Maryland 2023 Regular Session

Maryland House Bill HB508

Introduced
2/1/23  
Refer
2/1/23  
Report Pass
3/6/23  
Engrossed
3/9/23  
Refer
3/10/23  
Report Pass
3/27/23  
Enrolled
4/3/23  
Chaptered
5/8/23  

Caption

Property Tax Credit - Disabled Law Enforcement Officers and Rescue Workers - Definition and Eligibility

Impact

The enactment of HB 508 is expected to have a significant impact on state laws governing property tax credits. By clarifying the definitions and eligibility criteria for tax credits granted to disabled officers and rescue workers, this bill aims to ensure that those who have incurred disabilities in service are afforded financial relief. The bill also mandates local governments to create regulations regarding the definition of law enforcement and rescue workers, which could standardize practices across different jurisdictions within Maryland.

Summary

House Bill 508 amends property tax credit provisions related to disabled law enforcement officers and rescue workers in Maryland. The bill specifies eligibility criteria for disabled individuals who served as law enforcement officers or rescue workers, enabling them to benefit from property tax credits. It requires local governments to define who qualifies as a law enforcement officer or rescue worker and establishes criteria for determining eligibility based on disability adjudications and domicile within the state in relation to significant time frames of service or death.

Sentiment

Overall, the sentiment surrounding HB 508 appears to be positive, as it seeks to provide support to disabled personnel who serve critical roles in public safety. Legislators and advocacy groups expressed strong support for the measure, viewing it as an important recognition of the sacrifices made by law enforcement and rescue workers. However, there remain concerns about the implementation of the bill at the local level, particularly regarding variations in how local governments may define eligibility for the tax credits.

Contention

Despite general support for the bill, there were notable points of contention regarding its execution and the potential complexities arising from local definitions. Some legislators questioned whether the bill might lead to inconsistencies in eligibility across different counties. Moreover, there are concerns about ensuring that the process for adjudicating disabilities is fair and transparent, given that individuals’ financial burdens could hinge on these definitions and determinations.

Companion Bills

MD SB435

Crossfiled Property Tax Credit - Disabled Law Enforcement Officers and Rescue Workers - Definition and Eligibility

MD HB285

Carry Over Property Tax Credit - Disabled Law Enforcement Officers and Rescue Workers - Federal Police and Criminal Investigators

Previously Filed As

MD SB435

Property Tax Credit - Disabled Law Enforcement Officers and Rescue Workers - Definition and Eligibility

MD SB983

Property Tax Credit - Disabled Law Enforcement Officers and Rescue Workers - Definition and Eligibility

MD HB285

Property Tax Credit - Disabled Law Enforcement Officers and Rescue Workers - Federal Police and Criminal Investigators

MD HB697

Anne Arundel County – Property Tax Credit – Disabled or Fallen Law Enforcement Officers and Rescue Workers, Surviving Spouses, and Cohabitants

MD SB434

Anne Arundel County - Property Tax Credit - Disabled or Fallen Law Enforcement Officers and Rescue Workers, Surviving Spouses, and Cohabitants

MD SB25

Property Tax Credit - Disabled or Fallen Law Enforcement Officer or Rescue Worker - Alterations

MD HB1113

Property Tax Credit – Disabled or Fallen Law Enforcement Officer or Rescue Worker – Alterations

MD SB751

Property Tax Credit - Disabled or Fallen Law Enforcement Officer or Rescue Worker - Alterations

MD SB330

Property Tax Credit - Disabled or Fallen Law Enforcement Officer or Rescue Worker - Alterations

MD HB1200

Property Tax - Credit for Law Enforcement Officer or Rescue Worker - Expansion to Judicial Officer

Similar Bills

No similar bills found.