Maryland House Bill HB1113

Maryland 2023 Regular Session

• Introduced: 2/10/23
• Refer: 2/10/23

Caption

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

Impact

The bill significantly impacts state property tax law by removing previous restrictions that limited tax relief options for the families of fallen officers and disabled workers. It ensures that a broader range of individuals, including cohabitants, are recognized and can benefit financially from property tax relief. Furthermore, by adjusting the criteria for properties owned post-disability or death of an officer, the legislation enhances support for families transitioning homes during difficult life changes.

Summary

House Bill 1113 amends existing property tax credit laws in Maryland, specifically targeting the benefits available to disabled law enforcement officers, fallen officers, and rescue workers. This bill expands eligibility for property tax credits by redefining who qualifies as a 'fallen law enforcement officer or rescue worker' and deleting certain existing eligibility requirements. Notably, it allows surviving spouses and cohabitants of disabled officers who died for any cause to receive property tax credits, thus providing broader support to those affected by such tragedies.

Contention

While the bill has garnered support for its intent to honor and assist law enforcement families, there remain discussions regarding its broader implications on county tax revenues and the workload of local authorities to implement these changes. Critics have expressed concerns that expanding eligibility may strain financial resources at a time when many local governments are already facing budget constraints. Moreover, the removal of time limits for property acquisition post-disability raises questions about potential long-term financial impacts on property tax bases across jurisdictions.