EXPLANATION: CAPITALS INDICATE MAT TER ADDED 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.
*sb0330*
SENATE BILL 330
Q1 5lr2508
SB 25/24 – B&T
By: Senator Jackson Senators M. Jackson, Bailey, Benson, Corderman, Guzzone,
Hettleman, Jennings, King, McCray, Salling, Lewis Young, Rosapepe, and
Zucker
Introduced and read first time: January 15, 2025
Assigned to: Budget and Taxation
Committee Report: Favorable with amendments
Senate action: Adopted
Read second time: February 7, 2025
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 that, for purposes of eligibility for 7
the credit, the dwelling must have been acquired by the disabled or fallen law 8
enforcement officer or rescue worker or the surviving spouse or cohabitant within a 9
certain number of years after a certain finding; requiring the amount of the credit 10
for a newly acquired dwelling owned by a disabled or fallen law enforcement officer 11
or rescue worker or the surviving spouse or cohabitant to be in the same proportion 12
as the property tax credit for a certain former dwelling; authorizing, under certain 13
circumstances, the amount of the credit for a dwelling owned by a disabled or fallen 14
law enforcement officer or rescue worker or the surviving spouse or cohabitant to be 15
in the same proportion as the property tax credit initially granted for the dwelling; 16
authorizing a county or municipal corporation, notwithstanding certain provisions 17
of this Act, to enact a law limiting eligibility for the tax credit to certain individuals 18
or to limit the number of years a dwelling must be acquired after certain events in 19
order to qualify for the tax credit; and generally relating to a property tax credit for 20
a dwelling owned by a disabled or fallen law enforcement officer or rescue worker or 21
the surviving spouse or cohabitant. 22
2 SENATE BILL 330
BY repealing and reenacting, with amendments, 1
Article – Tax – Property 2
Section 9–210 3
Annotated Code of Maryland 4
(2019 Replacement Volume and 2024 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 330 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 Mayor and City Council of Baltimore City or the governing body of 17
a county or municipal corporation may grant, by law, a property tax credit under this 18
section against the county or municipal corporation property tax imposed on a dwelling 19
that is owned by a disabled law enforcement officer or rescue worker, a surviving spouse of 20
a fallen law enforcement officer or rescue worker, or a cohabitant: 21
[(1)] (I) if the dwelling was owned by the disabled law enforcement officer 22
or rescue worker at the time the law enforcement officer or rescue worker was adjudged to 23
be permanently and totally disabled or by the fallen law enforcement officer or rescue 24
worker at the time of the fallen law enforcement officer’s or rescue worker’s death; 25
[(2)] (II) if the disabled law enforcement officer or rescue worker was 26
domiciled in the State as of, or any time within the 5 years before, the date the disabled 27
law enforcement officer or rescue worker was adjudged to be permanently and totally 28
disabled or the fallen law enforcement officer or rescue worker, the surviving spouse, or the 29
cohabitant was domiciled in the State as of, or any time within the 5 years before, the date 30
of the fallen law enforcement officer’s or rescue worker’s death and the dwelling was 31
acquired by the disabled law enforcement officer or rescue worker [within 10 years of the 32
date] AFTER the disabled law enforcement officer or rescue worker was adjudged to be 33
permanently and totally disabled or by the surviving spouse or cohabitant [within 10 years 34
of] AFTER the fallen law enforcement officer’s or rescue worker’s death; OR 35
4 SENATE BILL 330
[(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] FOR A dwelling THAT was acquired after [the] A disabled 3
law enforcement officer or rescue worker, [the] A surviving spouse, or [the] A cohabitant 4
qualified for a credit for a former dwelling under [item (1), (2), or (3)] PARAGRAPH (1) of 5
this subsection, [to the extent of the previous credit] THE CREDIT SHALL BE GRANTED 6
FOR THE NEWLY ACQUIR ED DWELLING IN AN AM OUNT THAT REDUCES TH E 7
PROPERTY TAXES OWED ON THE NEWLY ACQUIRED DWELL ING BY THE SAME 8
PROPORTION AS THE CR EDIT REDUCED THE PRO PERTY TAXES ON THE F ORMER 9
DWELLING. 10
(3) FOR A CREDIT GRANTED IN ACCORDANCE WITH PARAGRAP H (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 MAY BE GRANTED IN AN 14
AMOUNT THAT RE DUCES THE PROPERTY T AXES OWED ON THE DWE LLING BY THE 15
SAME PROPORTION AS T HE INITIAL CREDIT RE DUCED THE PROPERTY T AXES ON THE 16
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; 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 FURTH ER ENACTED, That this Act shall take effect June 32
1, 2025, and shall be applicable to all taxable years beginning after June 30, 2025. 33