§ 7-208. Disabled veteran or spouse's home
West's Annotated Code of MarylandTax-PropertyEffective: June 1, 2023
Effective: June 1, 2023
MD Code, Tax - Property, § 7-208
§ 7-208. Disabled veteran or spouse's home
(b) Except as provided in subsection (e) of this section, a dwelling house is exempt from property tax if:
(c) Except as provided in subsections (d) and (e) of this section, after a disabled veteran dies, the surviving spouse of the disabled veteran shall receive a disabled veteran's property tax exemption:
(d)(1) A disabled veteran or a surviving spouse of a disabled veteran shall apply for an exemption under this section by providing to the supervisor:
(3) A disabled active duty service member shall apply for an exemption under this section by providing to the supervisor, on the form provided by the Department, a certification of the service member's disability from a physician licensed to practice medicine in the State or from the U.S. Department of Veterans Affairs.
(e)(1) Except as provided in paragraph (2) of this subsection, an exemption under this section shall be granted in addition to any other exemption authorized by law.
(f)(1) An exemption under this section is prorated by the supervisor for any part of a taxable year that remains after the date in the year when the disabled active duty service member, disabled veteran, or surviving spouse applies for the exemption.
(2)(i) Notwithstanding any other provision of this article and except as provided in subparagraph (ii) of this paragraph, if a dwelling is transferred to a disabled active duty service member, disabled veteran, or surviving spouse who qualifies for an exemption under this section, the exemption applies and the property tax is abated from the date of settlement for the purchase of the property, if the transferee applies for the exemption within 30 days after the settlement for the purchase of the property.
(g)(1) Subject to paragraphs (2) and (3) of this subsection, in the taxable years in which an exemption under this section was authorized but not granted, the State, a county, or a municipal corporation shall pay a refund to an individual described below who receives an exemption under this section:
(2) A disabled active duty service member or disabled veteran may apply for a refund of State, county, and municipal corporation property tax paid on the dwelling house while the exemption was available only if the disabled active duty service member or disabled veteran applies for the exemption during the 3-year period beginning with the calendar year in which the disabled active duty service member or disabled veteran initially became eligible for an exemption under this section.
(3) A surviving spouse may apply for a refund of State, county, and municipal corporation property tax paid on the dwelling house while the exemption was available, only if the surviving spouse applies for the exemption during the 3-year period beginning with the calendar year in which the surviving spouse initially became eligible for an exemption under this section.
(h)(1) For the purposes of subsections (f) and (g) of this section, the State, a county, or a municipal corporation shall pay to a disabled active duty service member, disabled veteran, or surviving spouse interest on the amount of a refund if:
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 171; Acts 1987, c. 154; Acts 1987, c. 438; Acts 1988, c. 561; Acts 1995, c. 364, § 1, eff. July 1, 1995; Acts 1997, c. 14, § 1, eff. April 8, 1997; Acts 2001, c. 531, § 1, eff. June 1, 2001; Acts 2005, c. 559, § 1, eff. June 1, 2005; Acts 2006, c. 296, § 1, eff. June 1, 2006; Acts 2010, c. 235, § 1, eff. June 1, 2010; Acts 2013, c. 43, § 1, eff. April 9, 2013; Acts 2014, c. 45, § 1, eff. April 8, 2014; Acts 2019, c. 520, § 1, eff. June 1, 2019; Acts 2021, c. 367, § 1, eff. May 30, 2021; Acts 2021, c. 726, § 1, eff. June 1, 2021; Acts 2021, c. 727, § 1, eff. June 1, 2021; Acts 2022, c. 135, § 5; Acts 2022, c. 195, § 1, eff. Oct. 1, 2022; Acts 2022, c. 196, § 1, eff. Oct. 1, 2022; Acts 2023, c. 49, § 2, eff. April 11, 2023; Acts 2023, c. 673, § 1, eff. June 1, 2023.
Formerly Art. 81, § 9.
MD Code, Tax - Property, § 7-208, MD TAX PROPERTY § 7-208
Current through legislation effective through April 25, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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