EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
*hb1200*
HOUSE BILL 1200
Q1 5lr2039
CF SB 502
By: Delegates Valentine, Adams, Arentz, Baker, Buckel, Chisholm, Hartman,
Hornberger, Hutchinson, Mangione, Miller, Nawrocki, Pippy, Reilly,
Schmidt, Szeliga, and Wivell
Introduced and read first time: February 6, 2025
Assigned to: Ways and Means
A BILL ENTITLED
AN ACT concerning 1
Property Tax – Credit for Law Enforcement Officer or Rescue Worker – 2
Expansion to Judicial Officer 3
FOR the purpose of authorizing the governing body of a county or municipal corporation or 4
the Mayor and City Council of Baltimore City to provide a certain property tax credit 5
to certain judicial officers, surviving spouses, or cohabitants; requiring the county or 6
municipal corporation to define, by law, who is a correctional officer and judicial 7
officer; applying this Act retroactively; and generally relating to a property tax credit 8
for judicial officers, surviving spouses, or cohabitants. 9
BY repealing and reenacting, with amendments, 10
Article – Tax – Property 11
Section 9–210 12
Annotated Code of Maryland 13
(2019 Replacement Volume and 2024 Supplement) 14
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 15
That the Laws of Maryland read as follows: 16
Article – Tax – Property 17
9–210. 18
(a) (1) In this section the following words have the meanings indicated. 19
(2) “Cohabitant” means an individual who for a period of at least 180 days 20
in the year before the death of a fallen [law enforcement officer or rescue worker] PUBLIC 21
SAFETY OFFICER OR JU DICIAL OFFICER : 22 2 HOUSE BILL 1200
(i) had a relationship of mutual interdependence with the fallen 1
[law enforcement officer or rescue worker] PUBLIC SAFETY OFFICE R OR JUDICIAL 2
OFFICER; and 3
(ii) resided with the fallen [law enforcement officer or rescue 4
worker] PUBLIC SAFETY OFFICE R OR JUDICIAL OFFICE R in the dwelling. 5
(3) “Disabled [law enforcement officer or rescue worker”] PUBLIC SAFETY 6
OFFICER OR JUDICIAL OFFICER” means an individual who: 7
(i) [is a law enforcement officer or rescue worker, as those terms are 8
defined, by law, by the county or municipal corporation as required under subsection (c) of 9
this section; 10
(ii)] has been found to be permanently and totally disabled by an 11
administrative body or court of competent jurisdiction authorized to make such a 12
determination; and 13
[(iii)] (II) became disabled: 14
1. as a result of or in the course of employment as a law 15
enforcement officer [or], a correctional officer, OR A JUDICIAL OFFICER; or 16
2. while in ACTIVE SERVICE AS A JUDICIAL OFFICER OR 17
WHILE IN the active service of a fire, rescue, or emergency medical service, unless the 18
disability was the result of the individual’s own willful misconduct or abuse of alcohol or 19
drugs. 20
(4) (i) “Dwelling” means real property that: 21
1. is the legal residence of a disabled [law enforcement officer 22
or rescue worker] PUBLIC SAFETY OFFICE R OR JUDICIAL OFFICE R, a surviving spouse, 23
or a cohabitant; and 24
2. is occupied by not more than two families. 25
(ii) “Dwelling” includes the lot or curtilage and structures necessary 26
to use the real property as a residence. 27
(5) “Fallen [law enforcement officer or rescue worker”] PUBLIC SAFETY 28
OFFICER OR JUDICIAL OFFICER” means an individual who dies: 29
(i) as a result of or in the course of employment as a law enforcement 30
officer [or], a correctional officer, OR A JUDICIAL OFFICE R; or 31
HOUSE BILL 1200 3
(ii) while in ACTIVE SERVICE AS A JUDICIAL OFFICER OR WHILE 1
IN the active service of a fire, rescue, or emergency medical service, unless the death was 2
the result of the individual’s own willful misconduct or abuse of alcohol or drugs. 3
(6) “PUBLIC SAFETY OFFICER ” MEANS A CORRECTIONAL OFFICER, A 4
LAW ENFORCEMENT OFFI CER, OR A MEMBER OF A FIR E, RESCUE, OR EMERGENCY 5
MEDICAL SERVICE , AS THOSE TERMS ARE D EFINED, BY LAW, BY THE COUNTY OR 6
MUNICIPAL CORPORATIO N AS REQUIRED UNDER SUBSECTION (C) OF THIS SECTION. 7
[(6)] (7) “Surviving spouse” means a surviving spouse, who has not 8
remarried, of a fallen [law enforcement officer or rescue worker] PUBLIC SAFETY OFFICE R 9
OR JUDICIAL OFFICER . 10
(b) The Mayor and City Council of Baltimore City or the governing body of a 11
county or municipal corporation may grant, by law, a property tax credit under this section 12
against the county or municipal corporation property tax imposed on a dwelling that is 13
owned by a disabled [law enforcement officer or rescue worker] PUBLIC SAFETY OFFICE R 14
OR JUDICIAL OFFICER , a surviving spouse [of a fallen law enforcement officer or rescue 15
worker], or a cohabitant: 16
(1) if the dwelling was owned by the disabled [law enforcement officer or 17
rescue worker] PUBLIC SAFETY OFFICE R OR JUDICIAL OFFICE R at the time the [law 18
enforcement officer or rescue worker] PUBLIC SAFETY OFFICE R OR JUDICIAL OFFICE R 19
was adjudged to be permanently and totally disabled or by the fallen [law enforcement 20
officer or rescue worker] PUBLIC SAFETY OFFICE R OR JUDICIAL OFFICE R at the time of 21
the fallen [law enforcement officer’s or rescue worker’s] PUBLIC SAFETY OFFICE R’S OR 22
JUDICIAL OFFICER ’S death; 23
(2) if the disabled [law enforcement officer or rescue worker] PUBLIC 24
SAFETY OFFICER OR JU DICIAL OFFICER was domiciled in the State as of, or any time 25
within the 5 years before, the date the disabled [law enforcement officer or rescue worker] 26
PUBLIC SAFETY OFFICE R OR JUDICIAL OFFICE R was adjudged to be permanently and 27
totally disabled or the fallen [law enforcement officer or rescue worker] PUBLIC SAFETY 28
OFFICER OR JUDICIAL OFFICER, the surviving spouse, or the cohabitant was domiciled 29
in the State as of, or any time within the 5 years before, the date of the fallen [law 30
enforcement officer’s or rescue worker’s] PUBLIC SAFETY OFFICE R’S OR JUDICIAL 31
OFFICER’S death and the dwelling was acquired by the disabled [law enforcement officer 32
or rescue worker] PUBLIC SAFETY OFFICE R OR JUDICIAL OFFICE R within 10 years of 33
the date the disabled [law enforcement officer or rescue worker] PUBLIC SAFETY OFFICE R 34
OR JUDICIAL OFFICER was adjudged to be permanently and totally disabled or by the 35
surviving spouse or cohabitant within 10 years of the fallen [law enforcement officer’s or 36
rescue worker’s] PUBLIC SAFETY OFFICE R’S OR JUDICIAL OFFICE R’S death; 37
4 HOUSE BILL 1200
(3) if the dwelling was owned by the surviving spouse or cohabitant at the 1
time of the fallen [law enforcement officer’s or rescue worker’s] PUBLIC SAFETY 2
OFFICER’S OR JUDICIAL OFFICE R’S death; or 3
(4) if the dwelling was acquired after the disabled [law enforcement officer 4
or rescue worker] PUBLIC SAFETY OFFICE R OR JUDICIAL OFFICE R, the surviving 5
spouse, or the cohabitant qualified for a credit for a former dwelling under item (1), (2), or 6
(3) of this subsection, to the extent of the previous credit. 7
(c) A county or municipal corporation: 8
(1) shall define, by law, who is a [law enforcement officer or rescue worker]: 9
(I) PUBLIC SAFETY OFFICE R; AND 10
(II) JUDICIAL OFFICER ; and 11
(2) may provide, by law, for: 12
(i) the amount and duration of a property tax credit allowed under 13
this section; 14
(ii) any additional limitation to the number of years the dwelling was 15
acquired within the date of an adjudication of disability or death; and 16
(iii) any other provision necessary to carry out the provisions of this 17
section. 18
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take e ffect June 19
1, 2025, and shall be construed to apply retroactively and shall be applied to and 20
interpreted to affect all taxable years beginning after June 30, 2022. 21