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EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
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Underlining indicates amendments to bill.
Strike out indicates matter stricken from the bill by amendment or deleted from the law by
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*hb0842*
HOUSE BILL 842
Q1 6lr1260
By: Delegates Griffith, Allen, Arentz, Behler, Boafo, Buckel, Cardin, Ciliberti,
Crutchfield, Hartman, Hornberger, Howard, A. Johnson, D. Jones,
McComas, Miller, T. Morgan, Odom, Pruski, Reilly, Rogers, Rose,
Sample–Hughes, Schmidt, Stinnett, and Tomlinson
Introduced and read first time: February 4, 2026
Assigned to: Ways and Means
Committee Report: Favorable with amendments
House action: Adopted
Read second time: March 6, 2026
CHAPTER ______
AN ACT concerning 1
Property Tax Exemption – Property Acquired by Surviving Spouse of Service 2
Member – Repeal of Time Limitation Credit – Surviving Spouse of Military 3
Service Member 4
FOR the purpose of repealing a requirement that a dwelling house of a surviving spouse of 5
a service member who died in the line of duty be acquired within a certain number 6
of years of the service member’s death to qualify for a real property tax exemption; 7
and generally relating to a real property tax exemption for a dwelling house acquired 8
by a surviving spouse of a service m ember who died in the line of duty authorizing 9
the Mayor and City Council of Baltimore City or the governing body of a county or 10
municipal corporation to grant, by law, a property tax credit against the county or 11
municipal corporation property tax imposed on the dwelling house of a surviving 12
spouse of a military service member who is ineligible for a certain property tax 13
exemption; and generally relating to a property tax credit for a surviving spouse of a 14
military service member. 15
BY repealing and reenacting, without amendments, 16
Article – Tax – Property 17
Section 7–208(a) 18
Annotated Code of Maryland 19
(2019 Replacement Volume and 2025 Supplement) 20
2 HOUSE BILL 842
BY repealing and reenacting, with amendments, adding to 1
Article – Tax – Property 2
Section 7–208(b) 9–267.1 3
Annotated Code of Maryland 4
(2019 Replacement Volume and 2025 Supplement) 5
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 6
That the Laws of Maryland read as follows: 7
Article – Tax – Property 8
7–208. 9
(a) (1) In this section the following words have the meanings indicated. 10
(2) “Disabled active duty service member” means an individual in active 11
service of the military, naval, or air service as defined in 38 U.S.C. § 101 who has a service 12
connected physical disability that: 13
(i) is reas onably certain to continue for the life of the service 14
member; and 15
(ii) was not caused or incurred by misconduct of the service member. 16
(3) (i) “Disabled veteran” means an individual who: 17
1. is honorably discharged or released under honorable 18
circumstances from active military, naval, or air service as defined in 38 U.S.C. § 101; and 19
2. has been declared by the U.S. Department of Veterans 20
Affairs to have a permanent 100% service connected disability that results from blindness 21
or other disabling cause that: 22
A. is reasonably certain to continue for the life of the veteran; 23
and 24
B. was not caused or incurred by misconduct of the veteran. 25
(ii) “Disabled veteran” includes an individual who qualifies 26
posthumously for a 100% service connected disability. 27
(4) “Dwelling house”: 28
(i) means real property that is: 29
1. the legal residence of a disabled active duty service 30
member, disabled veteran, or surviving spouse; and 31
HOUSE BILL 842 3
2. occupied by not more than 2 families; and 1
(ii) includes the lot or curtilage and structures necessary to use the 2
real property as a residence. 3
(5) “Individual who died in the line of duty” means an individual who died 4
while in the active military, naval, or air service of the United States as a result of an injury 5
or disease that is deemed under 38 U.S.C. § 105 to have been incurred in the line of duty. 6
(6) “Surviving spouse” means an individual who has not remarried and 7
who: 8
(i) is the surviving spouse of a disabled veteran; 9
(ii) is the s urviving spouse of an individual who died in the line of 10
duty; or 11
(iii) receives Dependency and Indemnity Compensation from the U.S. 12
Department of Veterans Affairs. 13
(b) Except as provided in subsection (e) of this section, a dwelling house is exempt 14
from property tax if: 15
(1) the dwelling house is owned by: 16
(i) a disabled active duty service member; 17
(ii) a disabled veteran; 18
(iii) a surviving spouse of an individual who died in the line of duty, 19
if: 20
1. the dwelling house was owned by the individual at the 21
time of the individual’s death; OR 22
2. the dwelling house was acquired by the surviving spouse 23
[within 2 years of the individual’s death, if] AND the individual or the surviving spouse was 24
domiciled in the State as of the date of the individual’s death; or 25
[3. the dwelling house was acquired after the surviving 26
spouse qualified for exemption for a former dwelling house under item 1 or 2 of this item, 27
to the extent of the previous exemption; or] 28
(iv) a surviving spouse of a disabled veteran who meets the 29
requirements of subsection (c) of this section; and 30
4 HOUSE BILL 842
(2) the application requirements of subsection (d) of this section are met. 1
9–267.1. 2
(A) (1) IN THIS SECTION THE F OLLOWING WORDS HAVE THE MEANINGS 3
INDICATED. 4
(2) “DWELLING HOUSE ” HAS THE MEANING STAT ED IN § 7–208 OF 5
THIS ARTICLE. 6
(3) “SURVIVING SPOUSE” HAS THE MEANING STAT ED IN § 7–208 OF 7
THIS ARTICLE. 8
(B) THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE 9
GOVERNING BODY OF A COUNTY OR MUNICIPAL CORPORATION MAY GRANT, BY LAW, 10
A PROPERTY TAX CREDI T AGAINST THE COUNTY OR MUNICIPAL CORPORA TION 11
PROPERTY TAX IMPOSED ON THE DWELLING HOUSE OF A SURVIVING SPOUSE IF THE 12
SURVIVING SPOUSE IS INELIGIBLE FOR THE P ROPERTY TAX EXEMPTIO N UNDER § 13
7–208 OF THIS ARTICLE. 14
(C) THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE 15
GOVERNING BODY OF A COUNTY OR MUNICIPAL CORPORATION MAY PROV IDE, BY 16
LAW, FOR: 17
(1) THE AMOUNT AND DURATION OF THE TAX CREDIT; 18
(2) ADDITIONAL ELIGIBILITY REQUIREMENTS FOR THE TAX CREDIT; 19
(3) REGULATIONS AND PROC EDURES FOR THE APPLI CATION AND 20
UNIFORM PROCESSING OF REQUESTS FOR THE TAX CREDIT; AND 21
(4) ANY OTHER PROVISION NECESSARY TO CARRY O UT THE TAX 22
CREDIT. 23
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 24
1, 2026, and shall be applicable to all taxable years beginning after June 30, 2026. 25