Anne Arundel County - Residential Property Tax Payment Deferrals - Eligibility, the official text

WES MOORE, Governor                  Ch. 690

Chapter 690

                   (Senate Bill 109)

AN ACT concerning

Anne Arundel County – Residential Property Tax Payment Deferrals –
                                               Eligibility

FOR the purpose of expanding eligibility for property tax payment deferrals in Anne
         Arundel County to include members of certain reserve components and certain
         members of the National Oceanic and Atmospheric Administration and the Public
         Health Service; and generally relating to payment deferrals of the county property
         tax for residential real property in Anne Arundel County.

BY repealing and reenacting, without amendments,
         Article – Tax – Property
         Section 10–204.6(a)
         Annotated Code of Maryland
         (2019 Replacement Volume and 2025 Supplement)

BY repealing and reenacting, with amendments,
         Article – Tax – Property
         Section 10–204.6(b)
         Annotated Code of Maryland
         (2019 Replacement Volume and 2025 Supplement)

         SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
That the Laws of Maryland read as follows:

                   Article – Tax – Property

10–204.6.

         (a) Notwithstanding Subtitle 1 of this title, the governing body of Anne Arundel
County may authorize, by law, a payment deferral of the county property tax for residential
real property occupied as the principal residence of the owner, the provisions of which shall
comply with the provisions of subsections (b) through (h) of this section.

         (b) An owner is eligible for a payment deferral under subsection (a) of this section
if the owner or at least one of the owners:

             (1) has resided in the dwelling for a period of at least 5 consecutive years;

             (2) (i) is at least 62 years of age;

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Ch. 690  2026 LAWS OF MARYLAND

                           (ii) has been found permanently and totally disabled and has
qualified for benefits under:

                                    1. the Social Security Act;

                                    2. the Railroad Retirement Act;

                                 3. any federal act for [members of the United States armed
forces] SERVICE MEMBERS; or

                                    4. any federal retirement system; or

                           (iii) has been found permanently and totally disabled by a county
health officer or the Baltimore City Commissioner of Health; and

                  (3) meets the income eligibility requirements determined under subsection
(c) of this section.

         SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June
1, 2026, and shall be applicable to all taxable years beginning after June 30, 2026.

Approved by the Governor, May 26, 2026.

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