MD HB842

Authorizes Baltimore City, counties, and municipal corporations to grant property tax credits to surviving spouses of military service members who are ineligible for the existing state property tax exemption under § 7-208

Local jurisdictions may determine the amount and duration of the tax credit, set additional eligibility requirements, and establish application procedures

Surviving spouse eligibility applies to those who have not remarried and are spouses of disabled veterans, service members who died in the line of duty, or recipients of Dependency and Indemnity Compensation from the VA

Takes effect June 1, 2026, and applies to taxable years beginning after June 30, 2026