MD
Maryland Senate Bill SB983

Maryland 2022 Regular Session

Maryland Senate Bill SB983 Compare Versions

OldNewDifferences
11
22
33 EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
44 [Brackets] indicate matter deleted from existing law.
5- Underlining indicates amendments to bill.
6- Strike out indicates matter stricken from the bill by amendment or deleted from the law by
7-amendment.
85 *sb0983*
96
107 SENATE BILL 983
118 Q1 2lr3187
129 CF HB 285
1310 By: Senator Klausmeier
1411 Introduced and read first time: February 18, 2022
1512 Assigned to: Rules
16-Re–referred to: Budget and Taxation, February 28, 2022
17-Committee Report: Favorable with amendments
18-Senate action: Adopted
19-Read second time: March 16, 2022
2013
21-CHAPTER ______
14+A BILL ENTITLED
2215
2316 AN ACT concerning 1
2417
2518 Property Tax Credit – Disabled Law Enforcement Officers and Rescue Workers 2
26-– Federal Police and Criminal Investigators Definition and Eligibility 3
19+– Federal Police and Criminal Investigators 3
2720
2821 FOR the purpose of altering the definition of “disabled law enforcement officer or rescue 4
2922 worker” for purposes of certain county or municipal corporation property tax credits 5
3023 to include an individual who became disabled as a result of or in the course of 6
3124 employment as a certain police officer, detective, or investigator for a federal 7
32-government agency requiring a county or municipal corporation to define, by law, 8
33-who is a law enforcement officer or rescue worker; altering eligibility for the tax 9
34-credit to include certain disabled law enforcement officers or rescue workers who 10
35-were domiciled in the State within a certain number of years before the officer or 11
36-worker died or was determined to be disabled; and generally relating to county or 12
37-municipal corporation property tax credits for disabled law enforcement officers and 13
38-rescue workers. 14
25+government agency; altering eligibility for the tax credit to include certain disabled 8
26+law enforcement officers or rescue workers who were domiciled in the State within a 9
27+certain number of years before the officer or worker died or was determined to be 10
28+disabled; and generally relating to county or municipal corporation property tax 11
29+credits for disabled law enforcement officers and rescue workers. 12
3930
40-BY repealing and reenacting, with amendments, 15
41- Article – Tax – Property 16
42-Section 9–210 17
43- Annotated Code of Maryland 18
44- (2019 Replacement Volume and 2021 Supplement) 19
31+BY repealing and reenacting, with amendments, 13
32+ Article – Tax – Property 14
33+Section 9–210 15
34+ Annotated Code of Maryland 16
35+ (2019 Replacement Volume and 2021 Supplement) 17
4536
46- SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 20
47-That the Laws of Maryland read as follows: 21
37+ SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 18
38+That the Laws of Maryland read as follows: 19
39+
40+Article – Tax – Property 20
41+
42+9–210. 21
43+
44+ (a) (1) In this section the following words have the meanings indicated. 22
45+
46+ (2) “Cohabitant” means an individual who for a period of at least 180 days 23
47+in the year before the death of a fallen law enforcement officer or rescue worker: 24
4848 2 SENATE BILL 983
4949
5050
51-Article – Tax – Property 1
51+ (i) had a relationship of mutual interdependence with the fallen law 1
52+enforcement officer or rescue worker; and 2
5253
53-9–210. 2
54+ (ii) resided with the fallen law enforcement officer or rescue worker 3
55+in the dwelling. 4
5456
55- (a) (1) In this section the following words have the meanings indicated. 3
57+ (3) “Disabled law enforcement officer or rescue worker” means an 5
58+individual who: 6
5659
57- (2) “Cohabitant” means an individual who for a period of at least 180 days 4
58-in the year before the death of a fallen law enforcement officer or rescue worker: 5
60+ (i) has been found to be permanently and totally disabled by an 7
61+administrative body or court of competent jurisdiction authorized to make such a 8
62+determination; and 9
5963
60- (i) had a relationship of mutual interdependence with the fallen law 6
61-enforcement officer or rescue worker; and 7
64+ (ii) became disabled: 10
6265
63- (ii) resided with the fallen law enforcement officer or rescue worker 8
64-in the dwelling. 9
66+ 1. as a result of or in the course of employment as: 11
6567
66- (3) “Disabled law enforcement officer or rescue worker” means an 10
67-individual who: 11
68+ A. a law enforcement officer; 12
6869
69- (i) WHO IS A LAW ENFORCE MENT OFFICER OR RESCUE 12
70-WORKER, AS THOSE TERMS ARE D EFINED, BY LAW, BY THE COUNTY OR MUN ICIPAL 13
71-CORPORATION AS REQUI RED UNDER SUBSECTION (C) OF THIS SECTION; 14
70+ B. A JOB SERIES 0083 POLICE OFFICER OR DE TECTIVE 13
71+FOR A FEDERAL GOVERN MENT AGENCY ; 14
7272
73- (II) WHO has been found to be permanently and totally disabled by 15
74-an administrative body or court of competent jurisdiction authorized to make such a 16
75-determination; and 17
73+ C. A JOB SERIES 1811 CRIMINAL INVESTIGATO R FOR A 15
74+FEDERAL GOVERNMENT A GENCY; or 16
7675
77- (ii) became disabled: 18
76+ D. a correctional officer; or 17
7877
79- 1. as a result of or in the course of employment as: 19
78+ 2. while in the active service of a fire, rescue, or emergency 18
79+medical service, unless the disability was the result of the individual’s own willful 19
80+misconduct or abuse of alcohol or drugs. 20
8081
81- A. a law enforcement officer; 20
82+ (4) (i) “Dwelling” means real property that: 21
8283
83- B. A JOB SERIES 0083 POLICE OFFICER OR DE TECTIVE 21
84-FOR A FEDERAL GOVERN MENT AGENCY ; 22
84+ 1. is the legal residence of a disabled law enforcement officer 22
85+or rescue worker, a surviving spouse, or a cohabitant; and 23
8586
86- C. A JOB SERIES 1811 CRIMINAL INVESTIGATO R FOR A 23
87-FEDERAL GOVERNMENT A GENCY; or 24
87+ 2. is occupied by not more than two families. 24
8888
89- D. a correctional officer; or 25
89+ (ii) “Dwelling” includes the lot or curtilage and structures necessary 25
90+to use the real property as a residence. 26
9091
91- 2. (III) WHOSE while in the active service of a fire, rescue, 26
92-or emergency medical service, unless the disability was NOT the result of the individual’s 27
93-own willful misconduct or abuse of alcohol or drugs. 28
92+ (5) “Fallen law enforcement officer or rescue worker” means an individual 27
93+who dies: 28
9494
95- (4) (i) “Dwelling” means real property that: 29
96- SENATE BILL 983 3
95+ (i) as a result of or in the course of employment as a law enforcement 29
96+officer or a correctional officer; or 30 SENATE BILL 983 3
9797
9898
99- 1. is the legal residence of a disabled law enforcement officer 1
100-or rescue worker, a surviving spouse, or a cohabitant; and 2
10199
102- 2. is occupied by not more than two families. 3
100+ (ii) while in the active service of a fire, rescue, or emergency medical 1
101+service, unless the death was the result of the individual’s own willful misconduct or abuse 2
102+of alcohol or drugs. 3
103103
104- (ii) “Dwelling” includes the lot or curtilage and structures necessary 4
105-to use the real property as a residence. 5
104+ (6) “Surviving spouse” means a surviving spouse, who has not remarried, 4
105+of a fallen law enforcement officer or rescue worker. 5
106106
107- (5) “Fallen law enforcement officer or rescue worker” means an individual 6
108-who dies: 7
107+ (b) The Mayor and City Council of Baltimore City or the governing body of a 6
108+county or municipal corporation may grant, by law, a property tax credit under this section 7
109+against the county or municipal corporation property tax imposed on a dwelling that is 8
110+owned by a disabled law enforcement officer or rescue worker, a surviving spouse of a fallen 9
111+law enforcement officer or rescue worker, or a cohabitant: 10
109112
110- (i) as a result of or in the course of employment as a law enforcement 8
111-officer or a correctional officer; or 9
113+ (1) if the dwelling was owned by the disabled law enforcement officer or 11
114+rescue worker at the time the law enforcement officer or rescue worker was adjudged to be 12
115+permanently and totally disabled or by the fallen law enforcement officer or rescue worker 13
116+at the time of the fallen law enforcement officer’s or rescue worker’s death; 14
112117
113- (ii) while in the active service of a fire, rescue, or emergency medical 10
114-service, unless the death was the result of the individual’s own willful misconduct or abuse 11
115-of alcohol or drugs. 12
118+ (2) if the disabled law enforcement officer or rescue worker was domiciled 15
119+in the State as of, OR ANYTIME WITHIN TH E 5 YEARS PRIOR TO , the date the disabled 16
120+law enforcement officer or rescue worker was adjudged to be permanently and totally 17
121+disabled or the fallen law enforcement officer or rescue worker, the surviving spouse, or the 18
122+cohabitant was domiciled in the State as of, OR ANY TIME WITHIN T HE 5 YEARS PRIOR 19
123+TO, the date of the fallen law enforcement officer’s or rescue worker’s death and the 20
124+dwelling was acquired by the disabled law enforcement officer or rescue worker within 10 21
125+years of the date the disabled law enforcement officer or rescue worker was adjudged to be 22
126+permanently and totally disabled or by the surviving spouse or cohabitant within 10 years 23
127+of the fallen law enforcement officer’s or rescue worker’s death; 24
116128
117- (6) “Surviving spouse” means a surviving spouse, who has not remarried, 13
118-of a fallen law enforcement officer or rescue worker. 14
129+ (3) if the dwelling was owned by the surviving spouse or cohabitant at the 25
130+time of the fallen law enforcement officer’s or rescue worker’s death; or 26
119131
120- (b) The Mayor and City Council of Baltimore City or the governing body of a 15
121-county or municipal corporation may grant, by law, a property tax credit under this section 16
122-against the county or municipal corporation property tax imposed on a dwelling that is 17
123-owned by a disabled law enforcement officer or rescue worker, a surviving spouse of a fallen 18
124-law enforcement officer or rescue worker, or a cohabitant: 19
132+ (4) if the dwelling was acquired after the disabled law enforcement officer 27
133+or rescue worker, the surviving spouse, or the cohabitant qualified for a credit for a former 28
134+dwelling under item (1), (2), or (3) of this subsection, to the extent of the previous credit. 29
125135
126- (1) if the dwelling was owned by the disabled law enforcement officer or 20
127-rescue worker at the time the law enforcement officer or rescue worker was adjudged to be 21
128-permanently and totally disabled or by the fallen law enforcement officer or rescue worker 22
129-at the time of the fallen law enforcement officer’s or rescue worker’s death; 23
136+ (c) A county or municipal corporation may provide, by law, for: 30
130137
131- (2) if the disabled law enforcement officer or rescue worker was domiciled 24
132-in the State as of, OR ANYTIME WITHIN TH E 5 YEARS PRIOR TO , the date the disabled 25
133-law enforcement officer or rescue worker was adjudged to be permanently and totally 26
134-disabled or the fallen law enforcement officer or rescue worker, the surviving spouse, or the 27
135-cohabitant was domiciled in the State as of, OR ANY TIME WITHIN T HE 5 YEARS PRIOR 28
136-TO, the date of the fallen law enforcement officer’s or rescue worker’s death and the 29
137-dwelling was acquired by the disabled law enforcement officer or rescue worker within 10 30
138-years of the date the disabled law enforcement officer or rescue worker was adjudged to be 31
139-permanently and totally disabled or by the surviving spouse or cohabitant within 10 years 32
140-of the fallen law enforcement officer’s or rescue worker’s death; 33
138+ (1) the amount and duration of a property tax credit allowed under this 31
139+section; 32
141140
142- (3) if the dwelling was owned by the surviving spouse or cohabitant at the 34
143-time of the fallen law enforcement officer’s or rescue worker’s death; or 35
141+ (2) any additional limitation to the number of years the dwelling was 33
142+acquired within the date of an adjudication of disability or death; and 34
143+
144+ (3) any other provision necessary to carry out the provisions of this section. 35
144145 4 SENATE BILL 983
145146
146147
147- (4) if the dwelling was acquired after the disabled law enforcement officer 1
148-or rescue worker, the surviving spouse, or the cohabitant qualified for a credit for a former 2
149-dwelling under item (1), (2), or (3) of this subsection, to the extent of the previous credit. 3
148+ SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 1
149+1, 2022, and shall be applicable to all taxable years beginning after June 30, 2022. 2
150150
151- (c) A county or municipal corporation: 4
152-
153- (1) SHALL DEFINE , BY LAW, WHO IS A LAW ENFORCE MENT OFFICER 5
154-OR RESCUE WORKER ; AND 6
155-
156- (2) may provide, by law, for: 7
157-
158- (1) (I) the amount and duration of a property tax credit allowed under 8
159-this section; 9
160-
161- (2) (II) any additional limitation to the number of years the dwelling was 10
162-acquired within the date of an adjudication of disability or death; and 11
163-
164- (3) (III) any other provision necessary to carry out the provisions of this 12
165-section. 13
166-
167- SECTION 2. AND BE IT FURTHER ENA CTED, That this Act shall take effect June 14
168-1, 2022, and shall be applicable to all taxable years beginning after June 30, 2022. 15
169-
170-
171-
172-
173-Approved:
174-________________________________________________________________________________
175- Governor.
176-________________________________________________________________________________
177- President of the Senate.
178-________________________________________________________________________________
179- Speaker of the House of Delegates.