EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
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SENATE BILL 25
Q1 4lr1166
(PRE–FILED)
By: Senator Klausmeier
Requested: October 25, 2023
Introduced and read first time: January 10, 2024
Assigned to: Budget and Taxation
A BILL ENTITLED
AN ACT concerning 1
Property Tax Credit – Disabled or Fallen Law Enforcement Officer or Rescue 2
Worker – Alterations 3
FOR the purpose of altering, for purposes of a certain property tax credit for a certain 4
dwelling, the definition of “fallen law enforcement officer or rescue worker” to include 5
disabled law enforcement officers or rescue workers who have died regardless of the 6
cause of death; repealing a certain requirement, and the authority of a county to 7
impose a requirement, that, for purposes of eligibility for the credit, the dwelling 8
must have been acquired by the disabled or fallen law enforcement officer or rescue 9
worker or the surviving spouse or cohabitant within a certain number of years after 10
a certain finding; requiring the amount of the credit for a newly acquired dwelling 11
owned by a disabled or fallen law enforcement officer or rescue worker or the 12
surviving spouse or cohabitant to be in the same proportion as the property tax credit 13
for a certain former dwelling; requiring, under certain circumstances, the amount of 14
the credit for a dwelling owned by a disabled or fallen law enforcement officer or 15
rescue worker or the surviving spouse or cohabitant to be in the same proportion as 16
the property tax credit initially granted for the dwelling; and generally relating to a 17
property tax credit for a dwelling owned by a disabled or fallen law enforcement 18
officer or rescue worker or the surviving spouse or cohabitant. 19
BY repealing and reenacting, with amendments, 20
Article – Tax – Property 21
Section 9–210 22
Annotated Code of Maryland 23
(2019 Replacement Volume and 2023 Supplement) 24
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 25
That the Laws of Maryland read as follows: 26
Article – Tax – Property 27 2 SENATE BILL 25
9–210. 1
(a) (1) In this section the following words have the meanings indicated. 2
(2) “Cohabitant” means an individual who for a period of at least 180 days 3
in the year before the death of a fallen law enforcement officer or rescue worker: 4
(i) had a relationship of mutual interdependence with the fallen law 5
enforcement officer or rescue worker; and 6
(ii) resided with the fallen law enforcement officer or rescue worker 7
in the dwelling. 8
(3) “Disabled law enforcement officer or rescue worker” means an 9
individual who: 10
(i) is a law enforcement officer or rescue worker, as those terms are 11
defined, by law, by the county or municipal corporation as required under subsection (c) of 12
this section; 13
(ii) has been found to be permanently and totally disabled by an 14
administrative body or court of competent jurisdiction authorized to make such a 15
determination; and 16
(iii) became disabled: 17
1. as a result of or in the course of employment as a law 18
enforcement officer or a correctional officer; or 19
2. while in the active service of a fire, rescue, or emergency 20
medical service, unless the disability was the result of the individual’s own willful 21
misconduct or abuse of alcohol or drugs. 22
(4) (i) “Dwelling” means real property that: 23
1. is the legal residence of a disabled law enforcement officer 24
or rescue worker, a surviving spouse, or a cohabitant; and 25
2. is occupied by not more than two families. 26
(ii) “Dwelling” includes the lot or curtilage and structures necessary 27
to use the real property as a residence. 28
(5) “Fallen law enforcement officer or rescue worker” means [an individual 29
who dies]: 30
SENATE BILL 25 3
(i) AN INDIVIDUAL WHO DI ES as a result of or in the course of 1
employment as a law enforcement officer or a correctional officer; [or] 2
(ii) AN INDIVIDUAL WHO DI ES while in the active service of a fire, 3
rescue, or emergency medical service, unless the death was the result of the individual’s 4
own willful misconduct or abuse of alcohol or drugs; OR 5
(III) A DISABLED LAW ENFOR CEMENT OFFICER OR RE SCUE 6
WORKER WHO DIES , REGARDLESS OF THE CA USE OF DEATH . 7
(6) “Surviving spouse” means a surviving spouse, who has not remarried, 8
of a fallen law enforcement officer or rescue worker. 9
(b) (1) [The] SUBJECT TO PARAGRAPH (3) OF THIS SUBSECTION , THE 10
Mayor and City Council of Baltimore City or the governing body of a county or municipal 11
corporation may grant, by law, a property tax credit under this section against the county 12
or municipal corporation property tax imposed on a dwelling that is owned by a disabled 13
law enforcement officer or rescue worker, a surviving spouse of a fallen law enforcement 14
officer or rescue worker, or a cohabitant: 15
[(1)] (I) if the dwelling was owned by the disabled law enforcement officer 16
or rescue worker at the time the law enforcement officer or rescue worker was adjudged to 17
be permanently and totally disabled or by the fallen law enforcement officer or rescue 18
worker at the time of the fallen law enforcement officer’s or rescue worker’s death; 19
[(2)] (II) if the disabled law enforcement officer or rescue worker was 20
domiciled in the State as of, or any time within the 5 years before, the date the disabled 21
law enforcement officer or rescue worker was adjudged to be permanently and totally 22
disabled or the fallen law enforcement officer or rescue worker, the surviving spouse, or the 23
cohabitant was domiciled in the State as of, or any time within the 5 years before, the date 24
of the fallen law enforcement officer’s or rescue worker’s death and the dwelling was 25
acquired by the disabled law enforcement officer or rescue worker [within 10 years of the 26
date] AFTER the disabled law enforcement officer or rescue worker was adjudged to be 27
permanently and totally disabled or by the surviving spouse or cohabitant [within 10 years 28
of] AFTER the fallen law enforcement officer’s or rescue worker’s death; OR 29
[(3)] (III) if the dwelling was owned by the surviving spouse or cohabitant 30
at the time of the fallen law enforcement officer’s or rescue worker’s death[; or]. 31
[(4)] (2) [if the] SUBJECT TO PARAGRAPH (3) OF THIS SUBSECTION , 32
FOR A dwelling THAT was acquired after [the] A disabled law enforcement officer or rescue 33
worker, [the] A surviving spouse, or [the] A cohabitant qualified for a credit for a former 34
dwelling under [item (1), (2), or (3)] PARAGRAPH (1) of this subsection, [to the extent of 35
the previous credit] THE CREDIT SHALL BE GRANTED FOR THE NEWLY ACQUIR ED 36
DWELLING IN AN AMOUN T THAT REDUCES THE P ROPERTY TAXES OWED O N THE 37 4 SENATE BILL 25
NEWLY ACQUIRED DWELL ING BY THE SAME PROP ORTION AS THE CREDIT REDUCED 1
THE PROPERTY TAXES O N THE FORMER DWELLIN G. 2
(3) FOR A CREDIT GRANTED IN ACCORDANCE WITH PARAGRAPH (1) 3
OR (2) OF THIS SUBSECTION, IF THE AMOUNT OF PROPERTY TAX IMPOSED ON THE 4
DWELLING INCREASES DURING A TAXABLE YEA R OCCURRING AFTER THE CREDIT IS 5
INITIALLY GRANTED, THE CREDIT FOR THAT TAXABLE YEA R SHALL BE GRANTED IN 6
AN AMOUNT THAT REDUC ES THE PROPERTY TAXE S OWED ON THE DWELLI NG BY THE 7
SAME PROPORTION AS T HE INITIAL CREDIT REDUCED THE P ROPERTY TAXES ON THE 8
DWELLING. 9
(c) A county or municipal corporation: 10
(1) shall define, by law, who is a law enforcement officer or rescue worker; 11
and 12
(2) may provide, by law, for: 13
(i) the amount and duration of a property tax credit allowed under 14
this section; AND 15
(ii) [any additional limitation to the number of years the dwelling 16
was acquired within the date of an adjudication of disability or death; and 17
(iii)] any other provision necessary to carry out the provisions of this 18
section. 19
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 20
1, 2024, and shall be applicable to all taxable years beginning after June 30, 2024. 21