Md. Code Ann., Tax-Prop. § 9-260
Redline — January 1, 2019 → current.View current text →
Current — January 1, 2024
As of January 1, 2019
(a) (1) In this section the following words have the meanings indicated.
(a) In this section, “dwelling” has the meaning stated in § 9–105 of this title.
(3) “Public safety officer” means:
(i) a firefighter, an emergency medical technician, a correctional officer, a police officer, or a deputy sheriff employed full time by a public safety agency in the county or municipal corporation where the individual resides; or
(ii) a volunteer firefighter for a public safety agency in the county or municipal corporation where the individual resides.
(b) The governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on a dwelling located in the county or municipal corporation that is owned by a public safety officer if the public safety officer is otherwise eligible for the credit authorized under § 9–105 of this title.
(b) The governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on a dwelling located in the county or municipal corporation that is owned by a public safety officer if the public safety officer is otherwise eligible for the credit authorized under § 9–105 of this title.
(c) In any taxable year, the credit under this section may not exceed the lesser of:
(1) $2,500 per dwelling; or
(2) the amount of property tax imposed on the dwelling.
(c) The governing body of a county or a municipal corporation: (1) shall define, by law, “public safety officer” for purposes of eligibility for the credit under this section; and (2) may establish, by law: (i) the amount of the credit under this section; (ii) the duration of the credit; (iii) additional eligibility requirements for public safety officers to qualify for the credit; (iv) procedures for the application and uniform processing of requests for the credit; and (v) any other provisions necessary to carry out this section.
Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.