An individual who is at least 65 years old and is a retired
member of the uniformed services of the United States as defined in
10 U.S.C. § 101, the Military Reserves or National Guard;
or
A surviving spouse, who is at least 65 years of age and has
not remarried, of a retired member of the uniformed armed services
of the United States as defined in 10 U.S.C. § 101, the
Military Reserves, or the National Guard, who resides in the same
dwelling as the eligible individual decedent spouse.
In accordance with the provisions of Tax-Property Article, § 9-258,
of the Annotated Code of Maryland, an eligible individual [as defined
in Subsections A(1), A(2), and A(3) above] may receive a credit against
the County property tax imposed on their dwelling subject to the following:
The dwelling for which a property tax credit is sought has a maximum
assessed value of $400,000 at the time the eligible individual first
applied for the credit under this section; and
An eligible individual must have a household taxable net income (adjusted
gross income -prior year's federal tax return) of not more than $84,000
(equal to or less than 140% of the State of Maryland homeowners tax
credit).
To receive a credit under this section, an eligible individual shall
file an application with the Department of Finance and shall provide
any other documentation as required by the Department of Finance.