<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="7-207" title_number="7" title_name="Property Tax Exemptions" subtitle_number="2" subtitle_name="General Property Tax Exemptions">
  <level label="a">
    <level label="1">
      <text>In this section the following words have the meanings indicated.</text>
    </level>
    <level label="2">
      <text>“Blind individual” means an individual who has a permanent impairment of both eyes that causes:</text>
      <level label="i">
        <text>central visual acuity, with corrective glasses, of 20/200 or less in the better eye; or</text>
      </level>
      <level label="ii">
        <text>central visual acuity of more than 20/200 if there is a field defect in which the peripheral field has contracted so that the widest diameter of visual field subtends an angular distance no greater than 20 degrees in the better eye.</text>
      </level>
    </level>
    <level label="3">
      <text>“Dwelling house”:</text>
      <level label="i">
        <text>means real property that is:</text>
        <level label="1">
          <text>the legal residence of a blind individual or a surviving spouse; and</text>
        </level>
        <level label="2">
          <text>occupied by not more than 2 families; and</text>
        </level>
      </level>
      <level label="ii">
        <text>includes the lot or curtilage, and structures necessary to use the real property as a residence.</text>
      </level>
    </level>
    <level label="4">
      <text>“Surviving spouse” means the surviving spouse of a blind individual, if the surviving spouse has not remarried.</text>
    </level>
  </level>
  <level label="b">
    <text>Except as provided in subsection (d) of this section, a dwelling house is exempt from property tax to the extent of $40,000 of its assessment if the dwelling house is owned by:</text>
    <level label="1">
      <text>a blind individual; or</text>
    </level>
    <level label="2">
      <text>a surviving spouse.</text>
    </level>
  </level>
  <level label="c">
    <text>Except as provided in subsection (d) of this section, after a blind individual dies, the surviving spouse shall receive an exemption under this section, if the dwelling house was formerly exempt under this section.</text>
  </level>
  <level label="d">
    <level label="1">
      <text>Except as provided in paragraph (2) of this subsection, an exemption under this section shall be granted in addition to any other exemption authorized by law.</text>
    </level>
    <level label="2">
      <text>An individual may receive an exemption under this section or under § 7–208 of this subtitle but not under both.</text>
    </level>
  </level>
  <level label="e">
    <text>An exemption under this section shall be prorated by the supervisor for any part of a taxable year that remains after the date in the year when the blind individual or surviving spouse applies for the exemption.</text>
  </level>
  <level label="f">
    <level label="1">
      <text>The governing body of a county or a municipal corporation may authorize, by law, a refund to a blind individual who receives an exemption under this section for any county or municipal corporation property tax paid in the taxable years in which an exemption was authorized but not granted.</text>
    </level>
    <level label="2">
      <text>A county or municipal corporation may not authorize a refund for a surviving spouse.</text>
    </level>
  </level>
</section>
