Frederick County, Maryland, Partially Disabled Veteran Property Tax Credit

Frederick County Code section 1-8-68 grants the local credit in Tax-Property Article section 9-265: 25% of the net county property tax at a service-connected rating of 50% to 74%, and 50% at 75% or more when the veteran does not have the full state exemption under section 7-208. The City of Frederick grants the same credit against city tax under its own code. A surviving spouse who has not remarried can apply after the veteran's death if the veteran owned the home at death. The county's documents are narrower than its code in three ways, and the code is narrower than the statute in two. The rating. Section 1-8-68 follows the statute and counts a nonpermanent 100% rating as well as a permanent rating of 50% or more. The county's application, dated April 15, 2025, mentions only "a permanent service-connected disability of at least 50%". A veteran rated 100% on a temporary basis is within the code. The income. The code says the veteran's federal adjusted gross income may not exceed $100,000. The Treasury's March 2026 information sheet says "federal adjusted gross household income", which would count a spouse's income the code does not. And Chapter 646 of 2026 raised the statute's ceiling to $150,000 on an individual return and $300,000 on a joint return for taxable years beginning after June 30, 2026, which neither the code nor the forms reflect. The paperwork. The application wants a VA award letter dated within six months, a Maryland ID, and the prior year's federal return, where the code asks for the discharge certificate and a VA certification on the county's form. Both the code and the form still require an honorable discharge, which Chapter 689 of 2026 replaced in section 9-265 with the federal definition of a veteran for taxable years beginning after June 30, 2026. The application is due October 1 each year to the Treasury Department. A veteran who qualifies here also qualifies for the county's uniformed service member credit in section 1-8-67, which since September 19, 2026 gives 30% with no income limit, and the two cannot be combined.