Retired Veterans Property Tax Credit Application Year 1 – Anne Arundel County, MD

The Retired Veterans Property Tax Credit Application Year 1 is the initial application that a retired veteran files with the Anne Arundel County Office of Finance to request a credit against county real property taxes on the dwelling that is their principal residence.

The credit is created by County Code § 4-2-319, which the form asks you to read and which sets the qualifications. The Code uses the State definition of "retired veteran" in § 9-258(a)(3)(ii) of the Tax-Property Article: a person at least 65 years old who is a retired member of the uniformed services of the United States as defined in 10 U.S.C. § 101, the military reserves, or the National Guard.

This form is for Year 1 of a 50-year period of eligibility. The credit covers one taxable year, so you must apply each year to receive it. It reduces County real property taxes only, and the amount is calculated on the county tax on the dwelling after any mandatory property tax credits, supplements and deferrals. It does not apply to State real property taxes or to other fees or charges on the tax bill. The county's tax credits page adds that these credits cannot exceed your actual County property tax liability and do not apply to the Solid Waste service charge, the Waterway Protection and Restoration Fund (WPRF) fee, State of Maryland property taxes or City of Annapolis property taxes.

The form is not a general property tax appeal or a State program application.

A retired veteran who owns and lives in a home in Anne Arundel County and wants the County retired veterans credit applies with this form. To qualify, the form says you must answer "Yes" to all four of its eligibility statements:

• You are 65 years old or older before the start of the fiscal year for which you seek the credit (the form's example is July 1, 2027 for the 2028 fiscal year).
• You are a retired member of the uniformed services of the United States as defined in 10 U.S.C. § 101, the military reserves, or the National Guard.
• The assessed value of your dwelling is $800,000 or less.
• You own the property, use it as your principal residence, and will occupy it for more than six months of the July 1, 2027 through June 30, 2028 period.

The form accepts one applicant only, although it also asks for the name(s) of the property owner(s). County Code § 4-2-319(c) also states that the credit is not combined with other optional property tax credits permitted under Title 9 of the Tax-Property Article or the County Code.

Do not rely on this form for State or City of Annapolis taxes, which the credit does not reduce. The county page notes that the State's Homeowner's Property Tax Credit is a separate, income-based program.

The application must be received on or before April 1 immediately before the taxable year for which you want the credit. On this form, it must be received by April 1, 2027 to be considered for the taxable year beginning July 1, 2027 and ending June 30, 2028.

If it is filed after April 1, the credit is disallowed for that year and the application is treated as an application for the next succeeding taxable year. The Office of Finance says the deadlines are set in County Code and that it has no authority to waive or extend them.

This form covers Year 1 only. The credit lasts one taxable year, or part of one, and may be renewed by annual application for forty-nine additional years, so you must apply again every year. It ends after fifty taxable years, on the death of the eligible owner, or when the owner no longer lives in or owns the dwelling; you must tell the Office of Finance if you stop meeting the requirements. The form states no processing time. It says notification is sent when the application is approved or denied.

You can return the completed application to the Anne Arundel County Office of Finance by email or by mail.

• Email: send it to [email protected].
• Mail: Anne Arundel County Office of Finance, Attn: Tax Credits, 44 Calvert Street, Room 110, Annapolis, MD 21401.

Include all three required documents; the form says applications will not be processed without them. If you mail the application, the form suggests using a traceable form of delivery, and the county is not responsible for delays in mail delivery. The county page repeats this advice for mailing less than 14 days before the deadline.

If you give an email address on the form, the Office of Finance sends a receipt confirmation to it within 10 business days of receiving the application. Contact the office if you do not receive one. For questions or status, call 410-222-1748 (Hearing/Speech Impaired 711) or write to [email protected]. The Office of Finance is at 44 Calvert Street, Room 110, Annapolis, MD 21401, open 8:00am to 4:30pm, Monday through Friday. FillingPDF lets you fill out and download the PDF; submission follows the channels above.