Maryland 2022 Regular Session

Maryland Senate Bill SB434 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 EXISTIN G LAW.
4	4	[Brackets] indicate matter deleted from existing law.
5	5	sb0434
6	6
7	7	SENATE BILL 434
8	8	Q1, Q2 2lr3010
9	9	HB 591/21 – W&M CF 2lr2869
10	10	By: Senator Reilly
11	11	Introduced and read first time: January 26, 2022
12	12	Assigned to: Budget and Taxation
13	13
14	14	A BILL ENTITLED
15	15
16	16	AN ACT concerning 1
17	17
18	18	Anne Arundel County – Property Tax Credit – Disabled or Fallen Law 2
19	19	Enforcement Officers and Rescue Workers, Surviving Spouses, and Cohabitants 3
20	20
21	21	FOR the purpose of expanding eligibility for a certain property tax credit for certain 4
22	22	residential real property in Anne Arundel County owned by a certain disabled law 5
23	23	enforcement officer or rescue worker, surviving spouse, or cohabitant; and generally 6
24	24	relating to a property tax credit for residential real property owned by a disabled law 7
25	25	enforcement officer or rescue worker, surviving spouse, or cohabitant. 8
26	26
27	27	BY repealing and reenacting, with amendments, 9
28	28	Article – Tax – Property 10
29	29	Section 9–210 11
30	30	Annotated Code of Maryland 12
31	31	(2019 Replacement Volume and 2021 Supplement) 13
32	32
33	33	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 14
34	34	That the Laws of Maryland read as follows: 15
35	35
36	36	Article – Tax – Property 16
37	37
38	38	9–210. 17
39	39
40	40	(a) (1) In this section the following words have the meanings indicated. 18
41	41
42	42	(2) “Cohabitant” means an individual who for a period of at least 180 days 19
43	43	in the year before the death of a fallen law enforcement officer or rescue worker: 20
44	44
45	45	(i) had a relationship of mutual interdependence with the fallen law 21
46	46	enforcement officer or rescue worker; and 22
47	47	2 SENATE BILL 434
48	48
49	49
50	50	(ii) resided with the fallen law enforcement officer or rescue worker 1
51	51	in the dwelling. 2
52	52
53	53	(3) “Disabled law enforcement officer or rescue worker” means an 3
54	54	individual who: 4
55	55
56	56	(i) has been found to be permanently and totally disabled by an 5
57	57	administrative body or court of competent jurisdiction authorized to make such a 6
58	58	determination; and 7
59	59
60	60	(ii) became disabled: 8
61	61
62	62	1. as a result of or in the course of employment as a law 9
63	63	enforcement officer or a correctional officer; or 10
64	64
65	65	2. while in the active service of a fire, rescue, or emergency 11
66	66	medical service, unless the disability was the result of the individual’s own willful 12
67	67	misconduct or abuse of alcohol or drugs. 13
68	68
69	69	(4) (i) “Dwelling” means real property that: 14
70	70
71	71	1. is the legal residence of a disabled law enforcement officer 15
72	72	or rescue worker, a surviving spouse, or a cohabitant; and 16
73	73
74	74	2. is occupied by not more than two families. 17
75	75
76	76	(ii) “Dwelling” includes the lot or curtilage and structures necessary 18
77	77	to use the real property as a residence. 19
78	78
79	79	(5) “Fallen law enforcement officer or rescue worker” means an individual 20
80	80	who dies: 21
81	81
82	82	(i) as a result of or in the course of employment as a law enforcement 22
83	83	officer or a correctional officer; or 23
84	84
85	85	(ii) while in the active service of a fire, rescue, or emergency medical 24
86	86	service, unless the death was the result of the individual’s own willful misconduct or abuse 25
87	87	of alcohol or drugs. 26
88	88
89	89	(6) “Surviving spouse” means a surviving spouse, who has not remarried, 27
90	90	of a fallen law enforcement officer or rescue worker. 28
91	91
92	92	(b) The Mayor and City Council of Baltimore City or the governing body of a 29
93	93	county or municipal corporation may grant, by law, a property tax credit under this section 30
94	94	against the county or municipal corporation property tax imposed on a dwelling that is 31
95	95	owned by a disabled law enforcement officer or rescue worker, a surviving spouse of a fallen 32
96	96	law enforcement officer or rescue worker, or a cohabitant: 33 SENATE BILL 434 3
97	97
98	98
99	99
100	100	(1) if the dwelling was owned by the disabled law enforcement officer or 1
101	101	rescue worker at the time the law enforcement officer or rescue worker was adjudged to be 2
102	102	permanently and totally disabled or by the fallen law enforcement officer or rescue worker 3
103	103	at the time of the fallen law enforcement officer’s or rescue worker’s death; 4
104	104
105	105	(2) if the disabled law enforcement officer or rescue worker was domiciled 5
106	106	in the State as of the date the disabled law enforcement officer or rescue worker was 6
107	107	adjudged to be permanently and totally disabled or the fallen law enforcement officer or 7
108	108	rescue worker, the surviving spouse, or the cohabitant was domiciled in the State as of the 8
109	109	date of the fallen law enforcement officer’s or rescue worker’s death and the dwelling was 9
110	110	acquired by the disabled law enforcement officer or rescue worker within 10 years of the 10
111	111	date the disabled law enforcement officer or rescue worker was adjudged to be permanently 11
112	112	and totally disabled or by the surviving spouse or cohabitant within 10 years of the fallen 12
113	113	law enforcement officer’s or rescue worker’s death; 13
114	114
115	115	(3) if the dwelling was owned by the surviving spouse or cohabitant at the 14
116	116	time of the fallen law enforcement officer’s or rescue worker’s death; or 15
117	117
118	118	(4) (I) if the dwelling was acquired after the disabled law enforcement 16
119	119	officer or rescue worker, the surviving spouse, or the cohabitant qualified for a credit for a 17
120	120	former dwelling under item (1), (2), or (3) of this subsection, to the extent of the previous 18
121	121	credit; OR 19
122	122
123	123	(II) IN ANNE ARUNDEL COUNTY, IF THE DWELLING WAS 20
124	124	ACQUIRED AFTER THE D ISABLED LAW ENFORCEM ENT OFFICER OR RESCU E 21
125	125	WORKER, THE SURVIVING SPOUSE , OR THE COHABITANT QU ALIFIED FOR A CREDIT 22
126	126	FOR A FORMER DWELLIN G ANYWHERE IN THE STATE UNDER ITEM (1), (2), OR (3) OF 23
127	127	THIS SUBSECTION , TO THE EXTENT OF THE PREVIOUS CREDIT . 24
128	128
129	129	(c) A county or municipal corporation may provide, by law, for: 25
130	130
131	131	(1) the amount and duration of a property tax credit allowed under this 26
132	132	section; 27
133	133
134	134	(2) any additional limitation to the number of years the dwelling was 28
135	135	acquired within the date of an adjudication of disability or death; and 29
136	136
137	137	(3) any other provision necessary to carry out the provisions of this section. 30
138	138
139	139	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 31
140	140	1, 2022, and shall be applicable to all taxable years beginning after June 30, 2022. 32
141	141