MD SB328

Expands the definition of "fallen public safety officer" to include disabled public safety officers who die from any cause, not just line-of-duty deaths

Removes the 10-year time limit requiring dwellings to be acquired within 10 years of a disability finding or death to qualify for the property tax credit

Authorizes property tax credits for newly acquired dwellings to be granted in the same proportion as credits received on a former dwelling, allowing benefits to transfer when eligible individuals move

Permits credits to maintain the same proportional reduction when property taxes increase in subsequent years after the initial credit is granted

Allows counties and municipal corporations to enact local laws limiting eligibility or establishing time restrictions for dwelling acquisition, effective June 1, 2026 for taxable years beginning after June 30, 2026