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SB0235 • 2026

Baltimore County - Property Tax Credits - Public Safety Officers and Public School System Employees

Baltimore County - Property Tax Credits - Public Safety Officers and Public School System Employees

Education Labor Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Senator Salling
Last action
2026-02-19
Official status
In the Senate - Withdrawn by Sponsor
Effective date
2026-06-01

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Baltimore County - Property Tax Credits - Public Safety Officers and Public School System Employees

Requiring the governing body of Baltimore County to grant, by law, a property tax credit against the county property tax imposed on certain dwellings owned by public safety officers or Baltimore County public school employees under certain circumstances.

What This Bill Does

  • Requiring the governing body of Baltimore County to grant, by law, a property tax credit against the county property tax imposed on certain dwellings owned by public safety officers or Baltimore County public school employees under certain circumstances.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-02-19 Senate

    Withdrawn by Sponsor

  2. 2026-01-19 Senate

    Hearing 1/28 at 1:00 p.m.

  3. 2026-01-15 Senate

    First Reading Budget and Taxation

  4. 2026-01-15 Senate

    Hearing 1/21 at 10:00 a.m.

  5. 2026-01-15 Senate

    Hearing canceled

  6. Maryland General Assembly

    Text - First - Baltimore County - Property Tax Credits - Public Safety Officers and Public School System Employees

Official Summary Text

Requiring the governing body of Baltimore County to grant, by law, a property tax credit against the county property tax imposed on certain dwellings owned by public safety officers or Baltimore County public school employees under certain circumstances.

Current Bill Text

Read the full stored bill text 
EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
*sb0235*

SENATE BILL 235
Q2 6lr1708
CF HB 127
By: Senator Salling
Introduced and read first time: January 15, 2026
Assigned to: Budget and Taxation

A BILL ENTITLED

AN ACT concerning 1

Baltimore County – Property Tax Credits – Public Safety Officers and Public 2
School System Employees 3

FOR the purpose of requiring the governing body of Baltimore County to grant, by law, a 4
property tax credit against the coun ty property tax imposed on certain dwellings 5
owned by public safety officers or Baltimore County public school employees under 6
certain circumstances; and generally relating to property tax credits for public 7
employees in Baltimore County. 8

BY adding to 9
Article – Tax – Property 10
Section 9–305(j) and (k) 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

9–305. 17

(J) (1) IN THIS SUBSECTION, “DWELLING” HAS THE MEANING STATED IN 18
§ 9–105 OF THIS TITLE. 19

(2) THE GOVERNING BODY OF BALTIMORE COUNTY SHALL GRANT, BY 20
LAW, A PROPERTY TAX CREDI T UNDER THIS SUBSECT ION AGAINST THE COUN TY 21
PROPERTY TAX IMPOSED ON A DWELLING LOCATED IN THE COUNTY THAT IS OWNED 22
BY A PUBLIC SAFETY OFFICER. 23

2 SENATE BILL 235

(3) THE GOVERNING BODY OF BALTIMORE COUNTY SHALL PROVIDE, 1
BY LAW, FOR: 2

(I) THE AMOUNT AND DURAT ION OF THE TAX CREDI T UNDER 3
THIS SUBSECTION; 4

(II) ADDITIONAL ELIGIBILITY CRITERIA FOR THE TAX CREDIT 5
UNDER THIS SUBSECTION; 6

(III) PROCEDURES FOR THE A PPLICATION AND UNIFO RM 7
PROCESSING OF REQUESTS FOR THE CREDIT; AND 8

(IV) ANY OTHER PROVISIONS NECESSARY TO CARRY O UT THIS 9
SUBSECTION. 10

(K) (1) IN THIS SUBSECTION, “DWELLING” HAS THE MEANING STATED IN 11
§ 9–105 OF THIS TITLE. 12

(2) THE GOVERNING BODY OF BALTIMORE COUNTY SHALL GRANT, BY 13
LAW, A PROPERTY TAX CREDI T UNDER THIS SUBSECT ION AGAINST THE COUN TY 14
PROPERTY TAX IMPOSED ON A DWELLING LOCATED IN THE COUNTY THAT IS OWNED 15
BY AN EMPLOYEE OF THE PUBLIC SCHOOL SYSTEM OF BALTIMORE COUNTY. 16

(3) THE GOVERNING BODY OF BALTIMORE COUNTY SHALL PROVIDE, 17
BY LAW, FOR: 18

(I) THE AMOUNT AND DURAT ION OF THE TAX CREDI T UNDER 19
THIS SUBSECTION; 20

(II) ADDITIONAL ELIGIBILITY CRITERIA FOR THE TAX CREDIT 21
UNDER THIS SUBSECTION; 22

(III) PROCEDURES FOR THE A PPLICATION AND UNIFO RM 23
PROCESSING OF REQUESTS FOR THE CREDIT; AND 24

(IV) ANY OTHER PROVISION NECESSARY TO CARRY O UT THIS 25
SUBSECTION. 26

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 27
1, 2026, and shall be applicable to all taxable years beginning after June 30, 2026. 28