Search
Bill number does not exist. Enter a vaild keyword.

Statutes Text

Article - Tax - Property




§9–260.

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

        (2)    “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;

            (ii)    a volunteer firefighter or a volunteer emergency medical technician for a public safety agency in the county or municipal corporation where the individual resides;

            (iii)    a park police officer employed full time by the Maryland–National Capital Park and Planning Commission who resides in Montgomery County or Prince George’s County; or

            (iv)    a police officer employed full time by the Washington Suburban Sanitary Commission who resides in Montgomery County or Prince George’s County.

    (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.

    (d)    The governing body of a county or a municipal corporation may establish, by law:

        (1)    subject to subsection (c) of this section, the amount of the credit under this section;

        (2)    the duration of the credit;

        (3)    additional eligibility requirements for public safety officers to qualify for the credit;

        (4)    procedures for the application and uniform processing of requests for the credit; and

        (5)    any other provisions necessary to carry out this section.