MD HB1302

Eliminates the requirement that disabled public safety officers, judicial officers, surviving spouses, or cohabitants must have been domiciled in Maryland within 5 years of the disability determination or death to qualify for the property tax credit

Applies to dwellings owned by disabled law enforcement officers, correctional officers, judicial officers, and fire/rescue/EMS members, as well as surviving spouses and cohabitants of fallen officers

Maintains existing requirement that dwellings must be acquired within 10 years of the disability adjudication or death to qualify for the credit

Counties and municipal corporations retain authority to grant the credit and set the amount, duration, and additional limitations by local law

Takes effect June 1, 2026, applicable to taxable years beginning after June 30, 2026