Tax Relief for 100% Service Connected, Totally and Permanently Disabled Veterans (or Surviving Spouses)

Legislation Information (click here)

Qualifications

  • Disability of Veteran must be 100% service-connected and permanent and total
  • Real property must be owned by Veteran or Veteran and Spouse only
  • Mobile homes that are taxed as personal property rather than real property do qualify for this tax relief
  • Real property must be Veteran's primary residence (proof, such as resident State tax return, may be requested).
  • Spouse (if applicable) must also be identified
  • Deceased Veteran (if applicable) must have died on or after January 1, 2011
  • Surviving Spouse (if applicable) must not be remarried
  • Surviving Spouse (if applicable) must continue to reside in primary residence

Required Documentation to be submitted to Frederick County Commissioner of the Revenue's Office

  • Completed Frederick County COR Application Form
  • Your certification letter of disability being: (a) 100% service-connected, AND (b) permanent, AND (c) total
  • (If applicable) Copy of Veteran's death certificate showing death occurred on or after January 1, 2011

Re-Apply

  • Veterans are required to refile the information only if the Veteran's principal place of residence changes.
Forms
Application for Disabled Veterans
Department of Veterans Affairs Form 21-4138
Sample Letters of Disability