Maryland · Disability Exemption
Veterans the VA has rated 100% service-connected, permanent and total may qualify for a full exemption from Maryland property tax on their principal residence. Eligible veterans and certain unremarried surviving spouses apply through their local county assessment office — there's no September 1 deadline — and may also be able to recover property taxes already paid under Maryland's refund provision.
| Requirement | Maryland rule |
|---|---|
| VA disability rating | 100% service-connected, permanent & total (or permanently unemployable) |
| Property | Principal residence only (dwelling + lot + necessary structures) |
| Residency | Maryland resident |
| Surviving spouse | Certain unremarried surviving spouses; expanded in 2026 (see below) |
| Filing deadline | None — apply at any time |
| Refunds | Possible for prior years under §7-208(g), within a 3-year window |
| Income test | None |
You may be owed money back. Maryland may refund property taxes you already paid if you qualified in an earlier year but hadn't yet been granted the exemption. Whether you qualify, and for how much, depends on your VA rating date, when you apply, and county records — and a three-year window applies. Details below.
Find your office and the official forms through the Maryland State Department of Assessments and Taxation (SDAT).
If you were eligible in past years but hadn't been granted the exemption yet, Maryland provides mandatory refunds of the state, county, and municipal property taxes you paid during that gap (Tax-Property Article §7-208(g)).
How the window works:
How Maryland illustrates it: a veteran whose 100% rating decision issued in 2019, who applies in 2022 and checks the refund box, can recover taxes back to 2018–2019 because they applied within three years of the calendar year they first became eligible.
The takeaway: if you've been paying Maryland property tax while already carrying a 100% P&T rating, you may be owed money back — and the three-year clock is real. The refund isn't automatic; you request it on the application, and your county assessment office processes it.
General information, not a determination of your eligibility or refund amount — your VA rating date and county records decide that. Your local Maryland assessment office can confirm both.
Maryland's HB 644 (2026) lets a surviving spouse use the VA's Dependency and Indemnity Compensation (DIC) to verify eligibility, instead of producing a separate disability certification — expanding the number of surviving spouses who can qualify. It takes effect June 1, 2026 and applies to taxable years beginning after June 30, 2026. If you're a surviving spouse receiving DIC who assumed you had no path here, it's worth another look.
When your property tax drops to zero, your real monthly housing cost changes — sometimes by a few hundred dollars a month. That one number quietly drives a lot of decisions: whether a refinance pencils out, how fast a debt-consolidation plan pays down, how much home you can comfortably carry, and how your debt-to-income looks to a lender.
Most veterans I talk to have never run those numbers after the exemption — they're working off a payment that still includes a tax bill they no longer owe. That's not a pitch; it's a math problem worth getting right. If you'd like a second set of eyes on how the exemption changes your specific picture, that's the kind of review I'm glad to do — no obligation, educational.
— Chad Evers, Mortgage Loan Originator, NMLS #2822744. Educational, not individualized advice.
Have a question about your VA benefit or a property tax exemption? Ask for an educational review.
Thanks — we serve this state. Start your educational Financial Brief or book a 30-minute review. The exemption itself is filed with your county assessment office through Maryland SDAT.
We currently serve Ohio, Maryland, Tennessee, and Florida. For Maryland specifically, your county assessment office and the Maryland State Department of Assessments and Taxation (SDAT) are the authorities on this exemption.
Educational only — not a commitment to lend, an offer of credit, a determination of eligibility, or tax/legal advice. Loans are originated through Focus Home Mortgage Inc., NMLS #2769672. Equal Housing Lender. Currently serving OH, MD, TN, FL.
Veterans the VA rates 100% service-connected, permanent and total receive a complete exemption from real property tax on their Maryland principal residence under Tax-Property Article §7-208. It isn't income-tested, and there's no September 1 filing deadline.
Submit the appropriate exemption application — with your DD-214 and VA rating documentation showing the 100% P&T determination and its effective/decision dates — to your local county assessment office through SDAT, and check the refund box if applicable.
Yes — §7-208(g) provides mandatory refunds for years you were eligible but not yet granted the exemption. Request it within three years of the calendar year you first became eligible (your VA rating-decision date); refunds reach back no earlier than 2018–2019.
No. Maryland lets disabled veterans and eligible surviving spouses apply for this exemption at any time — the usual September 1 deadline doesn't apply.
The state exemption requires a VA rating of 100% service-connected, permanent and total (or 100% permanently unemployable). Partial ratings don't qualify for the state exemption, though some counties offer separate local credits.
No. It applies only to your principal residence — the home you own and live in. Vacation homes, rentals, and investment properties don't qualify.
Certain unremarried surviving spouses qualify, as do surviving spouses of service members killed in the line of duty. As of 2026, HB 644 also lets surviving spouses verify eligibility using VA Dependency and Indemnity Compensation, widening who can apply.
