Maryland Senate Bill SB751

Maryland 2023 Regular Session

• Introduced: 2/6/23
• Refer: 2/6/23

Caption

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

Impact

If enacted, SB751 will significantly affect state laws governing property tax credits, particularly in how benefits are extended to the families of disabled or deceased law enforcement officers and rescue workers. The changes allow counties and municipalities within Maryland to grant tax credits without the previous restrictions, potentially increasing fiscal support for surviving spouses and families of those who served in these vital roles. This legislation acknowledges the sacrifice made by these individuals and aims to ease the financial burdens on their families.

Summary

Senate Bill 751 seeks to enhance the property tax credit provisions available to disabled law enforcement officers and rescue workers, as well as their surviving spouses. The bill alters the definition of a 'fallen law enforcement officer or rescue worker' to include disabled officers who have died, regardless of the cause of death. This amendment expands the scope of eligibility for property tax credits, enabling more beneficiaries to receive financial relief. By repealing previous requirements that restricted eligibility based on the timing of property acquisition following the officer's disability or death, the bill aims to provide more flexible support to affected families.

Contention

While the bill has garnered support due to its intended benefits for families of fallen and disabled law enforcement personnel, there may be concerns about the fiscal implications for local governments that will have to implement these changes. Critics could argue that the removal of eligibility stipulations might lead to increased strain on local budgets, particularly if there is a significant uptake in tax credit applications. Additionally, questions may arise regarding the definitions provided in the bill and the potential for ambiguity in determining qualifications for the tax credit.