EXPLANATION: CAPITALS INDICATE MATTER ADDE D TO EXISTING 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.
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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
Committee Report: Favorable with amendments
Senate action: Adopted
Read second time: February 25, 2024
CHAPTER ______
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 authorizing, under certain circumstances, 14
the amount of the credit for a dwelling owned by a disabled or fallen law enforcement 15
officer or rescue worker or the surviving spouse or cohabitant to be in the same 16
proportion as the property tax credit initially granted for the dwelling; authorizing 17
a county or municipal corporation, notwithstanding certain provisions of this Act, to 18
enact a law limiting eligibility for the tax credit to certain individuals or to limit the 19
number of years a dwelling must be acquired after certain events in order to qualify 20
for the tax credit; and generally relating to a property tax credit for a dwelling owned 21
by a disabled or fallen law enforcement officer or rescue worker or the surviving 22
spouse or cohabitant. 23
2 SENATE BILL 25
BY repealing and reenacting, with amendments, 1
Article – Tax – Property 2
Section 9–210 3
Annotated Code of Maryland 4
(2019 Replacement Volume and 2023 Supplement) 5
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 6
That the Laws of Maryland read as follows: 7
Article – Tax – Property 8
9–210. 9
(a) (1) In this section the following words have the meanings indicated. 10
(2) “Cohabitant” means an individual who for a period of at least 180 days 11
in the year before the death of a fallen law enforcement officer or rescue worker: 12
(i) had a relationship of mutual interdependence with the fallen law 13
enforcement officer or rescue worker; and 14
(ii) resided with the fallen law enforcement officer or rescue worker 15
in the dwelling. 16
(3) “Disabled law enforcement officer or rescue worker” means an 17
individual who: 18
(i) is a law enforcement officer or rescue worker, as those terms are 19
defined, by law, by the county or municipal corporation as required under subsection (c) of 20
this section; 21
(ii) has been found to be permanently and totally disabled by an 22
administrative body or court of competent jurisdiction authorized to make such a 23
determination; and 24
(iii) became disabled: 25
1. as a result of or in the course of employment as a law 26
enforcement officer or a correctional officer; or 27
2. while in the active service of a fire, rescue, or emergency 28
medical service, unless the disability was the result of the individual’s own willful 29
misconduct or abuse of alcohol or drugs. 30
(4) (i) “Dwelling” means real property that: 31
SENATE BILL 25 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) AN INDIVIDUAL WHO DI ES as a result of or in the course of 8
employment as a law enforcement officer or a correctional officer; [or] 9
(ii) AN INDIVIDUAL WHO DI ES while in the active service of a fire, 10
rescue, or emergency medical service, unless the death was the result of the individual’s 11
own willful misconduct or abuse of alcohol or drugs; OR 12
(III) A DISABLED LAW ENFOR CEMENT OFFICER OR RE SCUE 13
WORKER WHO DIES , REGARDLESS OF THE CA USE OF DEATH . 14
(6) “Surviving spouse” means a surviving spouse, who has not remarried, 15
of a fallen law enforcement officer or rescue worker. 16
(b) (1) [The] SUBJECT TO PARAGRAPH (3) OF THIS SUBSECTION , THE 17
Mayor and City Council of Baltimore City or the governing body of a county or municipal 18
corporation may grant, by law, a property tax credit under this section against the county 19
or municipal corporation property tax imposed on a dwelling that is owned by a disabled 20
law enforcement officer or rescue worker, a surviving spouse of a fallen law enforcement 21
officer or rescue worker, or a cohabitant: 22
[(1)] (I) if the dwelling was owned by the disabled law enforcement officer 23
or rescue worker at the time the law enforcement officer or rescue worker was adjudged to 24
be permanently and totally disabled or by the fallen law enforcement officer or rescue 25
worker at the time of the fallen law enforcement officer’s or rescue worker’s death; 26
[(2)] (II) if the disabled law enforcement officer or rescue worker was 27
domiciled in the State as of, or any time within the 5 years before, the date the disabled 28
law enforcement officer or rescue worker was adjudged to be permanently and totally 29
disabled or the fallen law enforcement officer or rescue worker, the surviving spouse, or the 30
cohabitant was domiciled in the State as of, or any time within the 5 years before, the date 31
of the fallen law enforcement officer’s or rescue worker’s death and the dwelling was 32
acquired by the disabled law enforcement officer or rescue worker [within 10 years of the 33
date] AFTER the disabled law enforcement officer or rescue worker was adjudged to be 34
permanently and totally disabled or by the surviving spouse or cohabitant [within 10 years 35
of] AFTER the fallen law enforcement officer’s or rescue worker’s death; OR 36 4 SENATE BILL 25
[(3)] (III) if the dwelling was owned by the surviving spouse or cohabitant 1
at the time of the fallen law enforcement officer’s or rescue worker’s death[; or]. 2
[(4)] (2) [if the] SUBJECT TO PARAGRAPH (3) OF THIS SUBSECTION , 3
FOR FOR A dwelling THAT was acquired after [the] A disabled law enforcement officer or 4
rescue worker, [the] A surviving spouse, or [the] A cohabitant qualified for a credit for a 5
former dwelling under [item (1), (2), or (3)] PARAGRAPH (1) of this subsection, [to the 6
extent of the previous credit] THE CREDIT SHALL BE GR ANTED FOR THE NEWLY 7
ACQUIRED DWELLING IN AN AMOUNT THAT REDUC ES THE PROPERTY TAXE S OWED 8
ON THE NEWLY ACQUIRED DWELL ING BY THE SAME PROP ORTION AS THE CREDIT 9
REDUCED THE PROPERTY TAXES ON THE FORMER DWELLING. 10
(3) FOR A CREDIT GRANTED IN ACCORDANCE WITH PA RAGRAPH (1) 11
OR (2) OF THIS SUBSECTION , IF THE AMOUNT OF PRO PERTY TAX IMPOSED ON THE 12
DWELLING INCREASES D URING A TAXABLE YEAR OCCURRING AFTER THE CREDIT IS 13
INITIALLY GRANTED , THE CREDIT FOR THAT TAXABLE YEAR SHALL MAY BE 14
GRANTED IN AN AM OUNT THAT REDUCES TH E PROPERTY TAXES OWE D ON THE 15
DWELLING BY THE SAME PROPORTION AS THE IN ITIAL CREDIT REDUCED THE 16
PROPERTY TAXES ON TH E DWELLING. 17
(c) A county or municipal corporation: 18
(1) shall define, by law, who is a law enforcement officer or rescue worker; 19
and 20
(2) may provide, by law, for: 21
(i) NOTWITHSTANDING SUBS ECTION (A)(5)(III) OF THIS 22
SECTION, LIMIT ELIGIBILITY FO R THE CREDIT ALLOWED UNDER THIS SECTION T O 23
INDIVIDUALS DESCRIBE D UNDER SUBSECTION (A)(5)(I) AND (II) OF THIS SECTION; 24
(II) ESTABLISH the amount and duration of a property tax credit 25
allowed under this section; AND 26
(ii) (III) [NOTWITHSTANDING SUBS ECTION (B)(1)(II) OF THIS 27
SECTION, PROVIDE FOR any additional limitation to the number of years the dwelling 28
was acquired within the date of an adjudication of disability or death; and 29
(iii)] (IV) PROVIDE FOR any other provision necessary to carry out 30
the provisions of this section. 31
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 32
1, 2024, and shall be applicable to all taxable years beginning after June 30, 2024. 33