reenacting, with amendments, 8 | |
| 33 | 27 | Article – Tax – Property 9 | |
| 34 | 28 | Section 9–323(g) 10 | |
| 35 | 29 | Annotated Code of Maryland 11 | |
| 36 | 30 | (2019 Replacement Volume and 2024 Supplement) 12 | |
| 37 | 31 | ||
| 38 | 32 | SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 13 | |
| 39 | 33 | That the Laws of Maryland read as follows: 14 | |
| 40 | 34 | ||
| 41 | 35 | Article – Tax – Property 15 | |
| 42 | 36 | ||
| 43 | 37 | 9–323. 16 | |
| 44 | 38 | ||
| 45 | 39 | (g) (1) (i) In this subsection the following words have the meanings 17 | |
| 46 | 40 | indicated. 18 | |
| 47 | 41 | ||
| 48 | - | (ii) 1. “Disabled veteran” means an individual who: 19 2 HOUSE BILL 1333 | |
| 42 | + | (ii) 1. “Disabled veteran” means an individual who: 19 | |
| 43 | + | ||
| 44 | + | A. is honorably discharged or released under honorable 20 | |
| 45 | + | circumstances from [active military, naval, or air service] THE UNIFORMED SERVICES as 21 | |
| 46 | + | defined in [38 U.S.C. § 101] 10 U.S.C. § 101; and 22 | |
| 47 | + | 2 HOUSE BILL 1333 | |
| 49 | 48 | ||
| 50 | 49 | ||
| 50 | + | B. has been declared by the U.S. Department of Veterans 1 | |
| 51 | + | Affairs to have a permanent service–connected disability that results from blindness or 2 | |
| 52 | + | other disabling cause that: 3 | |
| 51 | 53 | ||
| 52 | - | A. is honorably discharged or released under honorable 1 | |
| 53 | - | circumstances from [active military, naval, or air service] THE UNIFORMED SERVICE S as 2 | |
| 54 | - | defined in [38 U.S.C. § 101] 10 U.S.C. § 101; and 3 | |
| 54 | + | I. is reasonably certain to continue for the life of the veteran; 4 | |
| 55 | + | and 5 | |
| 55 | 56 | ||
| 56 | - | B. has been declared by the U.S. Department of Veterans 4 | |
| 57 | - | Affairs to have a permanent service–connected disability that results from blindness or 5 | |
| 58 | - | other disabling cause that: 6 | |
| 57 | + | II. was not caused or incurred by misconduct of the veteran. 6 | |
| 59 | 58 | ||
| 60 | - | | |
| 61 | - | ||
| 59 | + | 2. “Disabled veteran” includes an individual who qualifies 7 | |
| 60 | + | posthumously for a service–connected disability. 8 | |
| 62 | 61 | ||
| 63 | - | | |
| 62 | + | (iii) “Dwelling house”: 9 | |
| 64 | 63 | ||
| 65 | - | 2. “Disabled veteran” includes an individual who qualifies 10 | |
| 66 | - | posthumously for a service–connected disability. 11 | |
| 64 | + | 1. means real property that is: 10 | |
| 67 | 65 | ||
| 68 | - | (iii) “Dwelling house”: 12 | |
| 66 | + | A. the legal residence of a disabled veteran or a surviving 11 | |
| 67 | + | spouse; and 12 | |
| 69 | 68 | ||
| 70 | - | | |
| 69 | + | B. occupied by not more than two families; and 13 | |
| 71 | 70 | ||
| 72 | - | | |
| 73 | - | ||
| 71 | + | 2. includes the lot or curtilage and structures necessary to 14 | |
| 72 | + | use the real property as a residence. 15 | |
| 74 | 73 | ||
| 75 | - | B. occupied by not more than two families; and 16 | |
| 74 | + | (iv) “Surviving spouse” means an individual who has not remarried 16 | |
| 75 | + | and who is the surviving spouse of a disabled veteran. 17 | |
| 76 | 76 | ||
| 77 | - | 2. includes the lot or curtilage and structures necessary to 17 | |
| 78 | - | use the real property as a residence. 18 | |
| 77 | + | (2) The governing body of Washington County may grant, by law, a 18 | |
| 78 | + | property tax credit under this subsection against the county property tax imposed on a 19 | |
| 79 | + | dwelling house if: 20 | |
| 79 | 80 | ||
| 80 | - | (iv) “Surviving spouse” means an individual who has not remarried 19 | |
| 81 | - | and who is the surviving spouse of a disabled veteran. 20 | |
| 81 | + | (i) the dwelling house is owned by: 21 | |
| 82 | 82 | ||
| 83 | - | (2) The governing body of Washington County may grant, by law, a 21 | |
| 84 | - | property tax credit under this subsection against the county property tax imposed on a 22 | |
| 85 | - | dwelling house if: 23 | |
| 83 | + | 1. a disabled veteran; or 22 | |
| 86 | 84 | ||
| 87 | - | | |
| 85 | + | 2. a surviving spouse of a disabled veteran, if: 23 | |
| 88 | 86 | ||
| 89 | - | 1. a disabled veteran; or 25 | |
| 87 | + | A. the dwelling house was owned by the disabled veteran at 24 | |
| 88 | + | the time of the disabled veteran’s death; and 25 | |
| 90 | 89 | ||
| 91 | - | 2. a surviving spouse of a disabled veteran, if: 26 | |
| 90 | + | B. the surviving spouse meets the requirements of paragraph 26 | |
| 91 | + | (4) of this subsection; and 27 | |
| 92 | 92 | ||
| 93 | - | A. the dwelling house was owned by the disabled veteran at 27 | |
| 94 | - | the time of the disabled veteran’s death; and 28 | |
| 95 | - | ||
| 96 | - | B. the surviving spouse meets the requirements of paragraph 29 | |
| 97 | - | (4) of this subsection; and 30 HOUSE BILL 1333 3 | |
| 93 | + | (ii) the application requirements of paragraph (5) of this subsection 28 | |
| 94 | + | are met. 29 | |
| 95 | + | HOUSE BILL 1333 3 | |
| 98 | 96 | ||
| 99 | 97 | ||
| 98 | + | (3) The property tax credit granted under this subsection shall equal a 1 | |
| 99 | + | percentage of the amount of property tax imposed on the dwelling house that is equal to 2 | |
| 100 | + | the percentage of the disabled veteran’s service–connected disability rating. 3 | |
| 100 | 101 | ||
| 101 | - | (ii) the application requirements of paragraph (5) of this subsection 1 | |
| 102 | - | are met. 2 | |
| 102 | + | (4) After a disabled veteran dies, the surviving spouse of the disabled 4 | |
| 103 | + | veteran may receive a disabled veteran’s property tax credit for the dwelling house that 5 | |
| 104 | + | was formerly owned by the disabled veteran if: 6 | |
| 103 | 105 | ||
| 104 | - | (3) The property tax credit granted under this subsection shall equal a 3 | |
| 105 | - | percentage of the amount of property tax imposed on the dwelling house that is equal to 4 | |
| 106 | - | the percentage of the disabled veteran’s service–connected disability rating. 5 | |
| 106 | + | (i) the dwelling house received a property tax credit under this 7 | |
| 107 | + | subsection; and 8 | |
| 107 | 108 | ||
| 108 | - | (4) After a disabled veteran dies, the surviving spouse of the disabled 6 | |
| 109 | - | veteran may receive a disabled veteran’s property tax credit for the dwelling house that 7 | |
| 110 | - | was formerly owned by the disabled veteran if: 8 | |
| 109 | + | (ii) the surviving spouse owns and resides in the dwelling house. 9 | |
| 111 | 110 | ||
| 112 | - | (i) | |
| 113 | - | subsection | |
| 111 | + | (5) (i) A disabled veteran or a surviving spouse of a disabled veteran 10 | |
| 112 | + | shall apply for the property tax credit under this subsection by providing to the county: 11 | |
| 114 | 113 | ||
| 115 | - | (ii) the surviving spouse owns and resides in the dwelling house. 11 | |
| 114 | + | 1. a copy of the disabled veteran’s discharge certificate from 12 | |
| 115 | + | active military, naval, or air service; and 13 | |
| 116 | 116 | ||
| 117 | - | | |
| 118 | - | ||
| 117 | + | 2. on the form provided by the county, a certification of the 14 | |
| 118 | + | disabled veteran’s disability from the U.S. Department of Veterans Affairs. 15 | |
| 119 | 119 | ||
| 120 | - | | |
| 121 | - | ||
| 120 | + | (ii) The disabled veteran’s certificate of disability may not be 16 | |
| 121 | + | inspected by individuals other than: 17 | |
| 122 | 122 | ||
| 123 | - | 2. on the form provided by the county, a certification of the 16 | |
| 124 | - | disabled veteran’s disability from the U.S. Department of Veterans Affairs. 17 | |
| 123 | + | 1. the disabled veteran; or 18 | |
| 125 | 124 | ||
| 126 | - | (ii) The disabled veteran’s certificate of disability may not be 18 | |
| 127 | - | inspected by individuals other than: 19 | |
| 125 | + | 2. appropriate employees of the county. 19 | |
| 128 | 126 | ||
| 129 | - | | |
| 127 | + | (6) The governing body of Washington County may provide, by law, for: 20 | |
| 130 | 128 | ||
| 131 | - | | |
| 129 | + | (i) the duration of the tax credit; 21 | |
| 132 | 130 | ||
| 133 | - | (6) The governing body of Washington County may provide, by law, for: 22 | |
| 131 | + | (ii) regulations and procedures for the application and uniform 22 | |
| 132 | + | processing of requests for the tax credit; and 23 | |
| 134 | 133 | ||
| 135 | - | (i) the duration of the tax credit; 23 | |
| 134 | + | (iii) any other provision necessary to carry out the tax credit under 24 | |
| 135 | + | this subsection. 25 | |
| 136 | 136 | ||
| 137 | - | (ii) regulations and procedures for the application and uniform 24 | |
| 138 | - | processing of requests for the tax credit; and 25 | |
| 139 | - | ||
| 140 | - | (iii) any other provision necessary to carry out the tax credit under 26 | |
| 141 | - | this subsection. 27 | |
| 142 | - | ||
| 143 | - | SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 28 | |
| 144 | - | 1, 2025, and shall be applicable to all taxable years beginning after June 30, 2025. 29 | |
| 137 | + | SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 26 | |
| 138 | + | 1, 2025, and shall be applicable to all taxable years beginning after June 30, 2025. 27 |