MD
Maryland Senate Bill SB330

Maryland 2025 Regular Session

Maryland Senate Bill SB330 Compare Versions

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33 EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
44 [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.
85 *sb0330*
96
107 SENATE BILL 330
118 Q1 5lr2508
129 SB 25/24 – B&T
13-By: Senator Jackson Senators M. Jackson, Bailey, Benson, Corderman, Guzzone,
14-Hettleman, Jennings, King, McCray, Salling, Lewis Young, Rosapepe, and
15-Zucker
10+By: Senator Jackson
1611 Introduced and read first time: January 15, 2025
1712 Assigned to: Budget and Taxation
18-Committee Report: Favorable with amendments
19-Senate action: Adopted
20-Read second time: February 7, 2025
2113
22-CHAPTER ______
14+A BILL ENTITLED
2315
2416 AN ACT concerning 1
2517
2618 Property Tax Credit – Disabled or Fallen Law Enforcement Officer or Rescue 2
2719 Worker – Alterations 3
2820
2921 FOR the purpose of altering, for purposes of a certain property tax credit for a certain 4
3022 dwelling, the definition of “fallen law enforcement officer or rescue worker” to include 5
3123 disabled law enforcement officers or rescue workers who have died regardless of the 6
3224 cause of death; repealing a certain requirement that, for purposes of eligibility for 7
3325 the credit, the dwelling must have been acquired by the disabled or fallen law 8
3426 enforcement officer or rescue worker or the surviving spouse or cohabitant within a 9
3527 certain number of years after a certain finding; requiring the amount of the credit 10
3628 for a newly acquired dwelling owned by a disabled or fallen law enforcement officer 11
3729 or rescue worker or the surviving spouse or cohabitant to be in the same proportion 12
3830 as the property tax credit for a certain former dwelling; authorizing, under certain 13
3931 circumstances, the amount of the credit for a dwelling owned by a disabled or fallen 14
4032 law enforcement officer or rescue worker or the surviving spouse or cohabitant to be 15
4133 in the same proportion as the property tax credit initially granted for the dwelling; 16
4234 authorizing a county or municipal corporation, notwithstanding certain provisions 17
4335 of this Act, to enact a law limiting eligibility for the tax credit to certain individuals 18
4436 or to limit the number of years a dwelling must be acquired after certain events in 19
4537 order to qualify for the tax credit; and generally relating to a property tax credit for 20
4638 a dwelling owned by a disabled or fallen law enforcement officer or rescue worker or 21
4739 the surviving spouse or cohabitant. 22
48- 2 SENATE BILL 330
40+
41+BY repealing and reenacting, with amendments, 23
42+ Article – Tax – Property 24
43+Section 9–210 25
44+ Annotated Code of Maryland 26
45+ (2019 Replacement Volume and 2024 Supplement) 27
46+
47+ SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 28
48+That the Laws of Maryland read as follows: 29 2 SENATE BILL 330
4949
5050
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 2024 Supplement) 5
5651
57- SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 6
58-That the Laws of Maryland read as follows: 7
52+Article – Tax – Property 1
5953
60-Article – Tax – Property 8
54+9–210. 2
6155
62-9–210. 9
56+ (a) (1) In this section the following words have the meanings indicated. 3
6357
64- (a) (1) In this section the following words have the meanings indicated. 10
58+ (2) “Cohabitant” means an individual who for a period of at least 180 days 4
59+in the year before the death of a fallen law enforcement officer or rescue worker: 5
6560
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
61+ (i) had a relationship of mutual interdependence with the fallen law 6
62+enforcement officer or rescue worker; and 7
6863
69- (i) had a relationship of mutual interdependence with the fallen law 13
70-enforcement officer or rescue worker; and 14
64+ (ii) resided with the fallen law enforcement officer or rescue worker 8
65+in the dwelling. 9
7166
72- (ii) resided with the fallen law enforcement officer or rescue worker 15
73-in the dwelling. 16
67+ (3) “Disabled law enforcement officer or rescue worker” means an 10
68+individual who: 11
7469
75- (3) “Disabled law enforcement officer or rescue worker” means an 17
76-individual who: 18
70+ (i) is a law enforcement officer or rescue worker, as those terms are 12
71+defined, by law, by the county or municipal corporation as required under subsection (c) of 13
72+this section; 14
7773
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
74+ (ii) has been found to be permanently and totally disabled by an 15
75+administrative body or court of competent jurisdiction authorized to make such a 16
76+determination; and 17
8177
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+ (iii) became disabled: 18
8579
86- (iii) became disabled: 25
80+ 1. as a result of or in the course of employment as a law 19
81+enforcement officer or a correctional officer; or 20
8782
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
83+ 2. while in the active service of a fire, rescue, or emergency 21
84+medical service, unless the disability was the result of the individual’s own willful 22
85+misconduct or abuse of alcohol or drugs. 23
9086
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+ (4) (i) “Dwelling” means real property that: 24
9488
95- (4) (i) “Dwelling” means real property that: 31
89+ 1. is the legal residence of a disabled law enforcement officer 25
90+or rescue worker, a surviving spouse, or a cohabitant; and 26
91+
92+ 2. is occupied by not more than two families. 27
93+
94+ (ii) “Dwelling” includes the lot or curtilage and structures necessary 28
95+to use the real property as a residence. 29
9696 SENATE BILL 330 3
9797
9898
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
99+ (5) “Fallen law enforcement officer or rescue worker” means [an individual 1
100+who dies]: 2
101101
102- 2. is occupied by not more than two families. 3
102+ (i) AN INDIVIDUAL WHO DI ES as a result of or in the course of 3
103+employment as a law enforcement officer or a correctional officer; [or] 4
103104
104- (ii) “Dwelling” includes the lot or curtilage and structures necessary 4
105-to use the real property as a residence. 5
105+ (ii) AN INDIVIDUAL WHO DI ES while in the active service of a fire, 5
106+rescue, or emergency medical service, unless the death was the result of the individual’s 6
107+own willful misconduct or abuse of alcohol or drugs; OR 7
106108
107- (5) “Fallen law enforcement officer or rescue worker” means [an individual 6
108-who dies]: 7
109+ (III) A DISABLED LAW ENFOR CEMENT OFFICER OR RE SCUE 8
110+WORKER WHO DIES REGA RDLESS OF THE CAUSE OF DEATH . 9
109111
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
112+ (6) “Surviving spouse” means a surviving spouse, who has not remarried, 10
113+of a fallen law enforcement officer or rescue worker. 11
112114
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
115+ (b) (1) The Mayor and City Council of Baltimore City or the governing body of 12
116+a county or municipal corporation may grant, by law, a property tax credit under this 13
117+section against the county or municipal corporation property tax imposed on a dwelling 14
118+that is owned by a disabled law enforcement officer or rescue worker, a surviving spouse of 15
119+a fallen law enforcement officer or rescue worker, or a cohabitant: 16
116120
117- (III) A DISABLED LAW ENFOR CEMENT OFFICER OR RE SCUE 13
118-WORKER WHO DIES REGARDLESS OF THE CA USE OF DEATH . 14
121+ [(1)] (I) if the dwelling was owned by the disabled law enforcement officer 17
122+or rescue worker at the time the law enforcement officer or rescue worker was adjudged to 18
123+be permanently and totally disabled or by the fallen law enforcement officer or rescue 19
124+worker at the time of the fallen law enforcement officer’s or rescue worker’s death; 20
119125
120- (6) “Surviving spouse” means a surviving spouse, who has not remarried, 15
121-of a fallen law enforcement officer or rescue worker. 16
126+ [(2)] (II) if the disabled law enforcement officer or rescue worker was 21
127+domiciled in the State as of, or any time within the 5 years before, the date the disabled 22
128+law enforcement officer or rescue worker was adjudged to be permanently and totally 23
129+disabled or the fallen law enforcement officer or rescue worker, the surviving spouse, or the 24
130+cohabitant was domiciled in the State as of, or any time within the 5 years before, the date 25
131+of the fallen law enforcement officer’s or rescue worker’s death and the dwelling was 26
132+acquired by the disabled law enforcement officer or rescue worker [within 10 years of the 27
133+date] AFTER the disabled law enforcement officer or rescue worker was adjudged to be 28
134+permanently and totally disabled or by the surviving spouse or cohabitant [within 10 years 29
135+of] AFTER the fallen law enforcement officer’s or rescue worker’s death; OR 30
122136
123- (b) (1) The Mayor and City Council of Baltimore City or the governing body of 17
124-a county or municipal corporation may grant, by law, a property tax credit under this 18
125-section against the county or municipal corporation property tax imposed on a dwelling 19
126-that is owned by a disabled law enforcement officer or rescue worker, a surviving spouse of 20
127-a fallen law enforcement officer or rescue worker, or a cohabitant: 21
137+ [(3)] (III) if the dwelling was owned by the surviving spouse or cohabitant 31
138+at the time of the fallen law enforcement officer’s or rescue worker’s death[; or]. 32
128139
129- [(1)] (I) if the dwelling was owned by the disabled law enforcement officer 22
130-or rescue worker at the time the law enforcement officer or rescue worker was adjudged to 23
131-be permanently and totally disabled or by the fallen law enforcement officer or rescue 24
132-worker at the time of the fallen law enforcement officer’s or rescue worker’s death; 25
133-
134- [(2)] (II) if the disabled law enforcement officer or rescue worker was 26
135-domiciled in the State as of, or any time within the 5 years before, the date the disabled 27
136-law enforcement officer or rescue worker was adjudged to be permanently and totally 28
137-disabled or the fallen law enforcement officer or rescue worker, the surviving spouse, or the 29
138-cohabitant was domiciled in the State as of, or any time within the 5 years before, the date 30
139-of the fallen law enforcement officer’s or rescue worker’s death and the dwelling was 31
140-acquired by the disabled law enforcement officer or rescue worker [within 10 years of the 32
141-date] AFTER the disabled law enforcement officer or rescue worker was adjudged to be 33
142-permanently and totally disabled or by the surviving spouse or cohabitant [within 10 years 34
143-of] AFTER the fallen law enforcement officer’s or rescue worker’s death; OR 35
144- 4 SENATE BILL 330
140+ [(4)] (2) [if the] FOR A dwelling THAT was acquired after [the] A disabled 33
141+law enforcement officer or rescue worker, [the] A surviving spouse, or [the] A cohabitant 34
142+qualified for a credit for a former dwelling under [item (1), (2), or (3)] PARAGRAPH (1) of 35
143+this subsection, [to the extent of the previous credit] THE CREDIT SHALL BE GRANTED 36 4 SENATE BILL 330
145144
146145
147- [(3)] (III) if the dwelling was owned by the surviving spouse or cohabitant 1
148-at the time of the fallen law enforcement officer’s or rescue worker’s death[; or]. 2
146+FOR THE NEWLY ACQUIR ED DWELLING IN AN AM OUNT THAT REDUCES TH E 1
147+PROPERTY TAXES OWED ON THE NEWLY ACQUIRED DWELL ING BY THE SAME 2
148+PROPORTION AS THE CR EDIT REDUCED THE PRO PERTY TAXES O N THE FORMER 3
149+DWELLING. 4
149150
150- [(4)] (2) [if the] FOR A dwelling THAT was acquired after [the] A disabled 3
151-law enforcement officer or rescue worker, [the] A surviving spouse, or [the] A cohabitant 4
152-qualified for a credit for a former dwelling under [item (1), (2), or (3)] PARAGRAPH (1) of 5
153-this subsection, [to the extent of the previous credit] THE CREDIT SHALL BE GRANTED 6
154-FOR THE NEWLY ACQUIR ED DWELLING IN AN AM OUNT THAT REDUCES TH E 7
155-PROPERTY TAXES OWED ON THE NEWLY ACQUIRED DWELL ING BY THE SAME 8
156-PROPORTION AS THE CR EDIT REDUCED THE PRO PERTY TAXES ON THE F ORMER 9
157-DWELLING. 10
151+ (3) FOR A CREDIT GRANTED IN ACCORDANCE WITH P ARAGRAPH (1) 5
152+OR (2) OF THIS SUBSECTION , IF THE AMOUNT OF PRO PERTY TAX IMPOSED ON THE 6
153+DWELLING INCREASES D URING A TAXABLE YEAR OCCURRING AFTER THE CREDIT IS 7
154+INITIALLY GRANTED , THE CREDIT FOR THAT TAXABLE YEA R MAY BE GRANTED IN AN 8
155+AMOUNT THAT REDUCES THE PROPERTY TAXES O WED ON THE DWELLING BY THE 9
156+SAME PROPORTION AS T HE INITIAL CREDIT RE DUCED THE PROPERTY T AXES ON THE 10
157+DWELLING. 11
158158
159- (3) FOR A CREDIT GRANTED IN ACCORDANCE WITH PARAGRAP H (1) 11
160-OR (2) OF THIS SUBSECTION , IF THE AMOUNT OF PRO PERTY TAX IMPOSED ON THE 12
161-DWELLING INCREASES D URING A TAXABLE YEAR OCCURRING AFTER THE CREDIT IS 13
162-INITIALLY GRANTED , THE CREDIT FOR THAT TAXABLE YEAR MAY BE GRANTED IN AN 14
163-AMOUNT THAT RE DUCES THE PROPERTY T AXES OWED ON THE DWE LLING BY THE 15
164-SAME PROPORTION AS T HE INITIAL CREDIT RE DUCED THE PROPERTY T AXES ON THE 16
165-DWELLING. 17
159+ (c) A county or municipal corporation: 12
166160
167- (c) A county or municipal corporation: 18
161+ (1) shall define, by law, who is a law enforcement officer or rescue worker; 13
162+and 14
168163
169- (1) shall define, by law, who is a law enforcement officer or rescue worker; 19
170-and 20
164+ (2) may [provide], by law[, for]: 15
171165
172- (2) may [provide], by law[, for]: 21
166+ (i) NOTWITHSTANDING SUBS ECTION (A)(5)(III) OF THIS 16
167+SECTION, LIMIT ELIGIBILITY FO R THE CREDIT ALLOWED UNDER THIS SECTION T O 17
168+INDIVIDUALS DESCRIBE D UNDER SUBSECTION (A)(5)(I) AND (II) OF THIS SECTION; 18
173169
174- (i) NOTWITHSTANDING SUBS ECTION (A)(5)(III) OF THIS 22
175-SECTION, LIMIT ELIGIBILITY FO R THE CREDIT ALLOWED UNDER THIS SECTION T O 23
176-INDIVIDUALS DESCRIBE D UNDER SUBSECTION (A)(5)(I) AND (II) OF THIS SECTION; 24
170+ (II) ESTABLISH the amount and duration of a property tax credit 19
171+allowed under this section; 20
177172
178- (II) ESTABLISH the amount and duration of a property tax credit 25
179-allowed under this section; 26
173+ [(ii)] (III) NOTWITHSTANDING SUBS ECTION (B)(1)(II) OF THIS 21
174+SECTION, PROVIDE FOR any [additional] limitation to the number of years the dwelling 22
175+was acquired within the date of an adjudication of disability or death; and 23
180176
181- [(ii)] (III) NOTWITHSTANDING SUBS ECTION (B)(1)(II) OF THIS 27
182-SECTION, PROVIDE FOR any [additional] limitation to the number of years the dwelling 28
183-was acquired within the date of an adjudication of disability or death; and 29
177+ [(iii)] (IV) PROVIDE FOR any other provision necessary to carry out 24
178+the provisions of this section. 25
184179
185- [(iii)] (IV) PROVIDE FOR any other provision necessary to carry out 30
186-the provisions of this section. 31
187-
188- SECTION 2. AND BE IT FURTH ER ENACTED, That this Act shall take effect June 32
189-1, 2025, and shall be applicable to all taxable years beginning after June 30, 2025. 33
180+ SECTION 2. AND BE IT FURTHER ENACTED, Th at this Act shall take effect June 26
181+1, 2025, and shall be applicable to all taxable years beginning after June 30, 2025. 27
190182