Maryland Property Tax Exemption for Veterans Organizations

Tax-Property Article section 7-234 exempts property from state and local property tax when it is owned by a national organization of veterans of the United States armed services, or by any department, state or local unit, chapter, branch or post of one, and when it is necessary for and actually used exclusively for the organization's purposes. The statute names two examples, the 29th Division Association of World War I and the Society of the Cincinnati of Maryland. It is a statewide exemption, not a county option, so it applies in Baltimore City and every county. Two tests decide it. The organization has to be, or belong to, a national veterans organization, and the property has to be needed for and used only for the organization's own purposes. Property of a local veterans group that is not part of a national organization is outside this section. Some counties give such a group a credit by name under Subtitle 3 of Title 9, and the county pages in this catalog list those. The State Department of Assessments and Taxation decides exemptions through the local assessment office in the county where the property is. Its list of exemption applications has no form named for veterans organizations. Its fraternal, benevolent or educational property application is due September 1 for the current tax year and asks how each facility is used, who may use it, whether any part is rented, and for the articles of incorporation and bylaws. Ask the local assessment office which form it wants for a post. This is an exemption for the organization's property. It is not a benefit to an individual veteran.