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*sb0328*
SENATE BILL 328
Q1 6lr1820
SB 330/25 – B&T
By: Senator Folden Senators Folden, Augustine, Bailey, Corderman, Guzzone,
Hester, Hettleman, Lewis Young, McCray, Salling, and Zucker
Introduced and read first time: January 23, 2026
Assigned to: Budget and Taxation
Committee Report: Favorable with amendments
Senate action: Adopted
Read second time: February 23, 2026
CHAPTER ______
AN ACT concerning 1
Property Tax Credit – Disabled or Fallen Public Safety Officer or Judicial 2
Officer – Alterations 3
FOR the purpose of altering, for purposes of a certain property tax credit for a certain 4
dwelling, the definition of “fallen public safety officer or judicial officer” to include 5
disabled public safety officers or judicial officers who have died regardless of the 6
cause of death; repealing a certain requirement that, for purposes of eligibility for 7
the credit, the dwelling must have been acquired by the disabled or fallen public 8
safety officer or judicial officer, the surviving spouse, or cohabitant within a certain 9
number of years after a certain finding; requiring authorizing the amount of the 10
credit for a newly acquired dwelling owned by a disabled or fallen public safety officer 11
or judicial officer, the surviving spouse, or cohabitant to be in the same proportion 12
as the property tax credit for a certain former dwelling; authorizing, under certain 13
circumstances, the amount of the credit for a dwelling owned by a disabled or fallen 14
public safety officer or judicial officer, the surviving spouse, or cohabitant to be in 15
the same proportion as the property tax credit initially granted for the dwelling; 16
authorizing a county or municipal corporation, notwithstanding certain provisions 17
of this Act, to enact a law limiting eligibility for the tax credit to certain individuals 18
or to limit the number of years a dwelling must be acquired after certain events in 19
order to qualify for the tax credit; and generally relating to a property tax credit for 20
a dwelling owned by a disabled or fallen public safety officer or judicial officer, the 21
surviving spouse, or cohabitant. 22
BY repealing and reenacting, with amendments, 23
2 SENATE BILL 328
Article – Tax – Property 1
Section 9–210 2
Annotated Code of Maryland 3
(2019 Replacement Volume and 2025 Supplement) 4
BY adding to 5
Article – Tax – Property 6
Section 9–210.1 7
Annotated Code of Maryland 8
(2019 Replacement Volume and 2025 Supplement) 9
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 10
That the Laws of Maryland read as follows: 11
Article – Tax – Property 12
9–210. 13
(a) (1) In this section the following words have the meanings indicated. 14
(2) “Cohabitant” means an individual who for a period of at least 180 days 15
in the year before the death of a fallen public safety officer [or judicial officer]: 16
(i) had a rela tionship of mutual interdependence with the fallen 17
public safety officer [or judicial officer]; and 18
(ii) resided with the fallen public safety officer [or judicial officer] in 19
the dwelling. 20
(3) “Disabled public safety officer [or judicial officer”]” means an individual 21
who: 22
(i) has been found to be permanently and totally disabled by an 23
administrative body or court of competent jurisdiction authorized to make such a 24
determination; and 25
(ii) became disabled: 26
1. as a result of or in the cou rse of employment as a law 27
enforcement officer[,] OR a correctional officer[, or a judicial officer]; or 28
2. [while in active service as a judicial officer or] while in the 29
active service of a fire, rescue, or emergency medical service, unless the disa bility was the 30
result of the individual’s own willful misconduct or abuse of alcohol or drugs. 31
(4) (i) “Dwelling” means real property that: 32
SENATE BILL 328 3
1. is the legal residence of a disabled public safety officer [or 1
judicial officer], a surviving spouse, or a cohabitant; and 2
2. is occupied by not more than two families. 3
(ii) “Dwelling” includes the lot or curtilage and structures necessary 4
to use the real property as a residence. 5
(5) “Fallen public safety officer [or judicial officer”]” means [an individual 6
who dies]: 7
(i) AN INDIVIDUAL WHO DI ES as a result of or in the course of 8
employment as a law enforcement officer[,] OR a correctional officer[, or a judicial officer]; 9
[or] 10
(ii) [while in active service as a judicial officer or ] AN INDIVIDUAL 11
WHO DIES WHILE IN SERVICE AS A JUDICIAL OFFICER OR while in the active service of 12
a fire, rescue, or emergency medical service, unless the death was the result of the 13
individual’s own willful misconduct or abuse of alcohol or drugs; OR 14
(III) A DISABLED PUBLIC SA FETY OFFICER WHO DIE S 15
REGARDLESS OF THE CAUSE OF DEATH. 16
(6) “Public safety officer” means a correctional officer, a law enforcement 17
officer, or a member of a fire, rescue, or emergency medical service, as those terms are 18
defined, by law, by the county or municipal corporation as required under subsection (c) of 19
this section. 20
(7) “Surviving spouse” means a surviving spouse, who has not remarried, 21
of a fallen public safety officer [or judicial officer]. 22
(b) (1) The Mayor and City Council of Baltimore City or the governing body of 23
a county or municipal corporation may grant, by law, a property tax credit under this 24
section against the county or municipal corporation property tax imposed on a dwelling 25
that is owned by a disabled public safety officer [or judicial officer], a surviving spouse, or 26
a cohabitant: 27
[(1)] (I) if the dwelling was owned by the disabled public safety officer [or 28
judicial officer] at the time the public safety officer [or judicial officer] was adjudged to be 29
permanently and totally disabled or by the fallen public safety officer [or judicial officer] at 30
the time of the fallen public safety officer’s [or judicial officer’s] death; 31
[(2)] (II) if the disabled public safety officer [or judic ial officer ] was 32
domiciled in the State as of, or any time within the 5 years before, the date the disabled 33
4 SENATE BILL 328
public safety officer [or judicial officer ] was adjudged to be permanently and totally 1
disabled or the fallen public safety officer [or judicial officer], the surviving spouse, or the 2
cohabitant was domiciled in the State as of, or any time within the 5 years before, the date 3
of the fallen public safety officer’s [or judicial officer’s] death and the dwelling was acquired 4
by the disabled public safety officer [or judicial officer within 10 years of the date] AFTER 5
the disabled public safety officer [or judicial officer] was adjudged to be permanently and 6
totally disabled or by the surviving spouse or cohabitant [within 10 years of ] AFTER the 7
fallen public safety officer’s [or judicial officer’s] death; OR 8
[(3)] (III) if the dwelling was owned by the surviving spouse or cohabitant 9
at the time of the fallen public safety officer’s [or judicial officer’s] death[; or]. 10
[(4)] (2) [if the] FOR A dwelling THAT was acquired after [the] A disabled 11
public safety officer [or judicial officer ], [the] A surviving spouse, or [the] A cohabitant 12
qualified for a credit for a former dwelling under [item (1), (2), or (3)] PARAGRAPH (1) of 13
this subsecti on, [to the extent of the previous credit ] THE CREDIT SHALL MAY BE 14
GRANTED FOR THE NEWLY ACQUIRED DWELLING IN AN AMOUNT THAT REDUCES THE 15
PROPERTY TAXES OWED ON THE NEWLY ACQUIRED DWELL ING BY THE SAME 16
PROPORTION AS THE CR EDIT REDUCED THE PRO PERTY TAXES ON T HE FORMER 17
DWELLING. 18
(3) FOR A CREDIT GRANTED IN ACCORDANCE WITH P ARAGRAPH (1) 19
OR (2) OF THIS SUBSECTION, IF THE AMOUNT OF PRO PERTY TAX IMPOSED ON THE 20
DWELLING INCREASES DURING A TAXABLE YEAR OCCURRING AFTER THE CREDIT IS 21
INITIALLY GRANTED, THE CREDIT FOR THAT TAXABLE YEAR MAY BE GRANTED IN AN 22
AMOUNT THAT REDUCES THE PROPERTY TAXES O WED ON THE DWELLING BY THE 23
SAME PROPORTION AS THE INITIAL CREDIT REDUCED THE PROPERTY TAXES ON THE 24
DWELLING. 25
(c) A county or municipal corporation: 26
(1) shall define, by law, who is a[: 27
(i)] public safety officer; and 28
[(ii) judicial officer; and] 29
(2) may [provide], by law[, for]: 30
(i) NOTWITHSTANDING SUBS ECTION (A)(5)(III) OF THIS 31
SECTION, LIMIT ELIGIBILITY FOR THE CREDIT ALLOWED UNDER THIS SECTION T O 32
INDIVIDUALS DESCRIBED UNDER SUBSECTION (A)(5)(I) AND (II) OF THIS SECTION; 33
SENATE BILL 328 5
(II) ESTABLISH the amount and duration of a property tax credit 1
allowed under this section; 2
[(ii)] (III) NOTWITHSTANDING SUBS ECTION (B)(1)(II) OF THIS 3
SECTION, PROVIDE FOR any [additional] limitation to the number of years the dwelling 4
was acquired within the date of an adjudication of disability or death; and 5
[(iii)] (IV) PROVIDE FOR any other provision necessary to carry out 6
the provisions of this section. 7
9–210.1. 8
(A) (1) IN THIS SECTION THE F OLLOWING WORDS HAVE THE MEANINGS 9
INDICATED. 10
(2) “COHABITANT” MEANS AN INDIVIDUAL WHO FOR A PERIOD OF AT 11
LEAST 180 DAYS IN THE YEAR BEFORE THE DEATH OF A FALLEN JUDICIAL OFFICER: 12
(I) HAD A RELATIONSHIP O F MUTUAL INTERDEPENDENCE 13
WITH THE FALLEN JUDICIAL OFFICER; AND 14
(II) RESIDED WITH THE FAL LEN JUDICIAL OFFICER IN THE 15
DWELLING. 16
(3) “DISABLED JUDICIAL OFFICER” MEANS AN INDIVIDUAL WHO: 17
(I) HAS BEEN FOUND TO BE PERMANENTLY AND TOTA LLY 18
DISABLED BY AN ADMINISTRATIVE BODY OR COURT OF COMPETENT JURISDICTION 19
AUTHORIZED TO MAKE SUCH A DETERMINATION; AND 20
(II) BECAME DISABLED: 21
1. AS A RESULT OF OR IN THE COURSE OF EMPLOYMENT 22
AS A JUDICIAL OFFICER; OR 23
2. WHILE IN ACTIVE SERV ICE AS A JUDICIAL OF FICER, 24
UNLESS THE DISABILITY WAS THE RESULT OF TH E INDIVIDUAL ’S OWN WILLFUL 25
MISCONDUCT OR ABUSE OF ALCOHOL OR DRUGS. 26
(4) (I) “DWELLING” MEANS REAL PROPERTY THAT: 27
1. IS THE LEGAL RESIDEN CE OF A DISABLED JUD ICIAL 28
OFFICER, A SURVIVING SPOUSE, OR A COHABITANT; AND 29
6 SENATE BILL 328
2. IS OCCUPIED BY NOT MORE THAN TWO FAMILIES. 1
(II) “DWELLING” INCLUDES THE LOT OR CURTILAGE AND 2
STRUCTURES NECESSARY TO USE THE REAL PROPERTY AS A RESIDENCE. 3
(5) “FALLEN JUDICIAL OFFICER” MEANS AN INDIVIDUAL WHO DIES: 4
(I) AS A RESULT OF OR IN THE COURSE OF EMPLOYMENT AS A 5
JUDICIAL OFFICER; OR 6
(II) WHILE IN ACTIVE SERVICE AS A JUDICIAL OFFICER, UNLESS 7
THE DEATH WAS THE RESULT OF THE INDIVIDUAL’S OWN WILLFUL MISCONDUCT OR 8
ABUSE OF ALCOHOL OR DRUGS. 9
(6) “SURVIVING SPOUSE” MEANS A SURVIVING SPOUSE, WHO HAS NOT 10
REMARRIED, OF A FALLEN JUDICIAL OFFICER. 11
(B) THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE 12
GOVERNING BODY OF A COUNTY OR MUNICIPAL CORPORATION MAY GRANT, BY LAW, 13
A PROPERTY TAX CREDI T UNDER THIS SECTION AGAINST THE COU NTY OR 14
MUNICIPAL CORPORATIO N PROPERTY TAX IMPOS ED ON A DWELLING THA T IS 15
OWNED BY A DISABLED JUDICIAL OFFICER , A SURVIVING SPOUSE , OR A 16
COHABITANT: 17
(1) IF THE DWELLING WAS OWNED BY THE DISABLE D JUDICIAL 18
OFFICER AT THE TIME THE JUDICIAL OFFICER WAS ADJUDGED TO BE PERMANENTLY 19
AND TOTALLY DISABLED OR BY THE FALLEN JUDICIAL OFFICER AT THE TIME OF THE 20
FALLEN JUDICIAL OFFICER’S DEATH; 21
(2) IF THE DISABLED JUDI CIAL OFFICER WAS DOM ICILED IN THE 22
STATE AS OF, OR ANY TIME WITHIN THE 5 YEARS BEFORE, THE DATE THE DISABLED 23
JUDICIAL OFFICER WAS ADJUDGED TO BE PERMANENTLY AND TOTALLY DISABLED 24
OR THE FALLEN JUDICIAL OFFICER, THE SURVIVING SPOUSE, OR THE COHABITANT 25
WAS DOMICILED IN THE STATE AS OF, OR ANY TIME WITHIN T HE 5 YEARS BEFORE, 26
THE DATE OF THE FALL EN JUDICIAL OFF ICER’S DEATH AND THE DWEL LING WAS 27
ACQUIRED BY THE DISABLED JUDICIAL OFFICER WITHIN 10 YEARS AFTER THE DATE 28
THE DISABLED JUDICIA L OFFICER WAS ADJUDG ED TO BE PERMANENTLY AND 29
TOTALLY DISABLED OR BY THE SURVIVING SPO USE OR COHABITANT WI THIN 10 30
YEARS AFTER THE FALLEN JUDICIAL OFFICER’S DEATH; 31
(3) IF THE DWELLING WAS OWNED BY THE SURVIVI NG SPOUSE OR 32
COHABITANT AT THE TIME OF THE FALLEN JUDICIAL OFFICER’S DEATH; OR 33
SENATE BILL 328 7
(4) IF THE DWELLING WAS ACQUIRED AFTER THE DISABLED JUDICIAL 1
OFFICER, THE SURVIVING SPOUSE, OR THE COHABITANT QUALIFIED FOR A CREDIT 2
FOR A FORMER DWELLING UNDER ITEM (1), (2), OR (3) OF THIS SUBSECTION, TO THE 3
EXTENT OF THE PREVIOUS CREDIT. 4
(C) A COUNTY OR MUNICIPAL CORPORATION: 5
(1) SHALL DEFINE, BY LAW, WHO IS A JUDICIAL OFFICER; AND 6
(2) MAY PROVIDE, BY LAW, FOR: 7
(I) THE AMOUNT AND DURAT ION OF A PROPERTY TA X CREDIT 8
ALLOWED UNDER THIS SECTION; 9
(II) ANY ADDITIONAL LIMIT ATION TO THE NUMBER OF YEARS 10
THE DWELLING WAS ACQ UIRED WITHIN THE DAT E OF AN ADJUDICATION OF 11
DISABILITY OR DEATH; AND 12
(III) ANY OTHER PROVISION NECESSARY TO CARRY O UT THE 13
PROVISIONS OF THIS SECTION. 14
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 15
1, 2026, and shall be applicable to all taxable years beginning after June 30, 2026. 16
Approved:
________________________________________________________________________________
Governor.
________________________________________________________________________________
President of the Senate.
________________________________________________________________________________
Speaker of the House of Delegates.