Maryland legislation · 2025 Regular Session
Maryland SB911: Property Tax - Exemption for Blind Individuals - Alteration
Status: Chaptered, May 6, 2025
Increasing the amount of a certain property tax exemption for dwelling houses owned by blind individuals or their surviving spouses from $15,000 to $40,000; and applying the Act to all taxable years beginning after June 30, 2025.
What the bill says
An act concerning Property Tax - Exemption for Blind Individuals - Alteration FOR the purpose of increasing the amount of a certain property tax exemption for dwelling houses owned by blind individuals or their surviving spouses; and generally relating to a property tax exemption for blind individuals. BY repealing and reenacting, with amendments, Article - Tax - Property Section 7-207 Annotated Code of Maryland (2019 Replacement Volume and 2024 Supplement).
From the enrolled text, May 8, 2025:
AN ACT concerning Property Tax - Exemption for Blind Individuals - Alteration FOR the purpose of increasing the amount of a certain property tax exemption for dwelling houses owned by blind individuals or their surviving spouses; and generally relating to a property tax exemption for blind individuals. BY repealing and reenacting, with amendments, Article - Tax - Property Section 7-207 Annotated Code of Maryland (2019 Replacement Volume and 2024 Supplement) SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, That the Laws of Maryland read as follows: Article - Tax - Property 7-207. (a) (1) In this section the following words have the meanings indicated. (2) "Blind individual" means an individual who has a permanent impairment of both eyes that causes: (i) central visual acuity, with corrective glasses, of 20/200 or less in the better eye; or (ii) central visual acuity of more than 20/200 if there is a field defect in which the peripheral field has contracted so that the widest diameter of visual field subtends an angular distance no greater than 20 degrees in the better eye. (3) "Dwelling house": (i) means real property that is: 1. the legal residence of a blind individual or a surviving spouse; and 2. occupied by not more than 2 families; and Ch. 285 2025 LAWS OF MARYLAND (ii) includes …