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MD SB328

MD SB328
Property Tax Credit - Disabled or Fallen Public Safety Officer - Alterations


summary

Introduced
01/23/2026
In Committee
03/05/2026
Crossed Over
Passed
Dead

Introduced Session

2026 Regular Session

Bill Summary

Altering, for purposes of a certain property tax credit for a certain dwelling, the definition of "fallen public safety officer" to include disabled public safety officers who have died regardless of the cause of death; authorizing, under certain circumstances, the amount of the credit for a dwelling owned by a disabled or fallen public safety officer or the surviving spouse or cohabitant to be in the same proportion as the property tax credit initially granted for the dwelling; etc.

AI Summary

This bill expands eligibility for a property tax credit for disabled or fallen public safety officers, meaning individuals who are permanently and totally disabled or who have died while serving as law enforcement officers, correctional officers, or members of fire, rescue, or emergency medical services. Previously, the definition of a "fallen public safety officer" specifically referred to those who died in the line of duty or due to misconduct. This bill broadens that definition to include disabled public safety officers who have died, regardless of the cause of their death, thereby extending the benefit to their surviving spouses or cohabitants. Additionally, the bill allows for the property tax credit amount for a dwelling owned by a disabled or fallen public safety officer, or their surviving spouse or cohabitant, to be maintained in the same proportion as the initial credit granted, even if property taxes increase on the dwelling. This ensures that the tax relief remains consistent for eligible individuals.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Favorable with Amendments Report by Budget and Taxation (on 03/05/2026)

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