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MD HB1200

Bill

Status

Passed

4/22/2025

Primary Sponsor

William Valentine

Click for details

Origin

House of Delegates

2025 Regular Session

AI Summary

  • Expands Maryland's existing property tax credit program to include judicial officers, in addition to law enforcement officers, correctional officers, and rescue workers
  • Eligible recipients include disabled judicial officers, surviving spouses (who have not remarried), and cohabitants who lived with the fallen officer for at least 180 days prior to death
  • Counties and municipal corporations must define by law who qualifies as a "public safety officer" and "judicial officer" to implement the credit
  • Credit applies to dwellings owned at the time of disability/death or acquired within 10 years, with the applicant domiciled in Maryland at or within 5 years of the qualifying event
  • Takes effect June 1, 2025, and applies retroactively to taxable years beginning after June 30, 2022

Legislative Description

Property Tax - Credit for Law Enforcement Officer or Rescue Worker - Expansion to Judicial Officer

Counties

Last Action

Approved by the Governor - Chapter 129

4/22/2025

Committee Referrals

Budget and Taxation3/14/2025
Ways and Means2/6/2025

Full Bill Text

No bill text available