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.
*sb0911*
SENATE BILL 911
Q1 5lr2049
CF HB 910
By: Senators Attar, King, and Muse Muse, Bailey, Benson, Corderman, Guzzone,
Hettleman, M. Jackson, Jennings, Lewis Young, McCray, Rosapepe, Salling,
and Zucker
Introduced and read first time: January 28, 2025
Assigned to: Finance
Reassigned: Budget and Taxation, January 30, 2025
Committee Report: Favorable with amendments
Senate action: Adopted
Read second time: February 21, 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 SENATE BILL 911
(2) “Blind individual” means an individual who has a permanent 1
impairment of both eyes that causes: 2
(i) central visual acuity, with corrective glasses, of 20/200 or less in 3
the better eye; or 4
(ii) central visual acuity of more than 20/200 if there is a field defect 5
in which the peripheral field has contracted so that the widest diameter of visual field 6
subtends an angular distance no greater than 20 degrees in the better eye. 7
(3) “Dwelling house”: 8
(i) means real property that is: 9
1. the legal residence of a blind individual or a surviving 10
spouse; and 11
2. occupied by not more than 2 families; and 12
(ii) includes the lot or curtilage, and structures necessary to use the 13
real property as a residence. 14
(4) “Surviving spouse” means the surviving spouse of a blind individual, if 15
the surviving spouse has not remarried. 16
(b) Except as provided in subsection (d) of this section, a dwelling house is exempt 17
from property tax to the extent of [$15,000] $40,000 of its assessment if the dwelling house 18
is owned by: 19
(1) a blind individual; or 20
(2) a surviving spouse. 21
(c) Except as provided in subsection (d) of this section, after a blind individual 22
dies, the surviving spouse shall receive an exemption under this section, if the dwelling 23
house was formerly exempt under this section. 24
(d) (1) Except as provided in paragraph (2) of this subsection, an exemption 25
under this section shall be granted in addition to any other exemption authorized by law. 26
(2) An individual may receive an exemption under this section or under § 27
7–208 of this subtitle but not under both. 28
(e) An exemption under this section shall be prorated by the supervisor for any 29
part of a taxable year that remains after the date in the year when the blind individual or 30
surviving spouse applies for the exemption. 31
SENATE BILL 911 3
(f) (1) The governing body of a county or a municipal corporation may 1
authorize, by law, a refund to a blind individual who receives an exemption under this 2
section for any county or municipal corporation property tax paid in the taxable years in 3
which an exemption was authorized but not granted. 4
(2) A county or municipal corporation may not authorize a refund for a 5
surviving spouse. 6
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 7
1, 2025, and shall be applicable to all taxable years beginning after June 30, 2025. 8
Approved:
________________________________________________________________________________
Governor.
________________________________________________________________________________
President of the Senate.
________________________________________________________________________________
Speaker of the House of Delegates.