Maryland 2022 Regular Session

Maryland House Bill HB285 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1
2	2
3	3		EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
4	4		[Brackets] indicate matter deleted from existing law.
5		-	Underlining indicates amendments to bill.
6		-	Strike out indicates matter stricken from the bill by amendment or deleted from the law by
7		-	amendment.
8	5		hb0285
9	6
10	7		HOUSE BILL 285
11	8		Q1 2lr1414
12		-	~~CF SB 983~~
	9	+
13	10		By: Delegate D. Jones
14	11		Introduced and read first time: January 17, 2022
15	12		Assigned to: Ways and Means
16		-	Committee Report: Favorable
17		-	House action: Adopted
18		-	Read second time: March 13, 2022
19	13
20		-	~~CHAPTER ______~~
	14	+	A BILL ENTITLED
21	15
22	16		AN ACT concerning 1
23	17
24	18		Property Tax Credit – Disabled Law Enforcement Officers and Rescue Workers 2
25	19		– Federal Police and Criminal Investigators 3
26	20
27	21		FOR the purpose of altering the definition of “disabled law enforcement officer or rescue 4
28	22		worker” for purposes of certain county or municipal corporation property tax credits 5
29	23		to include an individual who became disabled as a result of or in the course of 6
30	24		employment as a certain police officer, detective, or investigator for a federal 7
31	25		government agency; altering eligibility for the tax credit to include certain disabled 8
32	26		law enforcement officers or rescue workers who were domiciled in the State within a 9
33	27		certain number of years before the officer or worker died or was determined to be 10
34	28		disabled; and generally relating to county or municipal corporation property tax 11
35	29		credits for disabled law enforcement officers and rescue workers. 12
36	30
37	31		BY repealing and reenacting, with amendments, 13
38	32		Article – Tax – Property 14
39	33		Section 9–210 15
40	34		Annotated Code of Maryland 16
41	35		(2019 Replacement Volume and 2021 Supplement) 17
42	36
43	37		SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 18
44	38		That the Laws of Maryland read as follows: 19
45	39
46	40		Article – Tax – Property 20
47	41
48		-	9–210. 21 2 HOUSE BILL 285
	42	+	9–210. 21
	43	+
	44	+	(a) (1) In this section the following words have the meanings indicated. 22
	45	+
	46	+	(2) “Cohabitant” means an individual who for a period of at least 180 days 23
	47	+	in the year before the death of a fallen law enforcement officer or rescue worker: 24
	48	+	2 HOUSE BILL 285
	49	+
	50	+
	51	+	(i) had a relationship of mutual interdependence with the fallen law 1
	52	+	enforcement officer or rescue worker; and 2
	53	+
	54	+	(ii) resided with the fallen law enforcement officer or rescue worker 3
	55	+	in the dwelling. 4
	56	+
	57	+	(3) “Disabled law enforcement officer or rescue worker” means an 5
	58	+	individual who: 6
	59	+
	60	+	(i) has been found to be permanently and totally disabled by an 7
	61	+	administrative body or court of competent jurisdiction authorized to make such a 8
	62	+	determination; and 9
	63	+
	64	+	(ii) became disabled: 10
	65	+
	66	+	1. as a result of or in the course of employment as: 11
	67	+
	68	+	A. a law enforcement officer; 12
	69	+
	70	+	B. A JOB SERIES 0083 POLICE OFFICER OR DE TECTIVE 13
	71	+	FOR A FEDERAL GOVERN MENT AGENCY ; 14
	72	+
	73	+	C. A JOB SERIES 1811 CRIMINAL INVESTIGATO R FOR A 15
	74	+	FEDERAL GOVERNMENT A GENCY; or 16
	75	+
	76	+	D. a correctional officer; or 17
	77	+
	78	+	2. while in the active service of a fire, rescue, or emergency 18
	79	+	medical service, unless the disability was the result of the individual’s own willful 19
	80	+	misconduct or abuse of alcohol or drugs. 20
	81	+
	82	+	(4) (i) “Dwelling” means real property that: 21
	83	+
	84	+	1. is the legal residence of a disabled law enforcement officer 22
	85	+	or rescue worker, a surviving spouse, or a cohabitant; and 23
	86	+
	87	+	2. is occupied by not more than two families. 24
	88	+
	89	+	(ii) “Dwelling” includes the lot or curtilage and structures necessary 25
	90	+	to use the real property as a residence. 26
	91	+
	92	+	(5) “Fallen law enforcement officer or rescue worker” means an individual 27
	93	+	who dies: 28
	94	+
	95	+	(i) as a result of or in the course of employment as a law enforcement 29
	96	+	officer or a correctional officer; or 30 HOUSE BILL 285 3
49	97
50	98
51	99
52		-	(a) (1) In this section the following words have the meanings indicated. 1
	100	+	(ii) while in the active service of a fire, rescue, or emergency medical 1
	101	+	service, unless the death was the result of the individual’s own willful misconduct or abuse 2
	102	+	of alcohol or drugs. 3
53	103
54		-	(2) “~~Cohabitant~~” means ~~an individual~~ who ~~for a period of at least 180 days 2~~
55		-	~~in the year before the death~~ of a fallen law enforcement officer or rescue worker~~: 3~~
	104	+	(6) “Surviving spouse” means a surviving spouse, who has not remarried, 4
	105	+	of a fallen law enforcement officer or rescue worker. 5
56	106
57		-	(i) had a relationship of mutual interdependence with the fallen law 4
58		-	enforcement officer or rescue worker; and 5
	107	+	(b) The Mayor and City Council of Baltimore City or the governing body of a 6
	108	+	county or municipal corporation may grant, by law, a property tax credit under this section 7
	109	+	against the county or municipal corporation property tax imposed on a dwelling that is 8
	110	+	owned by a disabled law enforcement officer or rescue worker, a surviving spouse of a fallen 9
	111	+	law enforcement officer or rescue worker, or a cohabitant: 10
59	112
60		-	(ii) resided with the fallen law enforcement officer or rescue worker 6
61		-	in the dwelling. 7
	113	+	(1) if the dwelling was owned by the disabled law enforcement officer or 11
	114	+	rescue worker at the time the law enforcement officer or rescue worker was adjudged to be 12
	115	+	permanently and totally disabled or by the fallen law enforcement officer or rescue worker 13
	116	+	at the time of the fallen law enforcement officer’s or rescue worker’s death; 14
62	117
63		-	(3) “Disabled law enforcement officer or rescue worker” means an 8
64		-	individual who: 9
	118	+	(2) if the disabled law enforcement officer or rescue worker was domiciled 15
	119	+	in the State as of, OR ANYTIME WITHIN TH E 5 YEARS PRIOR TO, the date the disabled 16
	120	+	law enforcement officer or rescue worker was adjudged to be permanently and totally 17
	121	+	disabled or the fallen law enforcement officer or rescue worker, the surviving spouse, or the 18
	122	+	cohabitant was domiciled in the State as of, OR ANY TIME WITHIN THE 5 YEARS PRIOR 19
	123	+	TO, the date of the fallen law enforcement officer’s or rescue worker’s death and the 20
	124	+	dwelling was acquired by the disabled law enforcement officer or rescue worker within 10 21
	125	+	years of the date the disabled law enforcement officer or rescue worker was adjudged to be 22
	126	+	permanently and totally disabled or by the surviving spouse or cohabitant within 10 years 23
	127	+	of the fallen law enforcement officer’s or rescue worker’s death; 24
65	128
66		-	(i) has been found to be permanently and totally disabled by an 10
67		-	administrative body or court of competent jurisdiction authorized to make such a 11
68		-	determination; and 12
	129	+	(3) if the dwelling was owned by the surviving spouse or cohabitant at the 25
	130	+	time of the fallen law enforcement officer’s or rescue worker’s death; or 26
69	131
70		-	(ii) became disabled: 13
	132	+	(4) if the dwelling was acquired after the disabled law enforcement officer 27
	133	+	or rescue worker, the surviving spouse, or the cohabitant qualified for a credit for a former 28
	134	+	dwelling under item (1), (2), or (3) of this subsection, to the extent of the previous credit. 29
71	135
72		-	~~1. as~~ a ~~result of~~ or ~~in the course of employment as~~: 14
	136	+	(c) A county or municipal corporation may provide, by law, for: 30
73	137
74		-	A. a law enforcement officer; 15
	138	+	(1) the amount and duration of a property tax credit allowed under this 31
	139	+	section; 32
75	140
76		-	~~B. A JOB SERIES 0083 POLICE OFFICER OR DE TECTIVE 16~~
77		-	~~FOR A FEDERAL GOVERN MENT AGENCY~~ ; 17
	141	+	(2) any additional limitation to the number of years the dwelling was 33
	142	+	acquired within the date of an adjudication of disability or death; and 34
78	143
79		-	C. A JOB SERIES 1811 CRIMINAL INVESTIGATO R FOR A 18
80		-	FEDERAL GOVERNMENT AGENCY ; or 19
81		-
82		-	D. a correctional officer; or 20
83		-
84		-	2. while in the active service of a fire, rescue, or emergency 21
85		-	medical service, unless the disability was the result of the individual’s own willful 22
86		-	misconduct or abuse of alcohol or drugs. 23
87		-
88		-	(4) (i) “Dwelling” means real property that: 24
89		-
90		-	1. is the legal residence of a disabled law enforcement officer 25
91		-	or rescue worker, a surviving spouse, or a cohabitant; and 26
92		-
93		-	2. is occupied by not more than two families. 27
94		-
95		-	(ii) “Dwelling” includes the lot or curtilage and structures necessary 28
96		-	to use the real property as a residence. 29 HOUSE BILL 285 3
	144	+	(3) any other provision necessary to carry out the provisions of this section. 35
	145	+	4 HOUSE BILL 285
97	146
98	147
	148	+	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 1
	149	+	1, 2022, and shall be applicable to all taxable years beginning after June 30, 2022. 2
99	150
100		-	(5) “Fallen law enforcement officer or rescue worker” means an individual 1
101		-	who dies: 2
102		-
103		-	(i) as a result of or in the course of employment as a law enforcement 3
104		-	officer or a correctional officer; or 4
105		-
106		-	(ii) while in the active service of a fire, rescue, or emergency medical 5
107		-	service, unless the death was the result of the individual’s own willful misconduct or abuse 6
108		-	of alcohol or drugs. 7
109		-
110		-	(6) “Surviving spouse” means a surviving spouse, who has not remarried, 8
111		-	of a fallen law enforcement officer or rescue worker. 9
112		-
113		-	(b) The Mayor and City Council of Baltimore City or the governing body of a 10
114		-	county or municipal corporation may grant, by law, a property tax credit under this section 11
115		-	against the county or municipal corporation property tax imposed on a dwelling that is 12
116		-	owned by a disabled law enforcement officer or rescue worker, a surviving spouse of a fallen 13
117		-	law enforcement officer or rescue worker, or a cohabitant: 14
118		-
119		-	(1) if the dwelling was owned by the disabled law enforcement officer or 15
120		-	rescue worker at the time the law enforcement officer or rescue worker was adjudged to be 16
121		-	permanently and totally disabled or by the fallen law enforcement officer or rescue worker 17
122		-	at the time of the fallen law enforcement officer’s or rescue worker’s death; 18
123		-
124		-	(2) if the disabled law enforcement officer or rescue worker was domiciled 19
125		-	in the State as of, OR ANYTIME WITHIN TH E 5 YEARS PRIOR TO, the date the disabled 20
126		-	law enforcement officer or rescue worker was adjudged to be permanently and totally 21
127		-	disabled or the fallen law enforcement officer or rescue worker, the surviving spouse, or the 22
128		-	cohabitant was domiciled in the State as of, OR ANY TIME WITHIN THE 5 YEARS PRIOR 23
129		-	TO, the date of the fallen law enforcement officer’s or rescue worker’s death and the 24
130		-	dwelling was acquired by the disabled law enforcement officer or rescue worker within 10 25
131		-	years of the date the disabled law enforcement officer or rescue worker was adjudged to be 26
132		-	permanently and totally disabled or by the surviving spouse or cohabitant within 10 years 27
133		-	of the fallen law enforcement officer’s or rescue worker’s death; 28
134		-
135		-	(3) if the dwelling was owned by the surviving spouse or cohabitant at the 29
136		-	time of the fallen law enforcement officer’s or rescue worker’s death; or 30
137		-
138		-	(4) if the dwelling was acquired after the disabled law enforcement officer 31
139		-	or rescue worker, the surviving spouse, or the cohabitant qualified for a credit for a former 32
140		-	dwelling under item (1), (2), or (3) of this subsection, to the extent of the previous credit. 33
141		-
142		-	(c) A county or municipal corporation may provide, by law, for: 34
143		-
144		-	(1) the amount and duration of a property tax credit allowed under this 35
145		-	section; 36 4 HOUSE BILL 285
146		-
147		-
148		-
149		-	(2) any additional limitation to the number of years the dwelling was 1
150		-	acquired within the date of an adjudication of disability or death; and 2
151		-
152		-	(3) any other provision necessary to carry out the provisions of this section. 3
153		-
154		-	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 4
155		-	1, 2022, and shall be applicable to all taxable years beginning after June 30, 2022. 5
156		-
157		-
158		-
159		-
160		-	Approved:
161		-	________________________________________________________________________________
162		-	Governor.
163		-	________________________________________________________________________________
164		-	Speaker of the House of Delegates.
165		-	________________________________________________________________________________
166		-	President of the Senate.