EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
Underlining indicates amendments to bill.
Strike out indicates matter stricken from the bill by amendment or deleted from the law by
amendment.
*hb0285*
HOUSE BILL 285
Q1 2lr1414
CF SB 983
By: Delegate D. Jones
Introduced and read first time: January 17, 2022
Assigned to: Ways and Means
Committee Report: Favorable
House action: Adopted
Read second time: March 13, 2022
CHAPTER ______
AN ACT concerning 1
Property Tax Credit – Disabled Law Enforcement Officers and Rescue Workers 2
– Federal Police and Criminal Investigators 3
FOR the purpose of altering the definition of “disabled law enforcement officer or rescue 4
worker” for purposes of certain county or municipal corporation property tax credits 5
to include an individual who became disabled as a result of or in the course of 6
employment as a certain police officer, detective, or investigator for a federal 7
government agency; altering eligibility for the tax credit to include certain disabled 8
law enforcement officers or rescue workers who were domiciled in the State within a 9
certain number of years before the officer or worker died or was determined to be 10
disabled; and generally relating to county or municipal corporation property tax 11
credits for disabled law enforcement officers and rescue workers. 12
BY repealing and reenacting, with amendments, 13
Article – Tax – Property 14
Section 9–210 15
Annotated Code of Maryland 16
(2019 Replacement Volume and 2021 Supplement) 17
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 18
That the Laws of Maryland read as follows: 19
Article – Tax – Property 20
9–210. 21 2 HOUSE BILL 285
(a) (1) In this section the following words have the meanings indicated. 1
(2) “Cohabitant” means an individual who for a period of at least 180 days 2
in the year before the death of a fallen law enforcement officer or rescue worker: 3
(i) had a relationship of mutual interdependence with the fallen law 4
enforcement officer or rescue worker; and 5
(ii) resided with the fallen law enforcement officer or rescue worker 6
in the dwelling. 7
(3) “Disabled law enforcement officer or rescue worker” means an 8
individual who: 9
(i) has been found to be permanently and totally disabled by an 10
administrative body or court of competent jurisdiction authorized to make such a 11
determination; and 12
(ii) became disabled: 13
1. as a result of or in the course of employment as: 14
A. a law enforcement officer; 15
B. A JOB SERIES 0083 POLICE OFFICER OR DE TECTIVE 16
FOR A FEDERAL GOVERN MENT AGENCY ; 17
C. A JOB SERIES 1811 CRIMINAL INVESTIGATO R FOR A 18
FEDERAL GOVERNMENT AGENCY ; or 19
D. a correctional officer; or 20
2. while in the active service of a fire, rescue, or emergency 21
medical service, unless the disability was the result of the individual’s own willful 22
misconduct or abuse of alcohol or drugs. 23
(4) (i) “Dwelling” means real property that: 24
1. is the legal residence of a disabled law enforcement officer 25
or rescue worker, a surviving spouse, or a cohabitant; and 26
2. is occupied by not more than two families. 27
(ii) “Dwelling” includes the lot or curtilage and structures necessary 28
to use the real property as a residence. 29 HOUSE BILL 285 3
(5) “Fallen law enforcement officer or rescue worker” means an individual 1
who dies: 2
(i) as a result of or in the course of employment as a law enforcement 3
officer or a correctional officer; or 4
(ii) while in the active service of a fire, rescue, or emergency medical 5
service, unless the death was the result of the individual’s own willful misconduct or abuse 6
of alcohol or drugs. 7
(6) “Surviving spouse” means a surviving spouse, who has not remarried, 8
of a fallen law enforcement officer or rescue worker. 9
(b) The Mayor and City Council of Baltimore City or the governing body of a 10
county or municipal corporation may grant, by law, a property tax credit under this section 11
against the county or municipal corporation property tax imposed on a dwelling that is 12
owned by a disabled law enforcement officer or rescue worker, a surviving spouse of a fallen 13
law enforcement officer or rescue worker, or a cohabitant: 14
(1) if the dwelling was owned by the disabled law enforcement officer or 15
rescue worker at the time the law enforcement officer or rescue worker was adjudged to be 16
permanently and totally disabled or by the fallen law enforcement officer or rescue worker 17
at the time of the fallen law enforcement officer’s or rescue worker’s death; 18
(2) if the disabled law enforcement officer or rescue worker was domiciled 19
in the State as of, OR ANYTIME WITHIN TH E 5 YEARS PRIOR TO, the date the disabled 20
law enforcement officer or rescue worker was adjudged to be permanently and totally 21
disabled or the fallen law enforcement officer or rescue worker, the surviving spouse, or the 22
cohabitant was domiciled in the State as of, OR ANY TIME WITHIN THE 5 YEARS PRIOR 23
TO, the date of the fallen law enforcement officer’s or rescue worker’s death and the 24
dwelling was acquired by the disabled law enforcement officer or rescue worker within 10 25
years of the date the disabled law enforcement officer or rescue worker was adjudged to be 26
permanently and totally disabled or by the surviving spouse or cohabitant within 10 years 27
of the fallen law enforcement officer’s or rescue worker’s death; 28
(3) if the dwelling was owned by the surviving spouse or cohabitant at the 29
time of the fallen law enforcement officer’s or rescue worker’s death; or 30
(4) if the dwelling was acquired after the disabled law enforcement officer 31
or rescue worker, the surviving spouse, or the cohabitant qualified for a credit for a former 32
dwelling under item (1), (2), or (3) of this subsection, to the extent of the previous credit. 33
(c) A county or municipal corporation may provide, by law, for: 34
(1) the amount and duration of a property tax credit allowed under this 35
section; 36 4 HOUSE BILL 285
(2) any additional limitation to the number of years the dwelling was 1
acquired within the date of an adjudication of disability or death; and 2
(3) any other provision necessary to carry out the provisions of this section. 3
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 4
1, 2022, and shall be applicable to all taxable years beginning after June 30, 2022. 5
Approved:
________________________________________________________________________________
Governor.
________________________________________________________________________________
Speaker of the House of Delegates.
________________________________________________________________________________
President of the Senate.