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ROBERT L. EHRLICH, JR., Governor Ch. 296
(II) "DISABLED VETERAN" INCLUDES AN INDIVIDUAL WHO
QUALIFIES POSTHUMOUSLY FOR A 100% SERVICE CONNECTED DISABILITY.
(3) "Dwelling house":
(i) means real property that is:
1. the legal residence of a disabled veteran or a surviving
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spouse; and
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2. occupied by not more than 2 families; and
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(ii) includes the lot or curtilage and structures necessary to use the
real property as a residence.
(4) "Surviving spouse" means a surviving spouse, who has not
[remarried, of] REMARRIED:
(i) OF a disabled veteran; [or]
(ii) OF an individual who died in line of duty; OR
(III) WHO RECEIVES DEPENDENCY AND INDEMNITY
COMPENSATION FROM THE UNITED STATES DEPARTMENT OF VETERANS AFFAIRS.
(5) "Individual who died in line of duty" means an individual who died
while in the active military, naval, or air service of the United States as a result of an
injury or disease that is deemed under 38 U.S.C. § 105 to have been incurred in line
of duty.
(b) Except as provided in subsection (e) of this section, a dwelling house is
exempt from property tax if:
(1) the dwelling house is owned by:
(i) a disabled veteran;
(ii) a surviving spouse of an individual who died in line of duty, if:
1. the dwelling house was owned by the individual at the
time of the individual's death;
2. the dwelling house was acquired by the surviving spouse
within 2 years of the individual's death, if the individual or the surviving spouse was
domiciled in the State as of the date of the individual's death; or
3. the dwelling house was acquired after the surviving
spouse qualified for exemption for a former dwelling house under item 1 or 2 of this
item, to the extent of the previous exemption; or
(iii) a surviving spouse of a disabled veteran who meets the
requirements of subsection (c) of this section; and
(2) the application requirements of subsection (d) of this section are met.
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