1. Blind Persons
(Sec. 7-207)
| A $15,000 assessment exemption is granted on a pro rata or daily basis from the date in the year when the application for exemption is made. Refunds are permissible for up to three years if the County government allows refunds.
| Remove as of the effective date of the deed of transfer.
A pro rata tax bill should be issued to the new owner.
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2. Surviving Spouse of Blind Persons (Sec. 7-207) | Spouse may only continue to receive an exemption previously granted the blind person. No refunds are authorized. | Remove as of the effective date of the deed of transfer with a pro rata tax bill issued to the new owner. The exemption cannot be switched to a property subsequently acquired by the spouse. |
3. Disable Active-Duty Service Member (Sec 7-208) | A complete exemption from all taxes is granted on a pro rata or daily basis from the date in the year when application for exemption is made.
Refunds of state, county, and municipal taxes are required if requested by the applicant. See procedure 090-070-035. | Remove as of the date of discharge from active-duty OR
the effective date of the deed of transfer. A pro rata tax bill is issued to the new owner. |
4. Disabled Veterans (Sec. 7-208)
| A complete exemption from all taxes is granted on a pro rata or daily basis from the date in the year when application for exemption is made.
Refunds of state, county, and municipal taxes are required if requested by the applicant. See procedure 090-070-035. | Remove as of the effective date of the deed of transfer. A pro rata tax bill is issued to the new owner. |
5. Surviving Spouse of a Disabled Veteran
OR
Individual who died in the line of duty (Sec. 7-208) | The complete exemption is continued for the surviving spouse provided the spouse has not remarried. The surviving spouse of a veteran who did not apply for the exemption prior to death must act within three years of the veteran's death or lose all rights to refunds.
Refunds of state, county, and municipal taxes are required if requested by the applicant. See procedure 090-070-035. After qualifying for exemption, a surviving spouse also may receive the exemption on any subsequently acquired property to the extent of the prior assessment on the property that was exempt. | Remove as of the effective date of the deed of transfer. It is also removed on the date of remarriage of the spouse. A pro rata tax bill is issued to the new owner. |
| 6. Public Property (Government) | Property acquired by the federal government, the State of Maryland, the counties, or any of the municipalities shall be exempt from taxation as of the effective date of the deed of transfer provided the physical review indicates that the property is being used for governmental purposes. The September 1 deadline for filing exemption applications does not apply to this category of property. | A separate statutory provision Sec. 7- 105(b) states that property tax is payable for the remainder of the taxable year from the effective date of sale of "formerly exempt" public property. An assessment notice for the current taxable year is sent to the new owner. |
7. Religious Property (Sec. 7-204) | A church or religious organization must be using the property for its stated purpose and is required by Sec. 7-104 to submit its exemption application by no later than September 1 if the exemption is to be effective for the current taxable year. The only exception to this rule is a provision whereby an exemption is allowed to continue when the property is being transferred from one exempt organization to another such group. | The exemption is removed as of the effective date of the deed of transfer. |
8. Charitable Educational Property (Sec. 7-202) | A charitable or educational organization must be using the property for its stated purpose and submit an application by no later than September 1, if the exemption is to be made effective for the current taxable year.
An exception does exist for charitable organizations at Section 7- 202(d) to allow the exemption at the date of transfer if the property has a value less than $300,000. | The exemption is removed as of the effective date of the deed of transfer. A pro rata tax bill is issued and an assessment notice for the current taxable year is sent to the new owner. |
9. Non-Profit Housing Corporations (Sections 7-
502 and 7-503 | Non-profit housing for the elderly or for low-income families may be exempted by the Department provided the housing corporation enters into a payment in lieu of taxes agreement with the local government. The payment in lieu agreement can abate or
reduce any previous taxes levied against the property. |
The exemption is removed from the next full year levy in event of transfers.
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