(a) Definitions. In this section, the following words have the meanings indicated:
(1) “Dwelling” means real property that is the legal residence of the surviving spouse and occupied by not more than two families, and the term includes the lot or curtilage and structures necessary to use the real property as a residence.
(2) “Surviving spouse” means the surviving spouse of a veteran who has not remarried since the death of the veteran.
(3) “Veteran” means a veteran who died while in the active military, naval, or air service of the United States as a result of an injury or disease that is determined under 38 U.S.C. § 105 to have been incurred in the line of duty.
(b) Creation. There is a tax credit from County real property taxes levied on a dwelling owned by the surviving spouse of a veteran if:
(1) the dwelling was owned by the veteran at the veteran’s death;
(2) the dwelling was acquired by the surviving spouse within two years of the veteran’s death, if the veteran or the surviving spouse was domiciled in the State as of the date of the veteran’s death; or
(3) the dwelling was acquired after the surviving spouse qualified for a credit for a former dwelling under subsections (b)(1) or (b)(2) of this subsection to the extent of the previous credit.
(c) Calculation. The amount of the tax credit shall equal the amount of an exemption for surviving spouses of disabled veterans under the Tax-Property Article, § 7-208, of the State Code.
(1985 Code, Art. 6, § 1-104.4) (Bill No. 79-95; Bill No. 17-10; Bill No. 48-10; Bill No. 118-15; Bill No. 66-16; Bill No. 81-17; Bill No. 17-20)
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