Frederick County Disabled Veteran Real Estate Tax Exemption

This is how Frederick County applies the statewide disabled-veteran real estate exemption. The Commissioner of the Revenue takes the application. The published qualifications do not include an income test or an asset test. The exemption covers the qualifying dwelling and the land it sits on, not exceeding one acre. The veteran has to occupy it as the primary residence. The county may ask for proof, such as a resident state tax return. A mobile home that the county taxes as personal property, rather than as real estate, can qualify for this relief. The rating must be 100% service-connected, permanent, and total, or a total disability rating based on individual unemployability from a service-connected disability. The county application describes that unemployability rating as the inability to do substantially gainful work. Refile only when the principal residence changes. The public checklist says the home must be owned by the veteran, or by the veteran and spouse only. The application also says that when other people own a share, relief covers only the percentage owned by the veteran and spouse, and the rest stays taxable. A surviving spouse qualifies when the veteran died on or after January 1, 2011, the spouse has not remarried, and the spouse still lives in the primary residence.