Home Table of Contents

§ 9-267. Dwelling of a surviving spouse of a fallen service member

West's Annotated Code of MarylandTax-PropertyEffective: June 1, 2022

West's Annotated Code of Maryland
Tax-Property
Title 9. Property Tax Credits and Property Tax Relief
Subtitle 2. Statewide Optional
Effective: June 1, 2022
MD Code, Tax - Property, § 9-267
§ 9-267. Dwelling of a surviving spouse of a fallen service member
Currentness
“Dwelling” defined
(a) In this section, “dwelling” has the meaning stated in § 9-105 of this title.
In general
(b) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on the dwelling of a surviving spouse of a fallen service member, if the surviving spouse has not remarried and is ineligible for the property tax exemption under § 7-208 of this article.
(c) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation:
(1) shall define, by law, who is a fallen service member; and
(2) may provide, by law, for:
(i) the amount and duration of the tax credit;
(ii) additional eligibility criteria for the tax credit under this section;
(iii) regulations and procedures for the application and uniform processing of requests for the tax credit; and
(iv) any other provision necessary to carry out the tax credit under this section.

Credits

Added by Acts 2022, c. 165, § 1, eff. June 1, 2022.
MD Code, Tax - Property, § 9-267, MD TAX PROPERTY § 9-267
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document