There is an exemption for the dwelling (principal residence) of a surviving spouse of a disabled veteran who received a 100% service-connected permanent and total disability rating prior to or after the disabled veteran's death.

A. The dwelling will qualify for a surviving spouse exemption if:

1)    the disabled veteran had a 100% service-connected permanent and total disability;
2)    the disabled veteran owned the dwelling at the time of their death;
3)    the dwelling received a disabled veteran's exemption; and
4)    the surviving spouse owns and resides in the dwelling.

 
B. The dwelling will also qualify for a surviving spouse exemption if:

1)   the disabled veteran had a 100% service-connected permanent and total disability; 
2)   the disabled veteran occupied the dwelling and died in Maryland;
3)   the dwelling did not receive a disabled veteran's exemption; and
4)   the surviving spouse owns and resides in the dwelling house.

NOTE: For B the dwelling had to be occupied by the disabled veteran, not owned by the disabled veteran.

The unmarried surviving spouse of a disabled veteran is entitled to the exemption on any subsequently acquired dwelling in an amount equal to the exemption allowed on the preceding dwelling. Local assessment offices should check the martial status of surviving spouses once during each triennial reassessment.

The Department must accept an application for an exemption for a specific dwelling the individual intends to purchase before the house is purchased. Within 15 days of receipt, the Department must process the application and send the applicant a letter of preliminary approval or denial.  If the application is preliminarily approved, the letter must include the amount of the tax exemption for the specific dwelling.  Once the applicant becomes owner the exemption must be processed. The applicant does not have to file another application.

A surviving spouse who remarries but later obtains a divorce is not entitled to the exemption. However, the exemption can be reinstated when the surviving spouse obtains an annulment that makes the subsequent marriage void ab initio. (Void from the beginning)​

Application For Exemption for Surviving Spouses of Disabled Veterans​