Maryland 2025 Regular Session

Maryland House Bill HB1200 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		hb1200
9	6
10	7		HOUSE BILL 1200
11	8		Q1 5lr2039
12	9		CF SB 502
13	10		By: Delegates Valentine, Adams, Arentz, Baker, Buckel, Chisholm, Hartman,
14	11		Hornberger, Hutchinson, Mangione, Miller, Nawrocki, Pippy, Reilly,
15	12		Schmidt, Szeliga, and Wivell
16	13		Introduced and read first time: February 6, 2025
17	14		Assigned to: Ways and Means
18		-	Committee Report: Favorable
19		-	House action: Adopted
20		-	Read second time: March 1, 2025
21	15
22		-	~~CHAPTER ______~~
	16	+	A BILL ENTITLED
23	17
24	18		AN ACT concerning 1
25	19
26	20		Property Tax – Credit for Law Enforcement Officer or Rescue Worker – 2
27	21		Expansion to Judicial Officer 3
28	22
29	23		FOR the purpose of authorizing the governing body of a county or municipal corporation or 4
30	24		the Mayor and City Council of Baltimore City to provide a certain property tax credit 5
31	25		to certain judicial officers, surviving spouses, or cohabitants; requiring the county or 6
32	26		municipal corporation to define, by law, who is a correctional officer and judicial 7
33	27		officer; applying this Act retroactively; and generally relating to a property tax credit 8
34	28		for judicial officers, surviving spouses, or cohabitants. 9
35	29
36	30		BY repealing and reenacting, with amendments, 10
37	31		Article – Tax – Property 11
38	32		Section 9–210 12
39	33		Annotated Code of Maryland 13
40	34		(2019 Replacement Volume and 2024 Supplement) 14
41	35
42	36		SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 15
43	37		That the Laws of Maryland read as follows: 16
44	38
45	39		Article – Tax – Property 17
46	40
47	41		9–210. 18
48		-	2 HOUSE BILL 1200
	42	+
	43	+	(a) (1) In this section the following words have the meanings indicated. 19
	44	+
	45	+	(2) “Cohabitant” means an individual who for a period of at least 180 days 20
	46	+	in the year before the death of a fallen [law enforcement officer or rescue worker] PUBLIC 21
	47	+	SAFETY OFFICER OR JU DICIAL OFFICER : 22 2 HOUSE BILL 1200
49	48
50	49
51		-	(a) (1) In this section the following words have the meanings indicated. 1
52	50
53		-	(2) ~~“Cohabitant” means an individual who for~~ a ~~period~~ of ~~at least 180 days 2~~
54		-	~~in the year before the death of a fallen~~ [law enforcement officer or rescue worker] PUBLIC 3
55		-	~~SAFETY OFFICER OR JU DICIAL OFFICER : 4~~
	51	+	(i) had a relationship of mutual interdependence with the fallen 1
	52	+	[law enforcement officer or rescue worker] PUBLIC SAFETY OFFICE R OR JUDICIAL 2
	53	+	OFFICER; and 3
56	54
57		-	(i) had a relationship of mutual interdependence with the fallen 5
58		-	[law enforcement officer or rescue worker] PUBLIC SAFETY OFFICE R OR JUDICIAL 6
59		-	OFFICER; and 7
	55	+	(ii) resided with the fallen [law enforcement officer or rescue 4
	56	+	worker] PUBLIC SAFETY OFFICE R OR JUDICIAL OFFICE R in the dwelling. 5
60	57
61		-	(ii) ~~resided with the fallen~~ [law enforcement officer or rescue 8
62		-	~~worker] PUBLIC SAFETY OFFICE R~~ OR JUDICIAL OFFICER ~~in the dwelling.~~ 9
	58	+	(3) “Disabled [law enforcement officer or rescue worker”] PUBLIC SAFETY 6
	59	+	OFFICER OR JUDICIAL OFFICER” means an individual who: 7
63	60
64		-	(3) “Disabled [law enforcement officer or rescue worker”] PUBLIC SAFETY 10
65		-	OFFICER OR JUDICIAL OFFICER” means an individual who: 11
	61	+	(i) [is a law enforcement officer or rescue worker, as those terms are 8
	62	+	defined, by law, by the county or municipal corporation as required under subsection (c) of 9
	63	+	this section; 10
66	64
67		-	(i) ~~[is~~ ~~a law enforcement officer or rescue worker,~~ ~~as those terms are 12~~
68		-	~~defined, by law, by the county~~ or ~~municipal corporation as required under subsection (c)~~ of 13
69		-	~~this section~~; 14
	65	+	(ii)] has been found to be permanently and totally disabled by an 11
	66	+	administrative body or court of competent jurisdiction authorized to make such a 12
	67	+	determination; and 13
70	68
71		-	(ii)] has been found to be permanently and totally disabled by an 15
72		-	administrative body or court of competent jurisdiction authorized to make such a 16
73		-	determination; and 17
	69	+	[(iii)] (II) became disabled: 14
74	70
75		-	[(iii)] (II) became disabled: 18
	71	+	1. as a result of or in the course of employment as a law 15
	72	+	enforcement officer [or], a correctional officer, OR A JUDICIAL OFFICER; or 16
76	73
77		-	1. as a result of or in the course of employment as a law 19
78		-	enforcement officer [or], a correctional officer, OR A JUDICIAL OFFICE R; or 20
	74	+	2. while in ACTIVE SERVICE AS A JUDICIAL OFFICER OR 17
	75	+	WHILE IN the active service of a fire, rescue, or emergency medical service, unless the 18
	76	+	disability was the result of the individual’s own willful misconduct or abuse of alcohol or 19
	77	+	drugs. 20
79	78
80		-	2. while in ACTIVE SERVICE AS A JUDICIAL OFFICER OR 21
81		-	WHILE IN the active service of a fire, rescue, or emergency medical service, unless the 22
82		-	disability was the result of the individual’s own willful misconduct or abuse of alcohol or 23
83		-	drugs. 24
	79	+	(4) (i) “Dwelling” means real property that: 21
84	80
85		-	(4) (i) “Dwelling” means real property that: 25
	81	+	1. is the legal residence of a disabled [law enforcement officer 22
	82	+	or rescue worker] PUBLIC SAFETY OFFICE R OR JUDICIAL OFFICE R, a surviving spouse, 23
	83	+	or a cohabitant; and 24
86	84
87		-	1. is the legal residence of a disabled [law enforcement officer 26
88		-	or rescue worker] PUBLIC SAFETY OFFICE R OR JUDICIAL OFFICE R, a surviving spouse, 27
89		-	or a cohabitant; and 28
	85	+	2. is occupied by not more than two families. 25
90	86
91		-	2. is occupied by not more than two families. 29
	87	+	(ii) “Dwelling” includes the lot or curtilage and structures necessary 26
	88	+	to use the real property as a residence. 27
92	89
93		-	(ii) “Dwelling” includes the lot or curtilage and structures necessary 30
94		-	to use the real property as a residence. 31
	90	+	(5) “Fallen [law enforcement officer or rescue worker”] PUBLIC SAFETY 28
	91	+	OFFICER OR JUDICIAL OFFICER” means an individual who dies: 29
	92	+
	93	+	(i) as a result of or in the course of employment as a law enforcement 30
	94	+	officer [or], a correctional officer, OR A JUDICIAL OFFICE R; or 31
95	95		HOUSE BILL 1200 3
96	96
97	97
98		-	(5) “Fallen [law enforcement officer or rescue worker”] PUBLIC SAFETY 1
99		-	OFFICER OR JUDICIAL OFFICER” means an individual who dies: 2
	98	+	(ii) while in ACTIVE SERVICE AS A JUDICIAL OFFICER OR WHILE 1
	99	+	IN the active service of a fire, rescue, or emergency medical service, unless the death was 2
	100	+	the result of the individual’s own willful misconduct or abuse of alcohol or drugs. 3
100	101
101		-	(i) as a result of or in the course of employment as a law enforcement 3
102		-	officer [or], a correctional officer, OR A JUDICIAL OFFICE R; or 4
	102	+	(6) “PUBLIC SAFETY OFFICER ” MEANS A CORRECTIONAL OFFICER, A 4
	103	+	LAW ENFORCEMENT OFFI CER, OR A MEMBER OF A FIR E, RESCUE, OR EMERGENCY 5
	104	+	MEDICAL SERVICE , AS THOSE TERMS ARE D EFINED, BY LAW, BY THE COUNTY OR 6
	105	+	MUNICIPAL CORPORATIO N AS REQUIRED UNDER SUBSECTION (C) OF THIS SECTION. 7
103	106
104		-	(ii) ~~while in ACTIVE SERVICE AS~~ A ~~JUDICIAL OFFICER OR WHILE 5~~
105		-	~~IN the active service~~ of a ~~fire, rescue,~~ or ~~emergency medical service,~~ ~~unless the death was 6~~
106		-	~~the result of the individual’s own willful misconduct~~ or ~~abuse of alcohol or drugs~~. 7
	107	+	[(6)] (7) “Surviving spouse” means a surviving spouse, who has not 8
	108	+	remarried, of a fallen [law enforcement officer or rescue worker] PUBLIC SAFETY OFFICE R 9
	109	+	OR JUDICIAL OFFICER . 10
107	110
108		-	(6) “PUBLIC SAFETY OFFICER ” MEANS A CORRECTIONAL OFFICER, A 8
109		-	LAW ENFORCEMENT OFFI CER, OR A MEMBER OF A FIR E, RESCUE, OR EMERGENCY 9
110		-	MEDICAL SERVICE , AS THOSE TERMS ARE D EFINED, BY LAW, BY THE COUNTY OR 10
111		-	MUNICIPAL CORPORATI ON AS REQUIRED UNDER SUBSECTION (C) OF THIS SECTION. 11
	111	+	(b) The Mayor and City Council of Baltimore City or the governing body of a 11
	112	+	county or municipal corporation may grant, by law, a property tax credit under this section 12
	113	+	against the county or municipal corporation property tax imposed on a dwelling that is 13
	114	+	owned by a disabled [law enforcement officer or rescue worker] PUBLIC SAFETY OFFICE R 14
	115	+	OR JUDICIAL OFFICER , a surviving spouse [of a fallen law enforcement officer or rescue 15
	116	+	worker], or a cohabitant: 16
112	117
113		-	[(6)] (7) “Surviving spouse” means a surviving spouse, who has not 12
114		-	remarried, of a fallen [law enforcement officer or rescue worker] PUBLIC SAFETY OFFICE R 13
115		-	OR JUDICIAL OFFICER . 14
	118	+	(1) if the dwelling was owned by the disabled [law enforcement officer or 17
	119	+	rescue worker] PUBLIC SAFETY OFFICE R OR JUDICIAL OFFICE R at the time the [law 18
	120	+	enforcement officer or rescue worker] PUBLIC SAFETY OFFICE R OR JUDICIAL OFFICE R 19
	121	+	was adjudged to be permanently and totally disabled or by the fallen [law enforcement 20
	122	+	officer or rescue worker] PUBLIC SAFETY OFFICE R OR JUDICIAL OFFICE R at the time of 21
	123	+	the fallen [law enforcement officer’s or rescue worker’s] PUBLIC SAFETY OFFICE R’S OR 22
	124	+	JUDICIAL OFFICER ’S death; 23
116	125
117		-	(b) The Mayor and City Council of Baltimore City or the governing body of a 15
118		-	county or municipal corporation may grant, by law, a property tax credit under this section 16
119		-	against the county or municipal corporation property tax imposed on a dwelling that is 17
120		-	owned by a disabled [law enforcement officer or rescue worker] PUBLIC SAFETY OFFICE R 18
121		-	OR JUDICIAL OFFICER , a surviving spouse [of a fallen law enforcement officer or rescue 19
122		-	worker], or a cohabitant: 20
123		-
124		-	(1) if the dwelling was owned by the disabled [law enforcement officer or 21
125		-	rescue worker] PUBLIC SAFETY OFFICE R OR JUDICIAL OFFICE R at the time the [law 22
126		-	enforcement officer or rescue worker] PUBLIC SAFETY OFFICE R OR JUDICIAL OFFICE R 23
127		-	was adjudged to be permanently and totally disabled or by the fallen [law enforcement 24
128		-	officer or rescue worker] PUBLIC SAFETY OFFICE R OR JUDICIAL OFFICE R at the time of 25
129		-	the fallen [law enforcement officer’s or rescue worker’s] PUBLIC SAFETY OFFICE R’S OR 26
130		-	JUDICIAL OFFICER ’S death; 27
131		-
132		-	(2) if the disabled [law enforcement officer or rescue worker] PUBLIC 28
133		-	SAFETY OFFICER OR JUDIC IAL OFFICER was domiciled in the State as of, or any time 29
134		-	within the 5 years before, the date the disabled [law enforcement officer or rescue worker] 30
135		-	PUBLIC SAFETY OFFICE R OR JUDICIAL OFFICE R was adjudged to be permanently and 31
136		-	totally disabled or the fallen [law enforcement officer or rescue worker] PUBLIC SAFETY 32
137		-	OFFICER OR JUDICIAL OFFICER, the surviving spouse, or the cohabitant was domiciled 33
138		-	in the State as of, or any time within the 5 years before, the date of the fallen [law 34
139		-	enforcement officer’s or rescue worker’s] PUBLIC SAFETY OFFICE R’S OR JUDICIAL 35
140		-	OFFICER’S death and the dwelling was acquired by the disabled [law enforcement officer 36
141		-	or rescue worker] PUBLIC SAFETY OFFICE R OR JUDICIAL OFFICE R within 10 years of 37 4 HOUSE BILL 1200
	126	+	(2) if the disabled [law enforcement officer or rescue worker] PUBLIC 24
	127	+	SAFETY OFFICER OR JU DICIAL OFFICER was domiciled in the State as of, or any time 25
	128	+	within the 5 years before, the date the disabled [law enforcement officer or rescue worker] 26
	129	+	PUBLIC SAFETY OFFICE R OR JUDICIAL OFFICE R was adjudged to be permanently and 27
	130	+	totally disabled or the fallen [law enforcement officer or rescue worker] PUBLIC SAFETY 28
	131	+	OFFICER OR JUDICIAL OFFICER, the surviving spouse, or the cohabitant was domiciled 29
	132	+	in the State as of, or any time within the 5 years before, the date of the fallen [law 30
	133	+	enforcement officer’s or rescue worker’s] PUBLIC SAFETY OFFICE R’S OR JUDICIAL 31
	134	+	OFFICER’S death and the dwelling was acquired by the disabled [law enforcement officer 32
	135	+	or rescue worker] PUBLIC SAFETY OFFICE R OR JUDICIAL OFFICE R within 10 years of 33
	136	+	the date the disabled [law enforcement officer or rescue worker] PUBLIC SAFETY OFFICE R 34
	137	+	OR JUDICIAL OFFICER was adjudged to be permanently and totally disabled or by the 35
	138	+	surviving spouse or cohabitant within 10 years of the fallen [law enforcement officer’s or 36
	139	+	rescue worker’s] PUBLIC SAFETY OFFICE R’S OR JUDICIAL OFFICE R’S death; 37
	140	+	4 HOUSE BILL 1200
142	141
143	142
144		-	the date the disabled [law enforcement officer or rescue worker] PUBLIC SAFETY OFFICE R 1
145		-	OR JUDICIAL OFFICER was adjudged to be permanently and totally disabled or by the 2
146		-	surviving spouse or cohabitant within 10 years of the fallen [law enforcement officer’s or 3
147		-	rescue worker’s] PUBLIC SAFETY OFFICE R’S OR JUDICIAL OFFICE R’S death; 4
	143	+	(3) if the dwelling was owned by the surviving spouse or cohabitant at the 1
	144	+	time of the fallen [law enforcement officer’s or rescue worker’s] PUBLIC SAFETY 2
	145	+	OFFICER’S OR JUDICIAL OFFICE R’S death; or 3
148	146
149		-	(3) if the dwelling was owned by the surviving spouse or cohabitant at the 5
150		-	time of the fallen [law enforcement officer’s or rescue worker’s] PUBLIC SAFETY 6
151		-	OFFICER’S OR JUDICIAL OFFICE R’S death; or 7
	147	+	(4) if the dwelling was acquired after the disabled [law enforcement officer 4
	148	+	or rescue worker] PUBLIC SAFETY OFFICE R OR JUDICIAL OFFICE R, the surviving 5
	149	+	spouse, or the cohabitant qualified for a credit for a former dwelling under item (1), (2), or 6
	150	+	(3) of this subsection, to the extent of the previous credit. 7
152	151
153		-	(4) if the dwelling was acquired after the disabled [law enforcement officer 8
154		-	or rescue worker] PUBLIC SAFETY OFFICE R OR JUDICIAL OFFICE R, the surviving 9
155		-	spouse, or the cohabitant qualified for a credit for a former dwelling under item (1), (2), or 10
156		-	(3) of this subsection, to the extent of the previous credit. 11
	152	+	(c) A county or municipal corporation: 8
157	153
158		-	(c) A ~~county~~ or ~~municipal corporation~~: 12
	154	+	(1) shall define, by law, who is a [law enforcement officer or rescue worker]: 9
159	155
160		-	(1) ~~shall define,~~ ~~by law,~~ ~~who is a [law enforcement officer or rescue worker]: 13~~
	156	+	(I) PUBLIC SAFETY OFFICE R; AND 10
161	157
162		-	(I) ~~PUBLIC SAFETY OFFICE R~~; AND 14
	158	+	(II) JUDICIAL OFFICER ; and 11
163	159
164		-	(II) ~~JUDICIAL OFFICER ; and 15~~
	160	+	(2) may provide, by law, for: 12
165	161
166		-	(2) may provide, by law, for: 16
	162	+	(i) the amount and duration of a property tax credit allowed under 13
	163	+	this section; 14
167	164
168		-	(i) the ~~amount and duration~~ of ~~a property tax credit allowed under 17~~
169		-	~~this section~~; 18
	165	+	(ii) any additional limitation to the number of years the dwelling was 15
	166	+	acquired within the date of an adjudication of disability or death; and 16
170	167
171		-	(ii) any ~~additional limitation~~ to the ~~number~~ of ~~years the dwelling was 19~~
172		-	~~acquired within the date of an adjudication of disability or death; and 20~~
	168	+	(iii) any other provision necessary to carry out the provisions of this 17
	169	+	section. 18
173	170
174		-	(iii) any other provision necessary to carry out the provisions of this 21
175		-	section. 22
176		-
177		-	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 23
178		-	1, 2025, and shall be construed to apply retroactively and shall be applied to and 24
179		-	interpreted to affect all taxable years beginning after June 30, 2022. 25
	171	+	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take e ffect June 19
	172	+	1, 2025, and shall be construed to apply retroactively and shall be applied to and 20
	173	+	interpreted to affect all taxable years beginning after June 30, 2022. 21
180	174
181	175