EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
*sb0983*
SENATE BILL 983
Q1 2lr3187
CF HB 285
By: Senator Klausmeier
Introduced and read first time: February 18, 2022
Assigned to: Rules
A BILL ENTITLED
AN ACT concerning 1
Property Tax Credit – Disabled Law Enforcement Officers and Rescue Workers 2
– Federal Police and Criminal Investigators 3
FOR the purpose of altering the definition of “disabled law enforcement officer or rescue 4
worker” for purposes of certain county or municipal corporation property tax credits 5
to include an individual who became disabled as a result of or in the course of 6
employment as a certain police officer, detective, or investigator for a federal 7
government agency; altering eligibility for the tax credit to include certain disabled 8
law enforcement officers or rescue workers who were domiciled in the State within a 9
certain number of years before the officer or worker died or was determined to be 10
disabled; and generally relating to county or municipal corporation property tax 11
credits for disabled law enforcement officers and rescue workers. 12
BY repealing and reenacting, with amendments, 13
Article – Tax – Property 14
Section 9–210 15
Annotated Code of Maryland 16
(2019 Replacement Volume and 2021 Supplement) 17
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 18
That the Laws of Maryland read as follows: 19
Article – Tax – Property 20
9–210. 21
(a) (1) In this section the following words have the meanings indicated. 22
(2) “Cohabitant” means an individual who for a period of at least 180 days 23
in the year before the death of a fallen law enforcement officer or rescue worker: 24
2 SENATE BILL 983
(i) had a relationship of mutual interdependence with the fallen law 1
enforcement officer or rescue worker; and 2
(ii) resided with the fallen law enforcement officer or rescue worker 3
in the dwelling. 4
(3) “Disabled law enforcement officer or rescue worker” means an 5
individual who: 6
(i) has been found to be permanently and totally disabled by an 7
administrative body or court of competent jurisdiction authorized to make such a 8
determination; and 9
(ii) became disabled: 10
1. as a result of or in the course of employment as: 11
A. a law enforcement officer; 12
B. A JOB SERIES 0083 POLICE OFFICER OR DE TECTIVE 13
FOR A FEDERAL GOVERN MENT AGENCY ; 14
C. A JOB SERIES 1811 CRIMINAL INVESTIGATO R FOR A 15
FEDERAL GOVERNMENT A GENCY; or 16
D. a correctional officer; or 17
2. while in the active service of a fire, rescue, or emergency 18
medical service, unless the disability was the result of the individual’s own willful 19
misconduct or abuse of alcohol or drugs. 20
(4) (i) “Dwelling” means real property that: 21
1. is the legal residence of a disabled law enforcement officer 22
or rescue worker, a surviving spouse, or a cohabitant; and 23
2. is occupied by not more than two families. 24
(ii) “Dwelling” includes the lot or curtilage and structures necessary 25
to use the real property as a residence. 26
(5) “Fallen law enforcement officer or rescue worker” means an individual 27
who dies: 28
(i) as a result of or in the course of employment as a law enforcement 29
officer or a correctional officer; or 30 SENATE BILL 983 3
(ii) while in the active service of a fire, rescue, or emergency medical 1
service, unless the death was the result of the individual’s own willful misconduct or abuse 2
of alcohol or drugs. 3
(6) “Surviving spouse” means a surviving spouse, who has not remarried, 4
of a fallen law enforcement officer or rescue worker. 5
(b) The Mayor and City Council of Baltimore City or the governing body of a 6
county or municipal corporation may grant, by law, a property tax credit under this section 7
against the county or municipal corporation property tax imposed on a dwelling that is 8
owned by a disabled law enforcement officer or rescue worker, a surviving spouse of a fallen 9
law enforcement officer or rescue worker, or a cohabitant: 10
(1) if the dwelling was owned by the disabled law enforcement officer or 11
rescue worker at the time the law enforcement officer or rescue worker was adjudged to be 12
permanently and totally disabled or by the fallen law enforcement officer or rescue worker 13
at the time of the fallen law enforcement officer’s or rescue worker’s death; 14
(2) if the disabled law enforcement officer or rescue worker was domiciled 15
in the State as of, OR ANYTIME WITHIN TH E 5 YEARS PRIOR TO , the date the disabled 16
law enforcement officer or rescue worker was adjudged to be permanently and totally 17
disabled or the fallen law enforcement officer or rescue worker, the surviving spouse, or the 18
cohabitant was domiciled in the State as of, OR ANY TIME WITHIN T HE 5 YEARS PRIOR 19
TO, the date of the fallen law enforcement officer’s or rescue worker’s death and the 20
dwelling was acquired by the disabled law enforcement officer or rescue worker within 10 21
years of the date the disabled law enforcement officer or rescue worker was adjudged to be 22
permanently and totally disabled or by the surviving spouse or cohabitant within 10 years 23
of the fallen law enforcement officer’s or rescue worker’s death; 24
(3) if the dwelling was owned by the surviving spouse or cohabitant at the 25
time of the fallen law enforcement officer’s or rescue worker’s death; or 26
(4) if the dwelling was acquired after the disabled law enforcement officer 27
or rescue worker, the surviving spouse, or the cohabitant qualified for a credit for a former 28
dwelling under item (1), (2), or (3) of this subsection, to the extent of the previous credit. 29
(c) A county or municipal corporation may provide, by law, for: 30
(1) the amount and duration of a property tax credit allowed under this 31
section; 32
(2) any additional limitation to the number of years the dwelling was 33
acquired within the date of an adjudication of disability or death; and 34
(3) any other provision necessary to carry out the provisions of this section. 35
4 SENATE BILL 983
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 1
1, 2022, and shall be applicable to all taxable years beginning after June 30, 2022. 2