Queen Anne's County Refund Under the Disabled Veteran Exemption

The full exemption for a veteran rated 100% permanent and total, or permanently unemployable, is granted by the State Department of Assessments and Taxation under Tax-Property Article section 7-208 and is a State entry. Queen Anne's County Code section 5-9, from 2003, authorizes the county's refund: county tax to a disabled veteran or surviving spouse, and municipal tax to a disabled veteran, for the taxable years in which the exemption was authorized but not granted. The county adds a limit the statute does not have. Section 5-9(B)(2) bars a refund of any tax "paid more than three years prior to the date of refund". Section 7-208(g) makes the refund mandatory for every year the exemption was authorized but not granted, provided the veteran applies within the three-year period that begins with the calendar year of first eligibility, and SDAT measures it from the effective date of the disability. A veteran with an older effective date should cite section 7-208(g), and 7-208(h) adds interest after 60 days.