It is not common knowledge that Montgomery County offers a 100% tax credit on real property for surviving spouses of a fallen law enforcement officers and rescue workers. See Montgomery County Ordinance Section 52-18N.
Montgomery County also provides a tax credit for homeowners who have a permanent and total disability as determined by the Social Security Administration, the Railroad Retirement Act, as a member of the U.S. armed forces, or by any agency of a municipal corporation, county, state, or federal government. See Montgomery County Ordinance Section 52-11.
Maryland also provides that disabled veterans and blind persons, as well as their surviving spouses, are entitled to a 100% tax credit on real property. Montgomery County even allows disabled veterans and blind persons to receive a refund of property taxes paid for 3 years. See Montgomery County Ordinance Section 52-18G and Maryland Tax-Property Code section 7-208.
