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MD SB502

Bill

Official Source

Status

Passed

4/22/2025

Primary Sponsor

Paul Corderman

Click for details

Origin

Senate

2025 Regular Session

AI Summary

  • Expands Maryland's existing property tax credit for law enforcement officers and rescue workers to include judicial officers who are disabled or killed in the line of duty
  • Extends eligibility to surviving spouses (who have not remarried) and cohabitants of fallen judicial officers, with cohabitants required to have lived with the deceased for at least 180 days prior to death
  • Requires counties and municipal corporations to define by law who qualifies as a "public safety officer" and "judicial officer" for purposes of the credit
  • Applies retroactively to all taxable years beginning after June 30, 2022
  • Takes effect June 1, 2025; approved by Governor Wes Moore on April 22, 2025

Legislative Description

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

Counties

Last Action

Approved by the Governor - Chapter 130

4/22/2025

Committee Referrals

Ways and Means2/21/2025
Budget and Taxation1/24/2025

Full Bill Text

No bill text available