§ 9-265

# (a)

# (1)

In this section the following words have the meanings indicated.

# (2)

“Disabled veteran” means an individual who:

(i) is honorably discharged or released under honorable circumstances from active military, naval, or air service as defined in 38 U.S.C. § 101; and

(ii) 1. has been declared by the U.S. Department of Veterans Affairs to have a permanent service–connected disability of at least 50% that results from blindness or any other disabling cause that:
A. is reasonably certain to continue for the life of the veteran; and
B. was not caused or incurred by misconduct of the veteran; or
2. has been declared by the U.S. Department of Veterans Affairs to have a nonpermanent service–connected disability of 100% that results from blindness or any other disabling cause that was not caused or incurred by misconduct of the veteran.

# (3)

“Dwelling house”:

(i) means real property that is:
1. the legal residence of a disabled veteran; and
2. occupied by not more than two families; and

(ii) includes the lot or curtilage and structures necessary to use the real property as a residence.

# (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 a dwelling house if:

# (1)

the dwelling house is owned by a disabled veteran;

# (2)

the disabled veteran’s federal adjusted gross income for the immediately preceding taxable year does not exceed $100,000; and

# (3)

the application requirements of subsection (d) of this section are met.

# (c)

The property tax credit granted under this section shall equal:

# (1)

50% of the county or municipal corporation property tax imposed on the dwelling house if the disabled veteran’s service–connected disability rating is at least 75% and the disabled veteran does not qualify for a property tax exemption under § 7–208 of this article; or

# (2)

25% of the county or municipal corporation property tax imposed on the dwelling house if the disabled veteran’s service–connected disability rating is at least 50% but not more than 74%.

# (d)

# (1)

A disabled veteran shall apply for the property tax credit under this section by providing to the county or municipal corporation:

(i) a copy of the disabled veteran’s discharge certificate from active military, naval, or air service; and

(ii) on the form provided by the county or municipal corporation, a certification of the disabled veteran’s disability from the U.S. Department of Veterans Affairs.

# (2)

The disabled veteran’s certificate of disability may not be inspected by individuals other than:

(i) the disabled veteran; or

(ii) appropriate employees of the county or municipal corporation.

# (e)

The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may, by law, continue to provide the property tax credit under this section to the surviving spouse of the disabled veteran.

# (f)

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 duration of the tax credit;

# (2)

regulations and procedures for the application and uniform processing of requests for the tax credit;

# (3)

the definition of surviving spouse and the amount and duration of the tax credit for the surviving spouse;

# (4)

notwithstanding subsection (a)(2)(ii)2 of this section, eligibility criteria for the credit allowed under this section that limits the credit to individuals described under subsection (a)(2)(ii)1 of this section; and

# (5)

any other provision necessary to carry out the tax credit under this section.