Montgomery County Disabled Veteran Property Tax Credit

Montgomery County grants the local credit that Tax-Property Article section 9-265 lets a county adopt. County Code section 52-113, enacted by Bill 6-24 in 2024, sets it against the county property tax on the veteran's home. It does not reach the state property tax or a municipal tax. The credit is 25% of the county tax at a service-connected rating of 50% to 74%, and 50% at 75% or more when the veteran does not qualify for the full state exemption under section 7-208. A veteran rated 100% permanent and total, or permanently unemployable, has that full exemption from SDAT instead and gets nothing more here. The rating has to be permanent and reasonably certain to last for life, or a nonpermanent 100% rating, and the disability cannot come from the veteran's misconduct. The home has to be the veteran's legal residence, owned by the veteran, and lived in by no more than two families. The income ceiling moved in 2026 and the county's own documents disagree. County Code section 52-113(c)(2), in the code edition current through August 1, 2026, still says the veteran's federal adjusted gross income for the prior year must not exceed $100,000. Chapter 646 of 2026 raised the ceiling in section 9-265 to $150,000 on an individual return and $300,000 on a joint return, for taxable years beginning after June 30, 2026. The Department of Finance application posted in August 2026 already uses the new figures, $150,000 single and $300,000 married filing jointly. A veteran between the two ceilings should apply on the county form and cite Chapter 646. The application is due to the Department of Finance by April 1 before the tax year, which starts July 1. It asks for the DD-214 showing discharge under honorable conditions, a VA certification that states the percentage and whether the rating is permanent, and a copy of the prior year's federal return. The code requires the discharge certificate and the VA certification; the return is the department's addition. The honorable-discharge condition, in the form and in section 52-113's definition, is also narrower than the statute now: Chapter 689 of 2026 replaced it in section 9-265 with the federal definition of a veteran for taxable years beginning after June 30, 2026, so a veteran with a general discharge who is a veteran for VA purposes meets the state test. A missing attachment means the application is not processed. The credit then continues each year the veteran stays eligible. When a veteran who had the credit dies, the county must give the same credit to the surviving spouse. The code defines a surviving spouse as one who was married to the veteran at death, has not remarried, and has a legal interest in the home. If the veteran was unmarried, or the spouse died first, a minor child, the child's trust or guardian, or another legal dependent with a legal interest in the home can take the credit. The county must tell the veteran if anyone asks to inspect the veteran's disability certificate.