MD SB109

Expands eligibility for residential property tax payment deferrals in Anne Arundel County to include members of reserve components, the National Oceanic and Atmospheric Administration (NOAA), and the Public Health Service

Changes statutory language from "members of the United States armed forces" to "service members" to broaden the definition of eligible individuals who have been found permanently and totally disabled

Eligible property owners must have resided in the dwelling for at least 5 consecutive years, be at least 62 years old or permanently disabled, and meet income requirements

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