Frederick County Tax Relief for Permanent and Total Disability

Frederick County offers real estate tax relief when at least one spouse is 65 or older, or permanently and totally disabled, and the household meets the income and net-worth caps. A first-time disabled applicant needs a letter from two doctors, or a determination from Social Security or VA, and must apply in person the first time or notarize the application. Total income of everyone who lives in the dwelling cannot exceed $59,000. That total includes tax-exempt income. Each relative who lives there, other than a spouse, may exclude the first $8,500 of income. Combined net financial worth of all residents cannot exceed $150,000. The principal residence and one acre are not counted in that worth. The exemption percentage follows total combined income: $0 to $23,700: 100%. $23,701 to $29,500: 60%. $29,501 to $35,500: 35%. $35,501 to $59,000: 10%. Someone who gets a partial exemption, meaning 60%, 35%, or 10%, can ask to defer the rest. The deferred tax accrues interest at 8% and has no penalty. It is due when the home is sold, or from the estate within one year after the last qualifying owner dies. The deferred amount and interest is a lien, and any part above 10% of a sale price is behind other recorded liens. A veteran who qualifies for the 100% service-connected exemption uses that program for the home. This relief is the path when the disability does not meet that service-connected test.