EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
Underlining indicates amendments to bill.
Strike out indicates matter stricken from the bill by amendment or deleted from the law by
amendment.
*hb1333*
HOUSE BILL 1333
Q2 5lr2948
CF 5lr2949
By: Washington County Delegation
Introduced and read first time: February 7, 2025
Assigned to: Ways and Means
Committee Report: Favorable
House action: Adopted
Read second time: March 5, 2025
CHAPTER ______
AN ACT concerning 1
Washington County – Property Tax Credit for Disabled Veterans – Eligibility 2
FOR the purpose of expanding eligibility for a certain property tax credit in Washington 3
County for certain disabled veterans to include certain members of the National 4
Oceanic and Atmospheric Administration and the Public Health Service ; and 5
generally relating to a property tax credit for disabled veterans in Washington 6
County. 7
BY repealing and reenacting, with amendments, 8
Article – Tax – Property 9
Section 9–323(g) 10
Annotated Code of Maryland 11
(2019 Replacement Volume and 2024 Supplement) 12
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 13
That the Laws of Maryland read as follows: 14
Article – Tax – Property 15
9–323. 16
(g) (1) (i) In this subsection the following words have the meanings 17
indicated. 18
(ii) 1. “Disabled veteran” means an individual who: 19 2 HOUSE BILL 1333
A. is honorably discharged or released under honorable 1
circumstances from [active military, naval, or air service] THE UNIFORMED SERVICE S as 2
defined in [38 U.S.C. § 101] 10 U.S.C. § 101; and 3
B. has been declared by the U.S. Department of Veterans 4
Affairs to have a permanent service–connected disability that results from blindness or 5
other disabling cause that: 6
I. is reasonably certain to continue for the life of the veteran; 7
and 8
II. was not caused or incurred by misconduct of the veteran. 9
2. “Disabled veteran” includes an individual who qualifies 10
posthumously for a service–connected disability. 11
(iii) “Dwelling house”: 12
1. means real property that is: 13
A. the legal residence of a disabled veteran or a surviving 14
spouse; and 15
B. occupied by not more than two families; and 16
2. includes the lot or curtilage and structures necessary to 17
use the real property as a residence. 18
(iv) “Surviving spouse” means an individual who has not remarried 19
and who is the surviving spouse of a disabled veteran. 20
(2) The governing body of Washington County may grant, by law, a 21
property tax credit under this subsection against the county property tax imposed on a 22
dwelling house if: 23
(i) the dwelling house is owned by: 24
1. a disabled veteran; or 25
2. a surviving spouse of a disabled veteran, if: 26
A. the dwelling house was owned by the disabled veteran at 27
the time of the disabled veteran’s death; and 28
B. the surviving spouse meets the requirements of paragraph 29
(4) of this subsection; and 30 HOUSE BILL 1333 3
(ii) the application requirements of paragraph (5) of this subsection 1
are met. 2
(3) The property tax credit granted under this subsection shall equal a 3
percentage of the amount of property tax imposed on the dwelling house that is equal to 4
the percentage of the disabled veteran’s service–connected disability rating. 5
(4) After a disabled veteran dies, the surviving spouse of the disabled 6
veteran may receive a disabled veteran’s property tax credit for the dwelling house that 7
was formerly owned by the disabled veteran if: 8
(i) the dwelling house received a property tax credit under this 9
subsection; and 10
(ii) the surviving spouse owns and resides in the dwelling house. 11
(5) (i) A disabled veteran or a surviving spouse of a disabled veteran 12
shall apply for the property tax credit under this subsection by providing to the county: 13
1. a copy of the disabled veteran’s discharge certificate from 14
active military, naval, or air service; and 15
2. on the form provided by the county, a certification of the 16
disabled veteran’s disability from the U.S. Department of Veterans Affairs. 17
(ii) The disabled veteran’s certificate of disability may not be 18
inspected by individuals other than: 19
1. the disabled veteran; or 20
2. appropriate employees of the county. 21
(6) The governing body of Washington County may provide, by law, for: 22
(i) the duration of the tax credit; 23
(ii) regulations and procedures for the application and uniform 24
processing of requests for the tax credit; and 25
(iii) any other provision necessary to carry out the tax credit under 26
this subsection. 27
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 28
1, 2025, and shall be applicable to all taxable years beginning after June 30, 2025. 29