HOUSE BILL 1175
Q1, O3 1lr2791
By: Delegate Brooks
Introduced and read first time: February 8, 2021
Assigned to: Ways and Means
A BILL ENTITLED
1 AN ACT concerning
2 Property Tax Credit for Disabled Veterans – Established
3 FOR the purpose of requiring the governing body of a county or of a municipal corporation
4 to grant, by law, a tax credit against the property tax imposed on the dwelling house
5 of certain disabled veterans; establishing a tax credit against the State property tax
6 on the dwelling house of certain disabled veterans; providing for the calculation of
7 the credit; requiring certain disabled veterans to provide certain documents when
8 applying for the credits under this Act; defining certain terms; providing for the
9 application of this Act; and generally relating to a property tax credit for the dwelling
10 house of a disabled veteran.
11 BY adding to
12 Article – Tax – Property
13 Section 9–112
14 Annotated Code of Maryland
15 (2019 Replacement Volume and 2020 Supplement)
16 SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
17 That the Laws of Maryland read as follows:
18 Article – Tax – Property
20 (A) (1) IN THIS SECTION THE FOLLOWING WORDS HAVE THE MEANINGS
22 (2) (I) “DISABLED VETERAN” MEANS AN INDIVIDUAL WHO:
23 1. IS HONORABLY DISCHARGED OR RELEASED UNDER
EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
2 HOUSE BILL 1175
1 HONORABLE CIRCUMSTANCES FROM ACTIVE MILITARY, NAVAL, OR AIR SERVICE AS
2 DEFINED IN 38 U.S.C. § 101; AND
HAS BEEN DECLARED BY THE VETERANS’
4 ADMINISTRATION TO HAVE A PERMANENT SERVICE–CONNECTED DISABILITY THAT
5 RESULTS FROM BLINDNESS OR OTHER DISABLING CAUSE THAT:
6 A. IS REASONABLY CERTAIN TO CONTINUE FOR THE LIFE
7 OF THE VETERAN; AND
8 B. WAS NOT CAUSED OR INCURRED BY MISCONDUCT OF
9 THE VETERAN.
“DISABLED VETERAN” INCLUDES AN INDIVIDUAL WHO
11 QUALIFIES POSTHUMOUSLY FOR A SERVICE–CONNECTED DISABILITY.
12 (3) (I) “DWELLING HOUSE” MEANS REAL PROPERTY THAT IS:
13 1. THE LEGAL RESIDENCE OF A DISABLED VETERAN;
15 2. OCCUPIED BY NOT MORE THAN TWO FAMILIES.
“DWELLING HOUSE” INCLUDES THE LOT OR CURTILAGE
17 AND STRUCTURES NECESSARY TO USE THE REAL PROPERTY AS A RESIDENCE.
18 (B) (1) THE GOVERNING BODY OF A COUNTY OR OF A MUNICIPAL
19 CORPORATION SHALL GRANT A PROPERTY TAX CREDIT UNDER THIS SECTION
20 AGAINST THE COUNTY OR MUNICIPAL CORPORATION PROPERTY TAX THAT IS
21 IMPOSED ON THE DWELLING HOUSE OF A DISABLED VETERAN.
22 (2) IN ADDITION TO THE PROPERTY TAX CREDIT PROVIDED UNDER
23 PARAGRAPH (1) OF THIS SUBSECTION, THERE IS A CREDIT AGAINST THE STATE
24 PROPERTY TAX THAT IS IMPOSED ON THE DWELLING HOUSE OF A DISABLED
26 (3) THE PROPERTY TAX CREDITS REQUIRED UNDER PARAGRAPHS (1)
27 AND (2) OF THIS SUBSECTION SHALL EQUAL A PERCENTAGE OF THE AMOUNT OF
28 PROPERTY TAX IMPOSED ON THE DWELLING HOUSE THAT IS EQUAL TO THE
29 PERCENTAGE OF THE DISABLED VETERAN’S SERVICE–CONNECTED DISABILITY
31 (C) A DISABLED VETERAN SHALL APPLY FOR THE PROPERTY TAX CREDITS
HOUSE BILL 1175 3
1 UNDER THIS SECTION BY PROVIDING TO THE DEPARTMENT:
2 (1)A COPY OF THE DISABLED VETERAN’S DISCHARGE CERTIFICATE
3 FROM ACTIVE MILITARY, NAVAL, OR AIR SERVICE; AND
4 (2)ON THE FORM PROVIDED BY THE DEPARTMENT, A CERTIFICATION
5 OF THE DISABLED VETERAN’S DISABILITY FROM THE VETERANS’ ADMINISTRATION.
6 SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June
7 1, 2021, and shall be applicable to all taxable years beginning after June 30, 2021.Statutes affected:
Text - First - Property Tax Credit for Disabled Veterans - Established: 9-112 Tax Property