EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
*sb0434*
SENATE BILL 434
Q1, Q2 2lr3010
HB 591/21 – W&M CF 2lr2869
By: Senator Reilly
Introduced and read first time: January 26, 2022
Assigned to: Budget and Taxation
A BILL ENTITLED
AN ACT concerning 1
Anne Arundel County – Property Tax Credit – Disabled or Fallen Law 2
Enforcement Officers and Rescue Workers, Surviving Spouses, and Cohabitants 3
FOR the purpose of expanding eligibility for a certain property tax credit for certain 4
residential real property in Anne Arundel County owned by a certain disabled law 5
enforcement officer or rescue worker, surviving spouse, or cohabitant; and generally 6
relating to a property tax credit for residential real property owned by a disabled law 7
enforcement officer or rescue worker, surviving spouse, or cohabitant. 8
BY repealing and reenacting, with amendments, 9
Article – Tax – Property 10
Section 9–210 11
Annotated Code of Maryland 12
(2019 Replacement Volume and 2021 Supplement) 13
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 14
That the Laws of Maryland read as follows: 15
Article – Tax – Property 16
9–210. 17
(a) (1) In this section the following words have the meanings indicated. 18
(2) “Cohabitant” means an individual who for a period of at least 180 days 19
in the year before the death of a fallen law enforcement officer or rescue worker: 20
(i) had a relationship of mutual interdependence with the fallen law 21
enforcement officer or rescue worker; and 22
2 SENATE BILL 434
(ii) resided with the fallen law enforcement officer or rescue worker 1
in the dwelling. 2
(3) “Disabled law enforcement officer or rescue worker” means an 3
individual who: 4
(i) has been found to be permanently and totally disabled by an 5
administrative body or court of competent jurisdiction authorized to make such a 6
determination; and 7
(ii) became disabled: 8
1. as a result of or in the course of employment as a law 9
enforcement officer or a correctional officer; or 10
2. while in the active service of a fire, rescue, or emergency 11
medical service, unless the disability was the result of the individual’s own willful 12
misconduct or abuse of alcohol or drugs. 13
(4) (i) “Dwelling” means real property that: 14
1. is the legal residence of a disabled law enforcement officer 15
or rescue worker, a surviving spouse, or a cohabitant; and 16
2. is occupied by not more than two families. 17
(ii) “Dwelling” includes the lot or curtilage and structures necessary 18
to use the real property as a residence. 19
(5) “Fallen law enforcement officer or rescue worker” means an individual 20
who dies: 21
(i) as a result of or in the course of employment as a law enforcement 22
officer or a correctional officer; or 23
(ii) while in the active service of a fire, rescue, or emergency medical 24
service, unless the death was the result of the individual’s own willful misconduct or abuse 25
of alcohol or drugs. 26
(6) “Surviving spouse” means a surviving spouse, who has not remarried, 27
of a fallen law enforcement officer or rescue worker. 28
(b) The Mayor and City Council of Baltimore City or the governing body of a 29
county or municipal corporation may grant, by law, a property tax credit under this section 30
against the county or municipal corporation property tax imposed on a dwelling that is 31
owned by a disabled law enforcement officer or rescue worker, a surviving spouse of a fallen 32
law enforcement officer or rescue worker, or a cohabitant: 33 SENATE BILL 434 3
(1) if the dwelling was owned by the disabled law enforcement officer or 1
rescue worker at the time the law enforcement officer or rescue worker was adjudged to be 2
permanently and totally disabled or by the fallen law enforcement officer or rescue worker 3
at the time of the fallen law enforcement officer’s or rescue worker’s death; 4
(2) if the disabled law enforcement officer or rescue worker was domiciled 5
in the State as of the date the disabled law enforcement officer or rescue worker was 6
adjudged to be permanently and totally disabled or the fallen law enforcement officer or 7
rescue worker, the surviving spouse, or the cohabitant was domiciled in the State as of the 8
date of the fallen law enforcement officer’s or rescue worker’s death and the dwelling was 9
acquired by the disabled law enforcement officer or rescue worker within 10 years of the 10
date the disabled law enforcement officer or rescue worker was adjudged to be permanently 11
and totally disabled or by the surviving spouse or cohabitant within 10 years of the fallen 12
law enforcement officer’s or rescue worker’s death; 13
(3) if the dwelling was owned by the surviving spouse or cohabitant at the 14
time of the fallen law enforcement officer’s or rescue worker’s death; or 15
(4) (I) if the dwelling was acquired after the disabled law enforcement 16
officer or rescue worker, the surviving spouse, or the cohabitant qualified for a credit for a 17
former dwelling under item (1), (2), or (3) of this subsection, to the extent of the previous 18
credit; OR 19
(II) IN ANNE ARUNDEL COUNTY, IF THE DWELLING WAS 20
ACQUIRED AFTER THE D ISABLED LAW ENFORCEM ENT OFFICER OR RESCU E 21
WORKER, THE SURVIVING SPOUSE , OR THE COHABITANT QU ALIFIED FOR A CREDIT 22
FOR A FORMER DWELLIN G ANYWHERE IN THE STATE UNDER ITEM (1), (2), OR (3) OF 23
THIS SUBSECTION , TO THE EXTENT OF THE PREVIOUS CREDIT . 24
(c) A county or municipal corporation may provide, by law, for: 25
(1) the amount and duration of a property tax credit allowed under this 26
section; 27
(2) any additional limitation to the number of years the dwelling was 28
acquired within the date of an adjudication of disability or death; and 29
(3) any other provision necessary to carry out the provisions of this section. 30
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 31
1, 2022, and shall be applicable to all taxable years beginning after June 30, 2022. 32