Maryland 2025 Regular Session

Maryland Senate Bill SB911 Compare Versions

Version 1 (Old)

Version 2 (New)

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		sb0911
9	6
10	7		SENATE BILL 911
11	8		Q1 5lr2049
12	9		CF HB 910
13		-	By: Senators Attar, King, and Muse Muse, Bailey, Benson, Corderman, Guzzone,
14		-	Hettleman, M. Jackson, Jennings, Lewis Young, McCray, Rosapepe, Salling,
15		-	and Zucker
	10	+	By: Senators Attar, King, and Muse
16	11		Introduced and read first time: January 28, 2025
17	12		Assigned to: Finance
18		-	Reassigned: Budget and Taxation, January 30, 2025
19		-	Committee Report: Favorable with amendments
20		-	Senate action: Adopted
21		-	Read second time: February 21, 2025
22	13
23		-	~~CHAPTER ______~~
	14	+	A BILL ENTITLED
24	15
25	16		AN ACT concerning 1
26	17
27	18		Property Tax – Exemption for Blind Individuals – Alteration 2
28	19
29	20		FOR the purpose of increasing the amount of a certain property tax exemption for dwelling 3
30	21		houses owned by blind individuals or their surviving spouses; and generally relating 4
31	22		to a property tax exemption for blind individuals. 5
32	23
33	24		BY repealing and reenacting, with amendments, 6
34	25		Article – Tax – Property 7
35	26		Section 7–207 8
36	27		Annotated Code of Maryland 9
37	28		(2019 Replacement Volume and 2024 Supplement) 10
38	29
39	30		SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 11
40	31		That the Laws of Maryland read as follows: 12
41	32
42	33		Article – Tax – Property 13
43	34
44	35		7–207. 14
45	36
46	37		(a) (1) In this section the following words have the meanings indicated. 15
	38	+
	39	+	(2) “Blind individual” means an individual who has a permanent 16
	40	+	impairment of both eyes that causes: 17
	41	+
	42	+	(i) central visual acuity, with corrective glasses, of 20/200 or less in 18
	43	+	the better eye; or 19
	44	+
	45	+	(ii) central visual acuity of more than 20/200 if there is a field defect 20
	46	+	in which the peripheral field has contracted so that the widest diameter of visual field 21
	47	+	subtends an angular distance no greater than 20 degrees in the better eye. 22
47	48		2 SENATE BILL 911
48	49
49	50
50		-	(2) “Blind individual” means an individual who has a permanent 1
51		-	impairment of both eyes that causes: 2
	51	+	(3) “Dwelling house”: 1
52	52
53		-	(i) central visual acuity, with corrective glasses, of 20/200 or less in 3
54		-	the better eye; or 4
	53	+	(i) means real property that is: 2
55	54
56		-	(ii) central visual acuity of more than 20/200 if there is a field defect 5
57		-	in which the peripheral field has contracted so that the widest diameter of visual field 6
58		-	subtends an angular distance no greater than 20 degrees in the better eye. 7
	55	+	1. the legal residence of a blind individual or a surviving 3
	56	+	spouse; and 4
59	57
60		-	~~(3) “Dwelling~~ ~~house”: 8~~
	58	+	2. occupied by not more than 2 families; and 5
61	59
62		-	(i) means real property that is: 9
	60	+	(ii) includes the lot or curtilage, and structures necessary to use the 6
	61	+	real property as a residence. 7
63	62
64		-	1. the ~~legal residence~~ of a blind individual ~~or a surviving 10~~
65		-	spouse~~; and 11~~
	63	+	(4) “Surviving spouse” means the surviving spouse of a blind individual, if 8
	64	+	the surviving spouse has not remarried. 9
66	65
67		-	2. occupied by not more than 2 families; and 12
	66	+	(b) Except as provided in subsection (d) of this section, a dwelling house is exempt 10
	67	+	from property tax to the extent of [$15,000] $40,000 of its assessment if the dwelling house 11
	68	+	is owned by: 12
68	69
69		-	(ii) includes the lot or curtilage, and structures necessary to use the 13
70		-	real property as a residence. 14
	70	+	(1) a blind individual; or 13
71	71
72		-	(4) “Surviving spouse” means the surviving spouse of a blind individual, if 15
73		-	the surviving spouse has not remarried. 16
	72	+	(2) a surviving spouse. 14
74	73
75		-	(b) Except as provided in subsection (d) of this section, a ~~dwelling house is exempt 17~~
76		-	~~from property tax to~~ the ~~extent of [$15~~,~~000] $40,000 of its assessment~~ if the dwelling ~~house 18~~
77		-	~~is owned by:~~ 19
	74	+	(c) Except as provided in subsection (d) of this section, after a blind individual 15
	75	+	dies, the surviving spouse shall receive an exemption under this section, if the dwelling 16
	76	+	house was formerly exempt under this section. 17
78	77
79		-	(1) a blind individual; or 20
	78	+	(d) (1) Except as provided in paragraph (2) of this subsection, an exemption 18
	79	+	under this section shall be granted in addition to any other exemption authorized by law. 19
80	80
81		-	(2) a surviving spouse. 21
	81	+	(2) An individual may receive an exemption under this section or under § 20
	82	+	7–208 of this subtitle but not under both. 21
82	83
83		-	(c) ~~Except as provided in subsection (d) of~~ this section~~, after a blind individual~~ 22
84		-	~~dies,~~ the ~~surviving spouse shall receive an exemption under this section, if~~ the ~~dwelling~~ 23
85		-	~~house was formerly exempt under this section~~. 24
	84	+	(e) An exemption under this section shall be prorated by the supervisor for any 22
	85	+	part of a taxable year that remains after the date in the year when the blind individual or 23
	86	+	surviving spouse applies for the exemption. 24
86	87
87		-	(d) (1) Except as provided in paragraph (2) of this subsection, an exemption 25
88		-	under this section shall be granted in addition to any other exemption authorized by law. 26
	88	+	(f) (1) The governing body of a county or a municipal corporation may 25
	89	+	authorize, by law, a refund to a blind individual who receives an exemption under this 26
	90	+	section for any county or municipal corporation property tax paid in the taxable years in 27
	91	+	which an exemption was authorized but not granted. 28
89	92
90		-	(2) ~~An individual~~ may ~~receive an exemption under this section or under § 27~~
91		-	~~7–208 of this subtitle but not under both~~. 28
	93	+	(2) A county or municipal corporation may not authorize a refund for a 29
	94	+	surviving spouse. 30
92	95
93		-	(e) An exemption under this section shall be prorated by the supervisor for any 29
94		-	part of a taxable year that remains after the date in the year when the blind individual or 30
95		-	surviving spouse applies for the exemption. 31
96		-	SENATE BILL 911 3
97		-
98		-
99		-	(f) (1) The governing body of a county or a municipal corporation may 1
100		-	authorize, by law, a refund to a blind individual who receives an exemption under this 2
101		-	section for any county or municipal corporation property tax paid in the taxable years in 3
102		-	which an exemption was authorized but not granted. 4
103		-
104		-	(2) A county or municipal corporation may not authorize a refund for a 5
105		-	surviving spouse. 6
106		-
107		-	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 7
108		-	1, 2025, and shall be applicable to all taxable years beginning after June 30, 2025. 8
	96	+	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 31
	97	+	1, 2025, and shall be applicable to all taxable years beginning after June 30, 2025. 32 SENATE BILL 911 3
109	98
110	99
111	100
112		-
113		-
114		-	Approved:
115		-	________________________________________________________________________________
116		-	Governor.
117		-	________________________________________________________________________________
118		-	President of the Senate.
119		-	________________________________________________________________________________
120		-	Speaker of the House of Delegates.