MD SB330

Expands the definition of "fallen law enforcement officer or rescue worker" to include disabled officers or rescue workers who later die from any cause, not just line-of-duty deaths

Removes the 10-year time limit for acquiring a dwelling after disability determination or death to qualify for the property tax credit

Requires that when eligible individuals move to a new home, the tax credit reduces property taxes on the new dwelling by the same proportion as it did on the former dwelling

Allows the credit to maintain the same proportional tax reduction if property taxes increase after the credit is initially granted

Authorizes counties and municipalities to limit eligibility to only line-of-duty deaths (excluding the expanded definition) and to impose their own time limits on dwelling acquisition

Takes effect June 1, 2025, applying to taxable years beginning after June 30, 2025