Caroline County Real Estate Tax and Water Relief for Permanent and Total Disability

Article IX of Chapter 103 of the Caroline County Code relieves real estate tax for an owner who is 65 or older or permanently and totally disabled. Household income cannot exceed $50,000, with the first $6,500 of each relative other than a spouse left out, and net worth cannot exceed $100,000, excluding the home and up to ten acres. Relief turns on income alone: 95% up to $10,000, then 80%, 60%, 40%, and 25% in $10,000 steps to $50,000, never more than $1,000 a year. These figures date from October 2021; the Commissioner proposed on July 29, 2026 raising them to $60,000, $120,000, and $1,500 for tax year 2027, and the Board has not acted. A disabled owner under 65 attaches a certification from the Social Security Administration, the Department of Veterans Affairs, or the Railroad Retirement Board, or two doctors' affidavits. File every year between January 1 and March 31 with the Commissioner of the Revenue; a first-time applicant or a hardship case can be allowed until December 31. An owner who qualifies by July 1 also gets half off county water charges on a single-family home under section 112-55, by giving the utilities director a letter from the Commissioner. It is not a VA rating of 100% service-connected, and a disabled veteran who does not meet that test can use it.