The following local jurisdictions have enacted laws providing for property tax exemptions. These exemptions may slightly different from the State of Maryland. Please note, this list may not be all inclusive as the MD Department of Veterans Affairs relies on outreach to learn of local ordinances and laws which may pertain to veterans. Contact your local tax assessor’s office to learn more about local property tax credits.
Anne Arundel County
As defined in Section 11-2-106 of the Baltimore County Code, this law is designed to exempt the home of a disabled veteran or surviving spouse of a disabled veteran from all Baltimore County real property tax obligations.
The law also provides that a disabled veteran or surviving spouse of a disabled veteran may be eligible for a refund of taxes paid for up to three years prior to receiving the exemption.
Harford County Council Bill 17-021, will provide a 20% tax credit for a maximum of five years, on County property taxes for individuals who are over 65 years of age, have a dwelling with an assessed value of $400,000 or less, and who either own and have lived in the dwelling for at least 40 years or are a retiree or surviving spouse of a retiree of the United States’ Uniformed Services. The Senior Citizen and Veteran Tax Credit Rules and Regulations were adopted February 7, 2018.
Applications for tax year FY2020 will be available January 15, 2019.
Created in 2017, the Aging-in-Place Tax Credit is geared toward helping older residents living on fixed incomes stay in Howard County as they age. To be eligible, a County property owner must be either: at least 65 years old and have lived in the same dwelling for the last 40 years; OR, be at least 65 years old and a retired member of our Armed Forces. This tax credit is equal to 20 percent of the eligible County tax on the lesser of either the assessed value of the property or $500,000 reduced by the Homestead Tax Credit assessment. This credit may be granted for up to five years as long as the property owners remains qualified.
On March 7, 2017 the Montgomery County Council passed Bill 42-16, which provides a tax credit for people who are over 65 years of age and who either:
- Have owned and lived in the dwelling that they own for at least 40 consecutive years, or
- are retired from one of the United States’ armed forces (Air Force, Army, Coast Guard, Marine Corps, Navy), or are retired from the uniformed services of the National Oceanic and Atmospheric Administration or the Public Health Service, or are retired from the military reserves or the National Guard. To meet the Military Retiree requirement, one must be retired from one of these services. Being a veteran of a service but not actually having Retired status from that service does not meet the requirements for this tax credit.
Washington County homeowners classified as 50% – 100% service-connected disabled American veterans (and surviving spouses) may be eligible for real estate property tax credit. Click HERE for a copy of the tax credit ordinance. Click HERE for the application.