Read the full stored bill text
EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
*hb1482*
HOUSE BILL 1482
Q1 6lr3347
By: Delegates Arentz, Hornberger, Howard, McComas, Miller, Nkongolo, Reilly,
and Rose
Introduced and read first time: February 13, 2026
Assigned to: Ways and Means
A BILL ENTITLED
AN ACT concerning 1
Property Tax – Credit for Dwelling House of Disabled Veterans and Surviving 2
Spouses – Revisions 3
FOR the purpose of requiring, rather than authorizing, the governing body of a county or a 4
municipal corporation to grant a certain property tax credit against the county or 5
municipal corporation property tax imposed on the dwelling house of certain disabled 6
veterans and their surviving spouses; altering the amount of the property tax credit; 7
and generally relating to a property tax credit for the dwelling house of a disabled 8
veteran and a surviving spouse. 9
BY renumbering 10
Article – Tax – Property 11
Section 9–265 12
to be Section 9–112 13
Annotated Code of Maryland 14
(2019 Replacement Volume and 2025 Supplement) 15
BY repealing and reenacting, with amendments, 16
Article – Tax – Property 17
Section 9–112 18
Annotated Code of Maryland 19
(2019 Replacement Volume and 2025 Supplement) 20
(As enacted by Section 1 of this Act) 21
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 22
That Section(s) 9 –265 of Article – Tax – Property of the Annotated Code of Maryland be 23
renumbered to be Section(s) 9–112. 24
SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland r ead 25
as follows: 26
2 HOUSE BILL 1482
Article – Tax – Property 1
9–112. 2
(a) (1) In this section the following words have the meanings indicated. 3
(2) “Disabled veteran” means an individual who: 4
(i) is honorably discharged or released under honorable 5
[circumstances] CONDITIONS from active military, naval, or air service as defined in 38 6
U.S.C. § 101; and 7
(ii) [1. has been declared by the U.S. Department of Veterans 8
Affairs to have a permanent service–connected disability of at least 50% that results from 9
blindness or any other disabling cause that: 10
A. is reasonably certain to continue for the life of the veteran; 11
and 12
B. was not caused or incurred by misconduct of the veteran; 13
or 14
2.] has been declared by the U.S. Department of Veterans 15
Affairs to have a PERMANENT OR nonpermanent service–connected disability of [100%] 16
AT LEAST 20% that results from blindness or any other disabling cause that was not 17
caused or incurred by misconduct of the veteran. 18
(3) “Dwelling house”: 19
(i) means real property that is: 20
1. the legal residence of a disabled veteran; and 21
2. occupied by not more than two families; and 22
(ii) includes the lot or curtilage and structures necessary to use the 23
real property as a residence. 24
(b) The Mayor and City Council of Ba ltimore City or the governing body of a 25
county or municipal corporation [may] SHALL grant, by law, a property tax credit under 26
this section against the county or municipal corporation property tax imposed on a dwelling 27
house if: 28
(1) the dwelling house is owned by a disabled veteran; 29
HOUSE BILL 1482 3
(2) the disabled veteran’s federal adjusted gross income for the 1
immediately preceding taxable year does not exceed $100,000; and 2
(3) the application requirements of subsection (d) of this section are met. 3
(c) The property tax credit granted under this section shall equal: 4
(1) [50%] 80% of the county or municipal corporation property tax imposed 5
on the dwelling house if the disabled veteran’s service–connected disability rating is at least 6
[75%] 70% and the disabled veteran does not qualify for a property tax exemption under § 7
7–208 of this article; [or] 8
(2) [25%] 40% of the county or municipal corporation property tax imposed 9
on the dwelling house if the disabled veteran’s service–connected disability rating is at least 10
50% but not more than [74%] 69%; OR 11
(3) 20% OF THE COUNTY OR MUN ICIPAL CORPORATION P ROPERTY 12
TAX IMPOSED ON THE DWELL ING HOUSE IF THE DIS ABLED VETERAN ’S 13
SERVICE–CONNECTED DISABILITY RATING IS AT LEAST 20% BUT NOT MORE THAN 14
49%. 15
(d) (1) A disabled veteran shall apply for the property tax credit under this 16
section by providing to the county or municipal corporation: 17
(i) a copy of the disabled veteran’s [discharge certificate] DD FORM 18
214 from active military, naval, or air service; and 19
(ii) on the form provided by the county or municipal corporation, a 20
certification of the disabled veteran’s d isability from the U.S. Department of Veterans 21
Affairs. 22
(2) The disabled veteran’s certificate of disability may not be inspected by 23
individuals other than: 24
(i) the disabled veteran; or 25
(ii) appropriate employees of the county or municipal corporation. 26
(e) The Mayor and City Council of Baltimore City or the governing body of a 27
county or municipal corporation [may] SHALL, by law, continue to provide the property tax 28
credit under this section to the surviving spouse of the disabled veteran. 29
(f) The Mayor and City Council of Baltimore City or the governing body of a 30
county or municipal corporation may provide, by law, for: 31
(1) the duration of the tax credit; 32
4 HOUSE BILL 1482
(2) regulations and procedures for the application and uniform processing 1
of requests for the tax credit; 2
(3) the definition of surviving spouse and the amount and duration of the 3
tax credit for the surviving spouse; AND 4
(4) [notwithstanding subsection (a)(2)(ii)2 of this section, eligibility criteria 5
for the credit allowed under this section that limits the credit to individuals described under 6
subsection (a)(2)(ii)1 of this section; and 7
(5)] any other provision necessary to carry out the tax credit under this 8
section. 9
SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall take effect June 10
1, 2026, and shall be applicable to all taxable years beginning after June 30, 2026. 11