Sec. 52-23. Property tax refund—Disabled veterans and blind persons.
Montgomery County, Md., Code § 52-23 (2026)
Sec. 52-23. Property tax refund—Disabled veterans and blind persons.LinkCopy Citation
The Director of Finance must refund to each disabled veteran or blind person who qualifies for a property tax exemption under state law county property taxes paid for the three taxable years before the year for which the exemption was first granted, as provided in state law, if:
(1)
the Supervisor of Assessments certifies that the taxpayer has qualified for the exemption;
(2)
the taxpayer was qualified for an exemption during the entire taxable year for which the refund is claimed; and
(3)
the taxpayer claims a refund from the Director not later than 3 years after the tax to be refunded was paid.