Property Tax - Credit for Surviving Spouse of Fallen Public Safety Officer or Judicial Officer - Alteration

EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
*sb0117*

SENATE BILL 117
Q1 6lr1448
(PRE–FILED)
By: Senator Folden
Requested: October 29, 2025
Introduced and read first time: January 14, 2026
Assigned to: Budget and Taxation

A BILL ENTITLED

AN ACT concerning 1

Property Tax – Credit for Surviving Spouse of Fallen Public Safety Officer or 2
Judicial Officer – Alteration 3

FOR the purpose of authorizing the Mayor and City Council of Baltimore City or the 4
governing body of a county or municipal corporation to provide a certain property tax 5
credit to surviving spouses of fallen public safety officers or judicial officers who have 6
remarried; and generally relating to a property tax credit for public safety officers 7
and judicial officers and their surviving spouses and cohabitants. 8

BY repealing and reenacting, with amendments, 9
Article – Tax – Property 10
Section 9–210 11
Annotated Code of Maryland 12
(2019 Replacement Volume and 2025 Supplement) 13

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 14
That the Laws of Maryland read as follows: 15

Article – Tax – Property 16

9–210. 17

(a) (1) In this section the following words have the meanings indicated. 18

(2) “Cohabitant” means an individual who for a period of at least 180 days 19
in the year before the death of a fallen public safety officer or judicial officer: 20

(i) had a relationship of mutual interdependence with the fallen 21
public safety officer or judicial officer; and 22

2 SENATE BILL 117

(ii) resided with the fallen public safety officer or judicial officer in 1
the dwelling. 2

(3) “Disabled public safety officer or judicial officer” means an individual 3
who: 4

(i) has been found to be permanently and totally disabled by an 5
administrative body or court of competent jurisdiction authorized to make such a 6
determination; and 7

(ii) became disabled: 8

1. as a result of or in the course of employment as a law 9
enforcement officer, a correctional officer, or a judicial officer; or 10

2. while in active service as a judicial officer or while in the 11
active service of a fire, rescue, or emergency medical service, unless the disability was the 12
result of the individual’s own willful misconduct or abuse of alcohol or drugs. 13

(4) (i) “Dwelling” means real property that: 14

1. is the legal residence of a disabled public safety officer or 15
judicial officer, a surviving spouse, or a cohabitant; and 16

2. is occupied by not more than two families. 17

(ii) “Dwelling” includes the lot or curtilage and structures necessary 18
to use the real property as a residence. 19

(5) “Fallen public safety officer or judicial officer” means an individual who 20
dies: 21

(i) as a result of or in the course of employment as a law enforcement 22
officer, a correctional officer, or a judicial officer; or 23

(ii) while in active service as a judicial officer or while in the active 24
service of a fire, rescue, or emergency medical service, unless the death was the result of 25
the individual’s own willful misconduct or abuse of alcohol or drugs. 26

(6) “Public safety officer” means a correctional officer, a law enforcement 27
officer, or a member of a fire, rescue, or emergency medical service, as those terms are 28
defined, by law, by the county or municipal corporation as required under subsection (c) of 29
this section. 30

(7) (I) “Surviving spouse” means a surviving spouse [, who has not 31
remarried,] of a fallen public safety officer or judicial officer. 32

SENATE BILL 117 3

(II) “SURVIVING SPOUSE” INCLUDES AN INDIVIDUAL WHO HAS 1
REMARRIED. 2

(b) The Mayor and City Council of Baltimore City or the governing body of a 3
county or municipal corporation may grant, by law, a property tax credit under this section 4
against the county or municipal corporation property tax imposed on a dwelling that is 5
owned by a disabled publ ic safety officer or judicial officer, a surviving spouse, or a 6
cohabitant: 7

(1) if the dwelling was owned by the disabled public safety officer or judicial 8
officer at the time the public safety officer or judicial officer was adjudged to be permanently 9
and totally disabled or by the fallen public safety officer or judicial officer at the time of the 10
fallen public safety officer’s or judicial officer’s death; 11

(2) if the disabled public safety officer or judicial officer was domiciled in 12
the State as of, or any time within the 5 years before, the date the disabled public safety 13
officer or judicial officer was adjudged to be permanently and totally disabled or the fa llen 14
public safety officer or judicial officer, the surviving spouse, or the cohabitant was domiciled 15
in the State as of, or any time within the 5 years before, the date of the fallen public safety 16
officer’s or judicial officer’s death and the dwelling was acquired by the disabled public 17
safety officer or judicial officer within 10 years of the date the disabled public safety officer 18
or judicial officer was adjudged to be permanently and totally disabled or by the surviving 19
spouse or cohabitant within 10 years of the fallen public safety officer’s or judicial officer’s 20
death; 21

(3) if the dwelling was owned by the surviving spouse or cohabitant at the 22
time of the fallen public safety officer’s or judicial officer’s death; or 23

(4) if the dwelling was acqui red after the disabled public safety officer or 24
judicial officer, the surviving spouse, or the cohabitant qualified for a credit for a former 25
dwelling under item (1), (2), or (3) of this subsection, to the extent of the previous credit. 26

(c) A county or municipal corporation: 27

(1) shall define, by law, who is a: 28

(i) public safety officer; and 29

(ii) judicial officer; and 30

(2) may provide, by law, for: 31

(i) the amount and duration of a property tax credit allowed under 32
this section; 33

(ii) any additional limitation to the number of years the dwelling was 34
acquired within the date of an adjudication of disability or death; and 35
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(iii) any other provision necessary to carry out the provisions of this 1
section. 2

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 3
1, 2026, and shall be applicable to all taxable years beginning after June 30, 2026. 4