Bill > SB330

This bill modifies the property tax credit for disabled or fallen law enforcement officers and rescue workers by expanding the definition of a "fallen law enforcement officer or rescue worker" to include those who have died from any cause, not just in the line of duty. The bill allows local governments (counties and municipal corporations) to grant a property tax credit for dwellings owned by disabled law enforcement officers, rescue workers, their surviving spouses, or cohabitants. Key provisions include authorizing the credit to be maintained proportionally if the property changes, even if the new dwelling is acquired after the original qualifying event. The bill defines important terms such as "cohabitant" (someone who lived with and had a mutual interdependence with the officer for at least 180 days before their death) and "disabled law enforcement officer or rescue worker" (someone permanently and totally disabled due to work-related circumstances). Local governments retain the flexibility to establish specific details of the credit, such as its amount and duration, and can choose to limit eligibility to certain categories of officers. The bill is set to take effect on June 1, 2025, and will apply to taxable years beginning after June 30, 2025, providing a supportive financial mechanism for families of law enforcement and rescue workers who have been disabled or died in the line of service.

Budget and Finance

https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/SB0330?ys=2025RS