Maryland 2022 Regular Session

Maryland House Bill HB697 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2
3	3	EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTING LAW.
4	4	[Brackets] indicate matter deleted from existing law.
5	5	hb0697
6	6
7	7	HOUSE BILL 697
8	8	Q1, Q2 2lr2869
9	9	CF SB 434
10	10	By: Delegates Munoz, Anderton, Arikan, Bartlett, Chang, Chisholm, Ghrist,
11	11	Griffith, Hornberger, Howard, D. Jones, Kipke, Mangione, McComas,
12	12	McKay, Morgan, Novotny, Rogers, Saab, Shoemaker, Szeliga, and Thiam
13	13	Introduced and read first time: January 31, 2022
14	14	Assigned to: Ways and Means
15	15
16	16	A BILL ENTITLED
17	17
18	18	AN ACT concerning 1
19	19
20	20	Anne Arundel County – Property Tax Credit – Disabled or Fallen Law 2
21	21	Enforcement Officers and Rescue Workers, Surviving Spouses, and Cohabitants 3
22	22
23	23	FOR the purpose of expanding eligibility for a certain property tax credit for certain 4
24	24	residential real property in Anne Arundel County owned by a certain disabled law 5
25	25	enforcement officer or rescue worker, surviving spouse, or cohabitant; and generally 6
26	26	relating to a property tax credit for residential real property owned by a disabled law 7
27	27	enforcement officer or rescue worker, surviving spouse, or cohabitant. 8
28	28
29	29	BY repealing and reenacting, with amendments, 9
30	30	Article – Tax – Property 10
31	31	Section 9–210 11
32	32	Annotated Code of Maryland 12
33	33	(2019 Replacement Volume and 2021 Supplement) 13
34	34
35	35	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 14
36	36	That the Laws of Maryland read as follows: 15
37	37
38	38	Article – Tax – Property 16
39	39
40	40	9–210. 17
41	41
42	42	(a) (1) In this section the following words have the meanings indicated. 18
43	43
44	44	(2) “Cohabitant” means an individual who for a period of at least 180 days 19
45	45	in the year before the death of a fallen law enforcement officer or rescue worker: 20
46	46
47	47	(i) had a relationship of mutual interdependence with the fallen law 21
48	48	enforcement officer or rescue worker; and 22 2 HOUSE BILL 697
49	49
50	50
51	51
52	52	(ii) resided with the fallen law enforcement officer or rescue worker 1
53	53	in the dwelling. 2
54	54
55	55	(3) “Disabled law enforcement officer or rescue worker” means an 3
56	56	individual who: 4
57	57
58	58	(i) has been found to be permanently and totally disabled by an 5
59	59	administrative body or court of competent jurisdiction authorized to make such a 6
60	60	determination; and 7
61	61
62	62	(ii) became disabled: 8
63	63
64	64	1. as a result of or in the course of employment as a law 9
65	65	enforcement officer or a correctional officer; or 10
66	66
67	67	2. while in the active service of a fire, rescue, or emergency 11
68	68	medical service, unless the disability was the result of the individual’s own willful 12
69	69	misconduct or abuse of alcohol or drugs. 13
70	70
71	71	(4) (i) “Dwelling” means real property that: 14
72	72
73	73	1. is the legal residence of a disabled law enforcement officer 15
74	74	or rescue worker, a surviving spouse, or a cohabitant; and 16
75	75
76	76	2. is occupied by not more than two families. 17
77	77
78	78	(ii) “Dwelling” includes the lot or curtilage and structures necessary 18
79	79	to use the real property as a residence. 19
80	80
81	81	(5) “Fallen law enforcement officer or rescue worker” means an individual 20
82	82	who dies: 21
83	83
84	84	(i) as a result of or in the course of employment as a law enforcement 22
85	85	officer or a correctional officer; or 23
86	86
87	87	(ii) while in the active service of a fire, rescue, or emergency medical 24
88	88	service, unless the death was the result of the individual’s own willful misconduct or abuse 25
89	89	of alcohol or drugs. 26
90	90
91	91	(6) “Surviving spouse” means a surviving spouse, who has not remarried, 27
92	92	of a fallen law enforcement officer or rescue worker. 28
93	93
94	94	(b) The Mayor and City Council of Baltimore City or the governing body of a 29
95	95	county or municipal corporation may grant, by law, a property tax credit under this section 30
96	96	against the county or municipal corporation property tax imposed on a dwelling that is 31 HOUSE BILL 697 3
97	97
98	98
99	99	owned by a disabled law enforcement officer or rescue worker, a surviving spouse of a fallen 1
100	100	law enforcement officer or rescue worker, or a cohabitant: 2
101	101
102	102	(1) if the dwelling was owned by the disabled law enforcement officer or 3
103	103	rescue worker at the time the law enforcement officer or rescue worker was adjudged to be 4
104	104	permanently and totally disabled or by the fallen law enforcement officer or rescue worker 5
105	105	at the time of the fallen law enforcement officer’s or rescue worker’s death; 6
106	106
107	107	(2) if the disabled law enforcement officer or rescue worker was domiciled 7
108	108	in the State as of the date the disabled law enforcement officer or rescue worker was 8
109	109	adjudged to be permanently and totally disabled or the fallen law enforcement officer or 9
110	110	rescue worker, the surviving spouse, or the cohabitant was domiciled in the State as of the 10
111	111	date of the fallen law enforcement officer’s or rescue worker’s death and the dwelling was 11
112	112	acquired by the disabled law enforcement officer or rescue worker within 10 years of the 12
113	113	date the disabled law enforcement officer or rescue worker was adjudged to be permanently 13
114	114	and totally disabled or by the surviving spouse or cohabitant within 10 years of the fallen 14
115	115	law enforcement officer’s or rescue worker’s death; 15
116	116
117	117	(3) if the dwelling was owned by the surviving spouse or cohabitant at the 16
118	118	time of the fallen law enforcement officer’s or rescue worker’s death; or 17
119	119
120	120	(4) (I) if the dwelling was acquired after the disabled law enforcement 18
121	121	officer or rescue worker, the surviving spouse, or the cohabitant qualified for a credit for a 19
122	122	former dwelling under item (1), (2), or (3) of this subsection, to the extent of the previous 20
123	123	credit; OR 21
124	124
125	125	(II) IN ANNE ARUNDEL COUNTY, IF THE DWELLING WAS 22
126	126	ACQUIRED AFTER THE D ISABLED LAW ENFORCEM ENT OFFICER OR RESCU E 23
127	127	WORKER, THE SURVIVING SPOUSE , OR THE COHABITANT QU ALIFIED FOR A CREDIT 24
128	128	FOR A FORMER DWEL LING ANYWHERE IN THE STATE UNDER ITEM (1), (2), OR (3) OF 25
129	129	THIS SUBSECTION , TO THE EXTENT OF THE PREVIOUS CREDIT . 26
130	130
131	131	(c) A county or municipal corporation may provide, by law, for: 27
132	132
133	133	(1) the amount and duration of a property tax credit allowed under this 28
134	134	section; 29
135	135
136	136	(2) any additional limitation to the number of years the dwelling was 30
137	137	acquired within the date of an adjudication of disability or death; and 31
138	138
139	139	(3) any other provision necessary to carry out the provisions of this section. 32
140	140
141	141	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 33
142	142	1, 2022, and shall be applicable to all taxable years beginning after June 30, 2022. 34