Bill > SB117

This bill alters existing law to allow local governments, including Baltimore City, counties, and municipal corporations, to grant a property tax credit to surviving spouses of fallen public safety officers or judicial officers, even if they have remarried. Previously, the law specified that a surviving spouse must not have remarried to qualify for this credit. The bill defines terms like "fallen public safety officer or judicial officer" as someone who died in the line of duty or while in active service, excluding cases of willful misconduct or substance abuse. It also defines "dwelling" as a primary residence occupied by no more than two families, and "cohabitant" as someone who lived with the fallen officer for at least 180 days in the year before their death and had a relationship of mutual interdependence. The bill clarifies that local governments can determine the specifics of the credit, such as its amount and duration, and how to define "public safety officer" and "judicial officer."

Budget and Finance

https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/SB0117?ys=2026RS