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.
*hb0910*
HOUSE BILL 910
Q1 5lr2300
CF SB 911
By: Delegates Wolek, Boyce, Charkoudian, Hartman, Shetty, Solomon, Taveras,
and Wilkins
Introduced and read first time: January 31, 2025
Assigned to: Ways and Means
Committee Report: Favorable
House action: Adopted
Read second time: March 5, 2025
CHAPTER ______
AN ACT concerning 1
Property Tax – Exemption for Blind Individuals – Alteration 2
FOR the purpose of increasing the amount of a certain property tax exemption for dwelling 3
houses owned by blind individuals or their surviving spouses; and generally relating 4
to a property tax exemption for blind individuals. 5
BY repealing and reenacting, with amendments, 6
Article – Tax – Property 7
Section 7–207 8
Annotated Code of Maryland 9
(2019 Replacement Volume and 2024 Supplement) 10
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 11
That the Laws of Maryland read as follows: 12
Article – Tax – Property 13
7–207. 14
(a) (1) In this section the following words have the meanings indicated. 15
(2) “Blind individual” means an individual who has a permanent 16
impairment of both eyes that causes: 17
2 HOUSE BILL 910
(i) central visual acuity, with corrective glasses, of 20/200 or less in 1
the better eye; or 2
(ii) central visual acuity of more than 20/200 if there is a field defect 3
in which the peripheral field has contracted so that the widest diameter of visual field 4
subtends an angular distance no greater than 20 degrees in the better eye. 5
(3) “Dwelling house”: 6
(i) means real property that is: 7
1. the legal residence of a blind individual or a surviving 8
spouse; and 9
2. occupied by not more than 2 families; and 10
(ii) includes the lot or curtilage, and structures necessary to use the 11
real property as a residence. 12
(4) “Surviving spouse” means the surviving spouse of a blind individual, if 13
the surviving spouse has not remarried. 14
(b) Except as provided in subsection (d) of this section, a dwelling house is exempt 15
from property tax to the extent of [$15,000] $40,000 of its assessment if the dwelling house 16
is owned by: 17
(1) a blind individual; or 18
(2) a surviving spouse. 19
(c) Except as provided in subsection (d) of this section, after a blind individual 20
dies, the surviving spouse shall receive an exemption under this section, if the dwelling 21
house was formerly exempt under this section. 22
(d) (1) Except as provided in paragraph (2) of this subsection, an exemption 23
under this section shall be granted in addition to any other exemption authorized by law. 24
(2) An individual may receive an exemption under this section or under § 25
7–208 of this subtitle but not under both. 26
(e) An exemption under this section shall be prorated by the supervisor for any 27
part of a taxable year that remains after the date in the year when the blind individual or 28
surviving spouse applies for the exemption. 29
(f) (1) The governing body of a county or a municipal corporation may 30
authorize, by law, a refund to a blind individual who receives an exemption under this 31 HOUSE BILL 910 3
section for any county or municipal corporation property tax paid in the taxable years in 1
which an exemption was authorized but not granted. 2
(2) A county or municipal corporation may not authorize a refund for a 3
surviving spouse. 4
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 5
1, 2025, and shall be applicable to all taxable years beginning after June 30, 2025. 6
Approved:
________________________________________________________________________________
Governor.
________________________________________________________________________________
Speaker of the House of Delegates.
________________________________________________________________________________
President of the Senate.