Maryland SB 700: Property Tax Credit - Disabled Military Personnel and Surviving Spouses

Bill Text

LAWRENCE J. HOGAN, JR., Governor Ch. 642

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Chapter 642
(Senate Bill 700)

AN ACT concerning

Property Tax Credit – Disabled Military Personnel and Surviving Spouses

FOR the purpose of expanding eligibility for a certain credit authorized against the county
or municipal corporation property tax to include certain members or active duty,
retired, or honorably discharged members of the armed forces of the United States
and certain surviving spouses; authorizing the Mayor and City Council of Baltimore
City or the governing body of a county or municipal corporation to provide, by law,
for certain eligibility criteria; making a conforming change; providing for the
application of this Act; and generally relating to eligibility for a property tax credit
for members and active duty, retired, or honorably discharged members of the armed
forces and their surviving spouses.

BY repealing and reenacting, with amendments,
Article – Tax – Property
Section 9–258
Annotated Code of Maryland
(2019 Replacement Volume)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
That the Laws of Maryland read as follows:

Article – Tax – Property

9–258.

(a) (1) In this section the following words have the meanings indicated.

(2) “Dwelling” has the meaning stated in § 9–105 of this title.

(3) “Eligible individual” means:

(i) an individual who is at least 65 years old;

(ii) an individual who is at least 65 years old and is a retired member
of the uniformed services of the United States as defined in 10 U.S.C. § 101, the military
reserves, or the National Guard; [or]

(iii) a surviving spouse, who is at least 65 years old and has not
remarried, of a retired member of the uniformed services of the United States as defined in
10 U.S.C. § 101, the military reserves, or the National Guard;

Ch. 642 2020 LAWS OF MARYLAND

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(IV) AN INDIVIDUAL WHO:

1. IS AN ACTIVE DUTY OR, RETIRED, OR HONORABLY
DISCHARGED MEMBER OF THE UNIFORMED SERVICES OF THE UNITED STATES AS
DEFINED IN 10 U.S.C. § 101, THE MILITARY RESERVES, OR THE NATIONAL GUARD;
AND

2. HAS A SERVICE–CONNECTED DISABILITY AS DEFINED
IN A LOCAL LAW ENACTED UNDER SUBSECTION (D) OF THIS SECTION; OR

(V) A SURVIVING SPOUSE OF AN INDIVIDUAL DESCRIBED
UNDER ITEM (IV) OF THIS PARAGRAPH WHO HAS NOT REMARRIED.

(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 an
eligible individual.

(c) The property tax credit allowed under this section may:

(1) not exceed 20% of the county or municipal corporation property tax
imposed on the property; and

(2) be granted for a period of up to 5 years.

(d) The Mayor and City Council of Baltimore City or the governing body of a
county or municipal corporation may provide, by law, for:

(1) the maximum assessed value of a dwelling that is eligible for the tax
credit under this section;

(2) the minimum number of years, not to exceed 40 years, that an eligible
individual not described under subsection [(a)(3)(ii) or (iii)] (A)(3)(II), (III), OR (IV) of this
section must have resided in the same dwelling;

(3) CRITERIA THAT DEFINE A SERVICE–CONNECTED DISABILITY OF
AN ELIGIBLE INDIVIDUAL DESCRIBED UNDER SUBSECTION (A)(3)(IV) OF THIS
SECTION;

[(3)] (4) additional eligibility criteria for the tax credit under this section;

[(4)] (5) regulations and procedures for the application and uniform
processing of requests for the tax credit; and

LAWRENCE J. HOGAN, JR., Governor Ch. 642

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[(5)] (6) any other provision necessary to carry out the tax credit under
this section.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June
1, 2020, and shall be applicable to all taxable years beginning after June 30, 2020.

Enacted under Article II, § 17(c) of the Maryland Constitution, May 8, 2020.