Bill
SB 911
Raises the Maryland property tax exemption for qualifying blind homeowners from $15,000 to $40,000 of assessed value (plus surviving spouses).
Status: Approved by the Governor (Chapter 285, May 6, 2025)
Effective date: June 1, 2025; applies to taxable years beginning after June 30, 2025.
Summary
- SB 911 increases the property tax exemption available to certain blind homeowners (or their surviving spouses) in Maryland. The exemption on the assessed value of a qualifying dwelling is raised from $15,000 to $40,000.
- The bill clarifies qualifying definitions (who is a “blind individual,” what constitutes a “dwelling house,” and “surviving spouse”) and preserves existing rules on proration, interaction with other exemptions, and local refunds.
Key provisions
- Exemption amount: Changes the exemption in Tax‑Property §7–207(b) from $15,000 to $40,000 of assessed value for a qualifying dwelling owned by:
- a blind individual, or
- the surviving spouse of a blind individual (if not remarried).
- Definitions:
- “Blind individual” is defined by visual acuity/field standards (central visual acuity of 20/200 or less with corrective glasses in the better eye, or specified visual field contraction).
- “Dwelling house” is the legal residence (occupied by no more than two families) and includes the lot/curtilage and necessary residential structures.
- Interaction with other exemptions:
- The exemption is generally in addition to other exemptions, except an individual cannot claim this exemption and the exemption under §7–208 simultaneously.
- Administration:
- Exemptions are prorated for part‑year applications.
- Counties or municipalities may authorize refunds to blind individuals (but not surviving spouses) for local property taxes paid in years when an exemption was authorized but not yet granted.
Who is affected
- Primary beneficiaries: blind homeowners who meet the statutory definition and their qualifying surviving spouses.
- Fiscal impact beneficiaries: in 2024 there were 1,431 accounts receiving the exemption; those account holders will see larger property tax savings beginning with taxable years after June 30, 2025.
Fiscal impact (per the Department of Legislative Services fiscal note)
- State (Annuity Bond Fund) revenue: decrease of approximately $40,000 annually beginning in FY2026 (estimated State tax savings ≈ $28 per eligible individual).
- Local governments: combined local property tax revenues decrease by roughly $450,000 annually beginning in FY2026 (estimated average local savings ≈ $320 per eligible individual).
- Local examples cited: Harford County (~$14,700 loss), Montgomery County (~$43,400), Wicomico County (~$8,500).
- State and local expenditures: not materially affected. Small business: none.
Legislative/timing notes
- Introduced in Maryland (Finance/Budget & Taxation/Finance committee paths) in January 2025. Passed both chambers (third reading March 2025) and approved by the Governor May 6, 2025 (Ch. 285).
- Companion bill: HB 910.
Note: The supplied document package also contained unrelated text from an Illinois bill (an unrelated technical amendment to the Illinois Cannabis Control Act). The summary above reflects the Maryland SB 911 (Ch. 285) property‑tax legislation.
Compiled from official sources — confirm details with the bill’s official record.
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