EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G 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.
*sb0502*
SENATE BILL 502
Q1 5lr2038
CF HB 1200
By: Senators Corderman, Jennings, and Ready Ready, Bailey, Benson, Guzzone,
Hettleman, M. Jackson, King, Lewis Young, McCray, Rosapepe, Salling, and
Zucker
Introduced and read first time: January 23, 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 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
2 SENATE BILL 502
(a) (1) In this section the following words have the meanings indicated. 1
(2) “Cohabitant” means an individual who for a period of at least 180 days 2
in the year before the death of a fallen [law enforcement officer or rescue worker] PUBLIC 3
SAFETY OFFICER OR JU DICIAL OFFICER : 4
(i) had a relationship of mutual interdependence with the fallen 5
[law enforcement officer or rescue worker] PUBLIC SAFETY OFFICE R OR JUDICIAL 6
OFFICER; and 7
(ii) resided with the fallen [law enforcement officer or rescue 8
worker] PUBLIC SAFETY OFFICE R OR JUDICIAL OFFICE R in the dwelling. 9
(3) “Disabled [law enforcement officer or rescue worker”] PUBLIC SAFETY 10
OFFICER OR JUDICIAL OFFICER” means an individual who: 11
(i) [is a law enforcement officer or rescue worker, as those terms are 12
defined, by law, by the county or municipal corporation as required under subsection (c) of 13
this section; 14
(ii)] has been found to be permanently and totally disabled by an 15
administrative body or court of competent jurisdiction authorized to make such a 16
determination; and 17
[(iii)] (II) became disabled: 18
1. as a result of or in the course of employment as a law 19
enforcement officer [or], a correctional officer, OR A JUDICIAL OFFICE R; or 20
2. while in ACTIVE SERVICE AS A JUDICIAL OFFICER OR 21
WHILE IN the active service of a fire, rescue, or emergency medical service, unless the 22
disability was the result of the individual’s own willful misconduct or abuse of alcohol or 23
drugs. 24
(4) (i) “Dwelling” means real property that: 25
1. is the legal residence of a disabled [law enforcement officer 26
or rescue worker] PUBLIC SAFETY OFFICER OR JUDIC IAL OFFICER, a surviving spouse, 27
or a cohabitant; and 28
2. is occupied by not more than two families. 29
(ii) “Dwelling” includes the lot or curtilage and structures necessary 30
to use the real property as a residence. 31
SENATE BILL 502 3
(5) “Fallen [law enforcement officer or rescue worker”] PUBLIC SAFETY 1
OFFICER OR JUDICIAL OFFICER” means an individual who dies: 2
(i) as a result of or in the course of employment as a law enforcement 3
officer [or], a correctional officer, OR A JUDICIAL OFFICE R; or 4
(ii) while in ACTIVE SERVICE AS A JUDICIAL OFFICER OR WHILE 5
IN the active service of a fire, rescue, or emergency medical service, unless the death was 6
the result of the individual’s own willful misconduct or abuse of alcohol or drugs. 7
(6) “PUBLIC SAFETY OFFICER ” MEANS A CORRECTIONAL OFFICER, A 8
LAW ENFORCEMENT OFFI CER, OR A MEMBER OF A FIR E, RESCUE, OR EMERGENCY 9
MEDICAL SERVICE , AS THOSE TERMS ARE D EFINED, BY LAW, BY THE COUNTY OR 10
MUNICIPAL CORPORATIO N AS REQUIRED UNDER SUBSECTION (C) OF THIS SECTION. 11
[(6)] (7) “Surviving spouse” means a surviving spouse, who has not 12
remarried, of a fallen [law enforcement officer or rescue worker] PUBLIC SAFETY OFFICE R 13
OR JUDICIAL OFFICER . 14
(b) The Mayor and City Council of Baltimore City or the governing body of a 15
county or municipal corporation may grant, by law, a property tax credit under this section 16
against the county or municipal corporation property tax imposed on a dwelling that is 17
owned by a disabled [law enforcement officer or rescue worker] PUBLIC SAFETY OFFICER 18
OR JUDICIAL OFFICER , a surviving spouse [of a fallen law enforcement officer or rescue 19
worker], or a cohabitant: 20
(1) if the dwelling was owned by the disabled [law enforcement officer or 21
rescue worker] PUBLIC SAFETY OFFICE R OR JUDICIAL OFFICE R at the time the [law 22
enforcement officer or rescue worker] PUBLIC SAFETY OFFICE R OR JUDICIAL OFFICE R 23
was adjudged to be permanently and totally disabled or by the fallen [law enforcement 24
officer or rescue worker] PUBLIC SAFETY OFFICE R OR JUDICIAL OFFICE R at the time of 25
the fallen [law enforcement officer’s or rescue worker’s] PUBLIC SAFETY OFFICE R’S OR 26
JUDICIAL OFFICER ’S death; 27
(2) if the disabled [law enforcement officer or rescue worker] PUBLIC 28
SAFETY OFFICER OR JUDICIAL OFFICER was domiciled in the State as of, or any time 29
within the 5 years before, the date the disabled [law enforcement officer or rescue worker] 30
PUBLIC SAFETY OFFICE R OR JUDICIAL OFFICE R was adjudged to be permanently and 31
totally disabled or the fallen [law enforcement officer or rescue worker] PUBLIC SAFETY 32
OFFICER OR JUDICIAL OFFICER, the surviving spouse, or the cohabitant was domiciled 33
in the State as of, or any time within the 5 years before, the date of the fallen [law 34
enforcement officer’s or rescue worker’s] PUBLIC SAFETY OFFICE R’S OR JUDICIAL 35
OFFICER’S death and the dwelling was acquired by the disabled [law enforcement officer 36
or rescue worker] PUBLIC SAFETY OFFICE R OR JUDICIAL OFFICE R within 10 years of 37 4 SENATE BILL 502
the date the disabled [law enforcement officer or rescue worker] PUBLIC SAFETY OFFICE R 1
OR JUDICIAL OFFICER was adjudged to be permanently and totally disabled or by the 2
surviving spouse or cohabitant within 10 years of the fallen [law enforcement officer’s or 3
rescue worker’s] PUBLIC SAFETY OFFICER’S OR JUDICIAL OFFICE R’S death; 4
(3) if the dwelling was owned by the surviving spouse or cohabitant at the 5
time of the fallen [law enforcement officer’s or rescue worker’s] PUBLIC SAFETY 6
OFFICER’S OR JUDICIAL OFFICE R’S death; or 7
(4) if the dwelling was acquired after the disabled [law enforcement officer 8
or rescue worker] PUBLIC SAFETY OFFICE R OR JUDICIAL OFFICE R, the surviving 9
spouse, or the cohabitant qualified for a credit for a former dwelling under item (1), (2), or 10
(3) of this subsection, to the extent of the previous credit. 11
(c) A county or municipal corporation: 12
(1) shall define, by law, who is a [law enforcement officer or rescue worker]: 13
(I) PUBLIC SAFETY OFFICE R; AND 14
(II) JUDICIAL OFFICER ; and 15
(2) may provide, by law, for: 16
(i) the amount and duration of a property tax credit allowed under 17
this section; 18
(ii) any additional limitation to the number of years the dwelling was 19
acquired within the date of an adjudication of disability or death; and 20
(iii) any other provision necessary to carry out the provisions of this 21
section. 22
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 23
1, 2025, and shall be construed to apply retroactively and shall be applied to and 24
interpreted to affect all taxable years beginning after June 30, 2022. 25