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ROBERT L. EHRLICH, JR., Governor Ch. 559
Article - Tax - Property
7-208.
(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.
(f) (1) An exemption under this section is prorated by the supervisor for any
part of a taxable year that remains after the date in the year when the disabled
veteran or the surviving spouse applies for the exemption.
(2) NOTWITHSTANDING ANY OTHER PROVISION OF THIS ARTICLE, IF A
DWELLING IS TRANSFERRED TO A DISABLED VETERAN OR A SURVIVING SPOUSE
WHO QUALIFIES FOR AN EXEMPTION UNDER THIS SECTION, THE EXEMPTION
APPLIES AND THE PROPERTY TAX IS ABATED FROM THE DATE OF SETTLEMENT FOR
THE PURCHASE OF THE PROPERTY, IF THE TRANSFEREE APPLIES FOR THE
EXEMPTION WITHIN 30 DAYS AFTER THE SETTLEMENT FOR THE PURCHASE OF THE
PROPERTY.
(3) THE DEPARTMENT SHALL ADOPT REGULATIONS TO ADMINISTER
THE PROVISIONS OF PARAGRAPH (2) OF THIS SUBSECTION.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
June 1, 2005.
Approved May 26, 2005.
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