Anne Arundel County Refund Under the Disabled Veteran Exemption

The full exemption for a veteran rated 100% permanent and total, or permanently unemployable, is granted by the State Department of Assessments and Taxation under Tax-Property Article section 7-208 and is a State entry. The county's part is the refund of county tax already paid. County Code section 4-2-202 says the Controller "shall make a refund" of county property taxes to a disabled veteran or surviving spouse who receives the exemption, for the taxable years in which the exemption was authorized by law but not granted. The code bars any year more than five years before the date of the refund application. The state rule in section 7-208(g) has no five-year cap. It refunds every year the exemption was authorized but not granted, as long as the veteran applies for the exemption within the three-year period that begins with the calendar year of first eligibility, and SDAT measures the refund from the effective date of the disability. A veteran whose effective date is more than five years back should cite section 7-208(g). Section 7-208(h) adds interest when the county has not paid within 60 days.