| 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. |
Removed on the date of transfer and a pro rata tax bill should be issued to
the new owner. |
| 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 on the date 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. 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 taxes are permissible for three years but local governments may authorize
by law refunds to the veteran himself as far back as 1950. |
Removed on the date of transfer and a pro rata tax bill is issued to the new
owner. |
| 4. Surviving Spouse of a Disabled Veteran
(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. The
Supervisor may allow a refund of
taxes for up to three years if the
local government chooses not to
require special application for
refunds. A surviving spouse also
may receive the exemption on any
subsequently acquired property to
the extent of the prior assessment
on the property where the veteran
actually resides. |
Removed on the date of transfer and a pro rata tax bill is issued to the new
owner. It is also removed on the date of remarriage of the
spouse. |
| 5. Public Property |
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
date 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 date of sale of "formerly
exempt" public property. |
| 6. Religious Property
(Sec. 7-204) |
A church or religious organization 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. |
When a church or religious organization transfers the property to a private
person, then the property becomes taxable as of next full year levy. |
| 7. 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. |
When a charitable organization transfers the property to a private person,
then the property becomes taxable for the next full year levy. |
| 8. 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. |