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Full Property Tax Exemption — 100%, Permanent Unemployability, Surviving Spouses and Active Duty

The dwelling comes off the roll entirely — including the garage and shed, which the statute names. It is not only for the 100%-rated living veteran: SDAT states that ratings below 100% may qualify where the VA determines permanent unemployability, and the exemption reaches surviving spouses, the surviving spouse of a member who died in active service from a line-of-duty injury or disease, and a disabled active-duty service member whose disability is reasonably certain to continue for life. Refunds are retroactive and mandatory, claimable within three years.

Verified August 27, 2026

What this benefit is

The dwelling comes off the roll entirely — including the garage and shed, which the statute names. It is not only for the 100%-rated living veteran: SDAT states that ratings below 100% may qualify where the VA determines permanent unemployability, and the exemption reaches surviving spouses, the surviving spouse of a member who died in active service from a line-of-duty injury or disease, and a disabled active-duty service member whose disability is reasonably certain to continue for life. Refunds are retroactive and mandatory, claimable within three years.

What it's worth: 100% of your property tax bill

  • We do not hold Maryland county tax rates, so we cannot convert this into a dollar figure for your county.
  • SDAT states that ratings below 100% may qualify where the VA determines permanent unemployability. The 100% figure is not the only route in.
  • A surviving spouse continues the exemption, including on a subsequently acquired dwelling up to the amount of the prior exemption. It ends on remarriage.
  • §7-208(b)(1)(iii) covers the surviving spouse of a member who died in active service from a line-of-duty injury or disease, including on a dwelling acquired within two years of the death.
  • A disabled active-duty service member qualifies where the service-connected disability is reasonably certain to continue for life, on a physician's or VA certification, with active-duty status recertified annually.
  • §7-208(g) makes refunds retroactive and MANDATORY rather than discretionary, claimable within three years and running from tax year 2018-2019. If you qualified and did not claim, ask for the refund.

Who is entitled to it

  • You served in the U.S. armed forces.
  • The VA has rated you 100% service-connected, permanent and total.
  • You own and occupy the home as your principal residence.
  • Your home is in Maryland.

Not sure whether that describes you?

Answer a few questions about this benefit specifically — we only ask what this one actually depends on, and we stop as soon as we know.

How to claim it

  1. 1Get a VA letter showing the finding this relief turns on, and file it with your SDAT assessment office.
  2. 2Ask what happens if your rating or occupancy changes — that is what ends most granted reliefs.
Form
Application for Exemption for Disabled Veterans
File with
Your sdat assessment office
Documents you will need
va benefit summary letter · dd214
Automatic until something changes
Granted once and carried forward. You must report a change in ownership, occupancy or status.
Worth knowingThe exemption covers the lot or curtilage and the structures necessary to use the property as a residence — a garage or utility shed included. That is more explicit than most states and worth pointing at if an assessor tries to exclude an outbuilding.
Worth knowingMaryland runs separate exemptions for a surviving spouse and for a disabled active duty service member, each on its own SDAT form. If the veteran record does not fit you, ask about those.

Sources

This finder provides an informational match, not a government eligibility determination. The responsible agency decides your application.