St. Mary's County 65-10 Senior Tax Credit for Military Retirees
A credit of 10% of the county property tax for five years for a retired member of the armed forces who is 65 or older, with taxable income of $80,000 or less and a home assessed at $400,000 or less. Apply every year.
Also called: military retiree, retired military, 65-10, 267-76, 9-258, senior, Patuxent River.
St. Mary's County Code section 267-76, Ordinance 2017-16, uses Tax-Property Article section 9-258 for two groups of owners 65 or older: those who have lived in the same home for 40 years, and those who are retired members of the armed forces, shown by a DD-214. The Treasurer calls it the 65-10 Five Year Senior Property Tax Credit.
The credit is 10% of the county property tax for five years. The home's assessed value may not exceed $400,000, and the eligible individual's taxable income for the prior year may not exceed $80,000. It cannot be taken in a year the owner has the county's other senior credit under Article XXV.
The Treasurer's explanation is narrower than the code in three places. It measures income as the household's taxable net income from line 20 of Maryland Form 502, where the code looks at the eligible individual's taxable income. It says a home held in a living trust is not eligible. And it asks a military applicant for a DD-214 "for retirement". The code says "armed forces" without naming the reserves, the Guard, or the NOAA and Public Health Service corps, so a retiree from those should ask the Treasurer before relying on the credit.
The application has to be filed every year. The owner must be 65 by July 1 of the tax year and live in the home for more than six consecutive months of it, with allowance for a nursing home stay. The Treasurer is at 23150 Leonard Hall Drive, Leonardtown, (301) 475-4200 extension 3300. The county has not adopted the disabled veteran credit in section 9-265 or the surviving spouse credits.
Thresholds
Thresholds for St. Mary's County 65-10 Senior Tax Credit for Military Retirees
Gate
Rule
Military retiree, 65 or older
The owner has to be 65 or older and retired from the armed forces, with taxable income of $80,000 or less. A disability rating is not part of the test.
Taxable income of $80,000 or less
The code caps the eligible individual’s prior-year taxable income at $80,000; the Treasurer counts household taxable net income.
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Disclaimer
VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.