Maryland 2024 Regular Session

Maryland Senate Bill SB25 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1
2	2
3	3		EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
4	4		[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.
8	5		sb0025
9	6
10	7		SENATE BILL 25
11	8		Q1 4lr1166
12	9		(PRE–FILED)
13	10		By: Senator Klausmeier
14	11		Requested: October 25, 2023
15	12		Introduced and read first time: January 10, 2024
16	13		Assigned to: Budget and Taxation
17		-	Committee Report: Favorable with amendments
18		-	Senate action: Adopted
19		-	Read second time: February 25, 2024
20	14
21		-	~~CHAPTER ______~~
	15	+	A BILL ENTITLED
22	16
23	17		AN ACT concerning 1
24	18
25	19		Property Tax Credit – Disabled or Fallen Law Enforcement Officer or Rescue 2
26	20		Worker – Alterations 3
27	21
28	22		FOR the purpose of altering, for purposes of a certain property tax credit for a certain 4
29	23		dwelling, the definition of “fallen law enforcement officer or rescue worker” to include 5
30	24		disabled law enforcement officers or rescue workers who have died regardless of the 6
31	25		cause of death; repealing a certain requirement, and the authority of a county to 7
32	26		impose a requirement, that, for purposes of eligibility for the credit, the dwelling 8
33	27		must have been acquired by the disabled or fallen law enforcement officer or rescue 9
34	28		worker or the surviving spouse or cohabitant within a certain number of years after 10
35	29		a certain finding; requiring the amount of the credit for a newly acquired dwelling 11
36	30		owned by a disabled or fallen law enforcement officer or rescue worker or the 12
37	31		surviving spouse or cohabitant to be in the same proportion as the property tax credit 13
38		-	for a certain former dwelling; requiring authorizing, under certain circumstances, 14
39		-	the amount of the credit for a dwelling owned by a disabled or fallen law enforcement 15
40		-	officer or rescue worker or the surviving spouse or cohabitant to be in the same 16
41		-	proportion as the property tax credit initially granted for the dwelling; authorizing 17
42		-	a county or municipal corporation, notwithstanding certain provisions of this Act, to 18
43		-	enact a law limiting eligibility for the tax credit to certain individuals or to limit the 19
44		-	number of years a dwelling must be acquired after certain events in order to qualify 20
45		-	for the tax credit; and generally relating to a property tax credit for a dwelling owned 21
46		-	by a disabled or fallen law enforcement officer or rescue worker or the surviving 22
47		-	spouse or cohabitant. 23
48		-	2 SENATE BILL 25
	32	+	for a certain former dwelling; requiring, under certain circumstances, the amount of 14
	33	+	the credit for a dwelling owned by a disabled or fallen law enforcement officer or 15
	34	+	rescue worker or the surviving spouse or cohabitant to be in the same proportion as 16
	35	+	the property tax credit initially granted for the dwelling; and generally relating to a 17
	36	+	property tax credit for a dwelling owned by a disabled or fallen law enforcement 18
	37	+	officer or rescue worker or the surviving spouse or cohabitant. 19
	38	+
	39	+	BY repealing and reenacting, with amendments, 20
	40	+	Article – Tax – Property 21
	41	+	Section 9–210 22
	42	+	Annotated Code of Maryland 23
	43	+	(2019 Replacement Volume and 2023 Supplement) 24
	44	+
	45	+	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 25
	46	+	That the Laws of Maryland read as follows: 26
	47	+
	48	+	Article – Tax – Property 27 2 SENATE BILL 25
49	49
50	50
51		-	BY repealing and reenacting, with amendments, 1
52		-	Article – Tax – Property 2
53		-	Section 9–210 3
54		-	Annotated Code of Maryland 4
55		-	(2019 Replacement Volume and 2023 Supplement) 5
56	51
57		-	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 6
58		-	That the Laws of Maryland read as follows: 7
	52	+	9–210. 1
59	53
60		-	~~Article – Tax – Property 8~~
	54	+	(a) (1) In this section the following words have the meanings indicated. 2
61	55
62		-	9–210. 9
	56	+	(2) “Cohabitant” means an individual who for a period of at least 180 days 3
	57	+	in the year before the death of a fallen law enforcement officer or rescue worker: 4
63	58
64		-	(a) (1) In this section the following words have the meanings indicated. 10
	59	+	(i) had a relationship of mutual interdependence with the fallen law 5
	60	+	enforcement officer or rescue worker; and 6
65	61
66		-	(2) ~~“Cohabitant” means an individual who for a period of at least 180 days 11~~
67		-	in the ~~year before the death of a fallen law enforcement officer or rescue worker: 12~~
	62	+	(ii) resided with the fallen law enforcement officer or rescue worker 7
	63	+	in the dwelling. 8
68	64
69		-	(i) ~~had a relationship of mutual interdependence with the fallen~~ law 13
70		-	~~enforcement officer or rescue worker; and 14~~
	65	+	(3) “Disabled law enforcement officer or rescue worker” means an 9
	66	+	individual who: 10
71	67
72		-	(ii) resided with the fallen law enforcement officer or rescue worker 15
73		-	in the dwelling. 16
	68	+	(i) is a law enforcement officer or rescue worker, as those terms are 11
	69	+	defined, by law, by the county or municipal corporation as required under subsection (c) of 12
	70	+	this section; 13
74	71
75		-	(3) “Disabled law enforcement officer or rescue worker” means an 17
76		-	individual who: 18
	72	+	(ii) has been found to be permanently and totally disabled by an 14
	73	+	administrative body or court of competent jurisdiction authorized to make such a 15
	74	+	determination; and 16
77	75
78		-	(i) is a law enforcement officer or rescue worker, as those terms are 19
79		-	defined, by law, by the county or municipal corporation as required under subsection (c) of 20
80		-	this section; 21
	76	+	(iii) became disabled: 17
81	77
82		-	(ii) has been found to be permanently and totally disabled by an 22
83		-	administrative body or court of competent jurisdiction authorized to make such a 23
84		-	determination; and 24
	78	+	1. as a result of or in the course of employment as a law 18
	79	+	enforcement officer or a correctional officer; or 19
85	80
86		-	(iii) became disabled: 25
	81	+	2. while in the active service of a fire, rescue, or emergency 20
	82	+	medical service, unless the disability was the result of the individual’s own willful 21
	83	+	misconduct or abuse of alcohol or drugs. 22
87	84
88		-	1. as a result of or in the course of employment as a law 26
89		-	enforcement officer or a correctional officer; or 27
	85	+	(4) (i) “Dwelling” means real property that: 23
90	86
91		-	2. while in the active service of a fire, rescue, or emergency 28
92		-	medical service, unless the disability was the result of the individual’s own willful 29
93		-	misconduct or abuse of alcohol or drugs. 30
	87	+	1. is the legal residence of a disabled law enforcement officer 24
	88	+	or rescue worker, a surviving spouse, or a cohabitant; and 25
94	89
95		-	(4) (i) “Dwelling” means real property that: 31
	90	+	2. is occupied by not more than two families. 26
	91	+
	92	+	(ii) “Dwelling” includes the lot or curtilage and structures necessary 27
	93	+	to use the real property as a residence. 28
	94	+
	95	+	(5) “Fallen law enforcement officer or rescue worker” means [an individual 29
	96	+	who dies]: 30
96	97		SENATE BILL 25 3
97	98
98	99
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
	100	+	(i) AN INDIVIDUAL WHO DI ES as a result of or in the course of 1
	101	+	employment as a law enforcement officer or a correctional officer; [or] 2
101	102
102		-	2. is occupied by not more than two families. 3
	103	+	(ii) AN INDIVIDUAL WHO DI ES while in the active service of a fire, 3
	104	+	rescue, or emergency medical service, unless the death was the result of the individual’s 4
	105	+	own willful misconduct or abuse of alcohol or drugs; OR 5
103	106
104		-	(ii) ~~“Dwelling” includes the lot~~ or ~~curtilage and structures necessary 4~~
105		-	to use ~~the real property as a residence~~. 5
	107	+	(III) A DISABLED LAW ENFOR CEMENT OFFICER OR RE SCUE 6
	108	+	WORKER WHO DIES , REGARDLESS OF THE CA USE OF DEATH . 7
106	109
107		-	(5) “~~Fallen law enforcement officer or rescue worker~~” means ~~[an individual 6~~
108		-	~~who dies]: 7~~
	110	+	(6) “Surviving spouse” means a surviving spouse, who has not remarried, 8
	111	+	of a fallen law enforcement officer or rescue worker. 9
109	112
110		-	(i) AN INDIVIDUAL WHO DI ES as a result of or in the course of 8
111		-	employment as a law enforcement officer or a correctional officer; [or] 9
	113	+	(b) (1) [The] SUBJECT TO PARAGRAPH (3) OF THIS SUBSECTION , THE 10
	114	+	Mayor and City Council of Baltimore City or the governing body of a county or municipal 11
	115	+	corporation may grant, by law, a property tax credit under this section against the county 12
	116	+	or municipal corporation property tax imposed on a dwelling that is owned by a disabled 13
	117	+	law enforcement officer or rescue worker, a surviving spouse of a fallen law enforcement 14
	118	+	officer or rescue worker, or a cohabitant: 15
112	119
113		-	(ii) AN INDIVIDUAL WHO DI ES while in the active service of a fire, 10
114		-	rescue, or emergency medical service, unless the death was the result of the individual’s 11
115		-	own willful misconduct or abuse of alcohol or drugs; OR 12
	120	+	[(1)] (I) if the dwelling was owned by the disabled law enforcement officer 16
	121	+	or rescue worker at the time the law enforcement officer or rescue worker was adjudged to 17
	122	+	be permanently and totally disabled or by the fallen law enforcement officer or rescue 18
	123	+	worker at the time of the fallen law enforcement officer’s or rescue worker’s death; 19
116	124
117		-	(III) A DISABLED LAW ENFOR CEMENT OFFICER OR RE SCUE 13
118		-	WORKER WHO DIES , REGARDLESS OF THE CA USE OF DEATH . 14
	125	+	[(2)] (II) if the disabled law enforcement officer or rescue worker was 20
	126	+	domiciled in the State as of, or any time within the 5 years before, the date the disabled 21
	127	+	law enforcement officer or rescue worker was adjudged to be permanently and totally 22
	128	+	disabled or the fallen law enforcement officer or rescue worker, the surviving spouse, or the 23
	129	+	cohabitant was domiciled in the State as of, or any time within the 5 years before, the date 24
	130	+	of the fallen law enforcement officer’s or rescue worker’s death and the dwelling was 25
	131	+	acquired by the disabled law enforcement officer or rescue worker [within 10 years of the 26
	132	+	date] AFTER the disabled law enforcement officer or rescue worker was adjudged to be 27
	133	+	permanently and totally disabled or by the surviving spouse or cohabitant [within 10 years 28
	134	+	of] AFTER the fallen law enforcement officer’s or rescue worker’s death; OR 29
119	135
120		-	(6) ~~“Surviving spouse”~~ ~~means a~~ surviving spouse~~, who has not remarried, 15~~
121		-	of a fallen law enforcement officer or rescue worker. 16
	136	+	[(3)] (III) if the dwelling was owned by the surviving spouse or cohabitant 30
	137	+	at the time of the fallen law enforcement officer’s or rescue worker’s death[; or]. 31
122	138
123		-	(b) (1) [The] SUBJECT TO PARAGRAPH (3) OF THIS SUBSECTION , THE 17
124		-	Mayor and City Council of Baltimore City or the governing body of a county or municipal 18
125		-	corporation may grant, by law, a property tax credit under this section against the county 19
126		-	or municipal corporation property tax imposed on a dwelling that is owned by a disabled 20
127		-	law enforcement officer or rescue worker, a surviving spouse of a fallen law enforcement 21
128		-	officer or rescue worker, or a cohabitant: 22
129		-
130		-	[(1)] (I) if the dwelling was owned by the disabled law enforcement officer 23
131		-	or rescue worker at the time the law enforcement officer or rescue worker was adjudged to 24
132		-	be permanently and totally disabled or by the fallen law enforcement officer or rescue 25
133		-	worker at the time of the fallen law enforcement officer’s or rescue worker’s death; 26
134		-
135		-	[(2)] (II) if the disabled law enforcement officer or rescue worker was 27
136		-	domiciled in the State as of, or any time within the 5 years before, the date the disabled 28
137		-	law enforcement officer or rescue worker was adjudged to be permanently and totally 29
138		-	disabled or the fallen law enforcement officer or rescue worker, the surviving spouse, or the 30
139		-	cohabitant was domiciled in the State as of, or any time within the 5 years before, the date 31
140		-	of the fallen law enforcement officer’s or rescue worker’s death and the dwelling was 32
141		-	acquired by the disabled law enforcement officer or rescue worker [within 10 years of the 33
142		-	date] AFTER the disabled law enforcement officer or rescue worker was adjudged to be 34
143		-	permanently and totally disabled or by the surviving spouse or cohabitant [within 10 years 35
144		-	of] AFTER the fallen law enforcement officer’s or rescue worker’s death; OR 36 4 SENATE BILL 25
	139	+	[(4)] (2) [if the] SUBJECT TO PARAGRAPH (3) OF THIS SUBSECTION , 32
	140	+	FOR A dwelling THAT was acquired after [the] A disabled law enforcement officer or rescue 33
	141	+	worker, [the] A surviving spouse, or [the] A cohabitant qualified for a credit for a former 34
	142	+	dwelling under [item (1), (2), or (3)] PARAGRAPH (1) of this subsection, [to the extent of 35
	143	+	the previous credit] THE CREDIT SHALL BE GRANTED FOR THE NEWLY ACQUIR ED 36
	144	+	DWELLING IN AN AMOUN T THAT REDUCES THE P ROPERTY TAXES OWED O N THE 37 4 SENATE BILL 25
145	145
146	146
	147	+	NEWLY ACQUIRED DWELL ING BY THE SAME PROP ORTION AS THE CREDIT REDUCED 1
	148	+	THE PROPERTY TAXES O N THE FORMER DWELLIN G. 2
147	149
148		-	[(3)] (III) if the dwelling was owned by the surviving spouse or cohabitant 1
149		-	at the time of the fallen law enforcement officer’s or rescue worker’s death[; or]. 2
	150	+	(3) FOR A CREDIT GRANTED IN ACCORDANCE WITH PARAGRAPH (1) 3
	151	+	OR (2) OF THIS SUBSECTION, IF THE AMOUNT OF PROPERTY TAX IMPOSED ON THE 4
	152	+	DWELLING INCREASES DURING A TAXABLE YEA R OCCURRING AFTER THE CREDIT IS 5
	153	+	INITIALLY GRANTED, THE CREDIT FOR THAT TAXABLE YEA R SHALL BE GRANTED IN 6
	154	+	AN AMOUNT THAT REDUC ES THE PROPERTY TAXE S OWED ON THE DWELLI NG BY THE 7
	155	+	SAME PROPORTION AS T HE INITIAL CREDIT REDUCED THE P ROPERTY TAXES ON THE 8
	156	+	DWELLING. 9
150	157
151		-	[(4)] (2) [if the] SUBJECT TO PARAGRAPH (3) OF THIS SUBSECTION , 3
152		-	FOR FOR A dwelling THAT was acquired after [the] A disabled law enforcement officer or 4
153		-	rescue worker, [the] A surviving spouse, or [the] A cohabitant qualified for a credit for a 5
154		-	former dwelling under [item (1), (2), or (3)] PARAGRAPH (1) of this subsection, [to the 6
155		-	extent of the previous credit] THE CREDIT SHALL BE GR ANTED FOR THE NEWLY 7
156		-	ACQUIRED DWELLING IN AN AMOUNT THAT REDUC ES THE PROPERTY TAXE S OWED 8
157		-	ON THE NEWLY ACQUIRED DWELL ING BY THE SAME PROP ORTION AS THE CREDIT 9
158		-	REDUCED THE PROPERTY TAXES ON THE FORMER DWELLING. 10
	158	+	(c) A county or municipal corporation: 10
159	159
160		-	(3) FOR A CREDIT GRANTED IN ACCORDANCE WITH PA RAGRAPH (1) 11
161		-	OR (2) OF THIS SUBSECTION , IF THE AMOUNT OF PRO PERTY TAX IMPOSED ON THE 12
162		-	DWELLING INCREASES D URING A TAXABLE YEAR OCCURRING AFTER THE CREDIT IS 13
163		-	INITIALLY GRANTED , THE CREDIT FOR THAT TAXABLE YEAR SHALL MAY BE 14
164		-	GRANTED IN AN AM OUNT THAT REDUCES TH E PROPERTY TAXES OWE D ON THE 15
165		-	DWELLING BY THE SAME PROPORTION AS THE IN ITIAL CREDIT REDUCED THE 16
166		-	PROPERTY TAXES ON TH E DWELLING. 17
	160	+	(1) shall define, by law, who is a law enforcement officer or rescue worker; 11
	161	+	and 12
167	162
168		-	(c) ~~A county or municipal corporation~~: 18
	163	+	(2) may provide, by law, for: 13
169	164
170		-	(1) ~~shall define,~~ ~~by law,~~ ~~who is~~ a ~~law enforcement officer or rescue worker;~~ 19
171		-	and 20
	165	+	(i) the amount and duration of a property tax credit allowed under 14
	166	+	this section; AND 15
172	167
173		-	(2) may provide, by law, for: 21
	168	+	(ii) [any additional limitation to the number of years the dwelling 16
	169	+	was acquired within the date of an adjudication of disability or death; and 17
174	170
175		-	(i) NOTWITHSTANDING SUBS ECTION (A)(5)(III) OF THIS 22
176		-	SECTION, LIMIT ELIGIBILITY FO R THE CREDIT ALLOWED UNDER THIS SECTION T O 23
177		-	INDIVIDUALS DESCRIBE D UNDER SUBSECTION (A)(5)(I) AND (II) OF THIS SECTION; 24
	171	+	(iii)] any other provision necessary to carry out the provisions of this 18
	172	+	section. 19
178	173
179		-	(II) ESTABLISH the amount and duration of a property tax credit 25
180		-	allowed under this section; AND 26
181		-
182		-	(ii) (III) [NOTWITHSTANDING SUBS ECTION (B)(1)(II) OF THIS 27
183		-	SECTION, PROVIDE FOR any additional limitation to the number of years the dwelling 28
184		-	was acquired within the date of an adjudication of disability or death; and 29
185		-
186		-	(iii)] (IV) PROVIDE FOR any other provision necessary to carry out 30
187		-	the provisions of this section. 31
188		-
189		-	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 32
190		-	1, 2024, and shall be applicable to all taxable years beginning after June 30, 2024. 33
	174	+	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 20
	175	+	1, 2024, and shall be applicable to all taxable years beginning after June 30, 2024. 21
191	176