Maryland 2022 Regular Session

Maryland Senate Bill SB434

Introduced
1/26/22  

Caption

Anne Arundel County - Property Tax Credit - Disabled or Fallen Law Enforcement Officers and Rescue Workers, Surviving Spouses, and Cohabitants

Impact

The impact of SB434 is significant as it allows for local jurisdictions, particularly Anne Arundel County, to grant property tax credits to a broader range of individuals affected by disability or loss within their law enforcement and emergency service communities. This legislation would alleviate financial burdens, enabling these affected individuals to maintain stable housing, especially during challenging times. The bill ensures that the community honors the contributions of these officers and supports their families and dependents.

Summary

Senate Bill 434 aims to expand eligibility for a property tax credit in Anne Arundel County specifically for disabled law enforcement officers, fallen rescue workers, their surviving spouses, and cohabitants. The proposed legislation modifies existing tax code provisions to ensure these individuals can receive relief on their property taxes for dwellings they occupy. This expansion is a response to the recognition of the sacrifices made by these individuals in the line of duty and the challenges they face when dealing with the impact of disabilities or loss.

Contention

While the bill appears to receive support for its intentions, there may be underlying concerns regarding the allocation of tax revenue and the potential burden on local budgets. There could be discussions on whether such credits might lead to inequitable treatment of different community members and how funding for the program would be managed. Lawmakers are likely to discuss the long-term fiscal implications of expanding tax credits in this manner, especially in a climate of increasing budget constraints and competing funding priorities.

Companion Bills

MD HB697

Crossfiled Anne Arundel County – Property Tax Credit – Disabled or Fallen Law Enforcement Officers and Rescue Workers, Surviving Spouses, and Cohabitants

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HI HB1398

Relating To Property.