(a) Definitions. In this Section, the following words have the meanings indicated:
Annual income means the federal adjusted gross income of a tax filer for the immediately preceding taxable year.
Department means the Department of Finance.
Director means the Director of the Department or the Director’s designee.
Disabled veteran means an individual who:
(1) is honorably discharged or released under honorable circumstances from active military, naval, or air service as defined in 38 U.S.C. Section 101, as amended; and
(2) either:
(A) has been declared by the U.S. Department of Veterans Affairs, or its successor, to have a permanent service-connected disability of at least 50 percent that results from blindness or any other disabling cause that:
(i) is reasonably certain to continue for the life of the veteran; and
(ii) was not caused or incurred by misconduct of the veteran; or
(B) has been declared by the U.S. Department of Veterans Affairs to have a nonpermanent service-connected disability of 100 percent that results from blindness or any other disabling cause that was not caused or incurred by misconduct of the veteran.
Dwelling house real property that is:
(1) the legal residence of a disabled veteran; and
(2) occupied by not more than two families.
Dwelling house includes the lot or curtilage and structures necessary to use the real property as a residence.
Surviving spouse means an individual who:
(1) was married to an eligible disabled veteran at the time of the disabled veteran’s death;
(2) has not remarried; and
(3) has a legal interest in the dwelling house.
If the disabled veteran was unmarried at the time of death, or if the individual married to the veteran died simultaneously with or predeceased the veteran, then surviving spouse includes a person with a legal interest in the dwelling house who is:
(1) a minor child of the veteran, a trust for the benefit of the minor child, or a legal guardian of the minor child; or
(2) if the veteran does not have a minor child, any other legal dependent of the veteran.
(b) Credit. As authorized by Section 9-265 of the Tax-Property Article of the Maryland Code, as amended, a disabled veteran, or surviving spouse of the disabled veteran, may receive under this Section a credit against the County property tax imposed on a dwelling house.
(c) Eligibility. A disabled veteran is eligible to receive a property tax credit under this Section if:
(1) the dwelling house is owned by the disabled veteran;
(2) the federal adjusted gross income of the disabled veteran for the immediately preceding taxable year does not exceed $100,000; and
(3) the application requirements of subsection (d) are met.
(d) Application.
(1) A property owner must submit an application to the Director on or before April 1 before the tax year that the individual seeks to receive the credit.
(2) An application must:
(A) be on the form that the Director requires;
(B) include a copy of the disabled veteran’s discharge certificate from active military, naval, or air service; and
(C) on the form provided by the Director, include a certification of the disabled veteran’s disability from the U.S. Department of Veterans Affairs or its successor.
(3) The disabled veteran’s certificate of disability must not be inspected by individuals other than:
(A) the disabled veteran; and
(B) appropriate employees of the County as needed to process the application.
(4) If a person requests to inspect the veteran’s certificate of disability, or any other information related to the eligibility of a disabled veteran or a surviving spouse, the County immediately must notify the disabled veteran or the surviving spouse of the request.
(e) Amount and duration of credit.
(1) The property tax credit granted under this section must equal:
(A) 50 percent of the County property tax imposed on the dwelling house if the disabled veteran’s service-connected disability rating is at least 75 percent and the disabled veteran does not qualify for a property tax exemption under Section 7-208 of the Tax-Property Article of the Maryland Code, as amended; or
(B) 25 percent of the County property tax imposed on the dwelling house if the disabled veteran’s service-connected disability rating is at least 50 percent but not more than 74 percent.
(2) The credit must be granted each year the individual remains eligible for the credit.
(3) If a disabled veteran to whom the County granted the credit dies, the County must grant the same credit amount to the surviving spouse of the veteran.
(f) Regulations. The County Executive may issue regulations under Method (2) to administer this tax credit. (2024 L.M.C., ch. 11, § 1.)