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