Senior, Veteran and Disability Property Tax Relief in Maryland

A veteran whose disability the VA has determined is 100% service-connected, permanently and totally disabling is exempt on the dwelling that is the veteran's principal residence and that the veteran owns; an Attorney General's opinion allows approval at a lower rating if the VA finds the veteran permanently unemployable. A qualifying surviving spouse may keep the exemption and, on a later-acquired dwelling, receive an exemption equal to the one on the preceding dwelling. Maryland also provides a complete exemption for disabled active-duty service members, with yearly certification. Apply to the local SDAT assessment office for the county where the property is located.

A blind owner who owns and lives in the dwelling may receive an exemption of $40,000 of the property's assessed value (prorated for any part of the taxable year remaining), with a physician's certification. An exemption for health or medical improvements to a home may not exceed 10% of the property's total market value.

Homeowners' Property Tax Credit ("circuit breaker"): for owners whose combined gross household income does not exceed $60,000 and whose net worth (excluding the home and qualified retirement savings) is less than $200,000, the credit pays property taxes above a limit based on income; only taxes on the first $300,000 of assessed value count. The home must be the principal residence, lived in at least six months including July 1. Apply every year (online through OneStop or by mail to SDAT) by October 1.