Frederick County, Maryland, Uniformed Service Members Property Tax Credit

Frederick County Code section 1-8-67 uses Tax-Property Article section 9-258 for four military groups, alongside its credit for long-time residents of 65. They are a retired member of the uniformed services, the military reserves, or the National Guard who is at least 65; that retiree's surviving spouse who is at least 65 and has not remarried; an active-duty, retired, or honorably discharged member of the uniformed services, reserves, or Guard who has a service-connected disability; and that member's surviving spouse who has not remarried. The disability route sets no minimum rating and no age. The code asks only for "a service connected disability" and a VA certification of it, so a veteran rated 10% qualifies, and there is no income test. Bill 26-07 raised the credit from 20% to 30% of the net county property tax, calculated on the lesser of $500,000 (up from $400,000) or the assessed value. The Treasury says the change takes effect September 19, 2026, with a revised bill for anyone who had the credit on the July 1, 2026 bill. The credit lasts as long as the owner stays eligible. It does not reach special district, fire and rescue, or lighting district taxes, fees, or state tax, and the City of Frederick's matching credit under its own code keeps the old 20% and $400,000. The credit cannot be combined in the same year with the county's senior supplement or with the disabled veteran credit in section 1-8-68. For a veteran rated 50% to 74% it is usually the better one: 30% with no income limit, against 25% under section 1-8-68 with a $100,000 limit. Apply to the Treasury Department, 30 N. Market Street, Frederick, by October 1 every year. The home has to be the principal residence for at least six months of the tax year, including July 1. A retiree sends a DD-214 showing separation by retirement; a disabled member sends the discharge certificate and VA certification of the service-connected disability. An application received by April 15 is credited on the July bill.