Legislation - SB0502

Title: Property Tax - Credit for Law Enforcement Officer or Rescue Worker - Expansion to Judicial Officer
Sponsored by: Senators Corderman, Jennings, Ready, Bailey, Benson, Guzzone, Hettleman, M. Jackson, King, Lewis Young, McCray, Rosapepe, Salling, and Zucker
Status: Approved by the Governor - Chapter 130
Analysis: Fiscal and Policy Note

Synopsis

Authorizing the governing body of a county or municipal corporation or the Mayor and City Council of Baltimore City to provide a certain property tax credit to certain judicial officers, surviving spouses, or cohabitants; requiring the county or municipal corporation to define, by law, who is a correctional officer and judicial officer; and applying the Act retroactively to all taxable years beginning after June 30, 2022.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means Click to view Recorded Media

Committee Testimony

Witness List

Details

Cross-filed with: HB1200

Bill File Type: Regular

Effective Date(s): June 1, 2025

History

Legislation History
Chamber Senate Calendar Date 1/24/2025 Legislative Date 1/23/2025 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Property Tax - Credit for Law Enforcement Officer or Rescue Worker - Expansion to Judicial Officer Proceedings
Chamber Senate Calendar Date 1/27/2025 Legislative Date 1/27/2025 Action Hearing 2/05 at 1:00 p.m. Proceedings
Chamber Senate Calendar Date 1/30/2025 Legislative Date 1/30/2025 Action Hearing canceled Proceedings
Chamber Senate Calendar Date 1/30/2025 Legislative Date 1/30/2025 Action Hearing 2/05 at 2:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 2/17/2025 Legislative Date 2/17/2025 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 2/18/2025 Legislative Date 2/07/2025 Action Favorable with Amendments {613421/1 Adopted Proceedings 27 Click to view Recorded Media
Chamber Senate Calendar Date 2/18/2025 Legislative Date 2/07/2025 Action Second Reading Passed with Amendments Proceedings 27 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Property Tax - Credit for Law Enforcement Officer or Rescue Worker - Expansion to Judicial Officer Proceedings
Chamber Senate Calendar Date 2/20/2025 Legislative Date 2/09/2025 Action Third Reading Passed (45-0) Proceedings 29 Click to view Recorded Media
Chamber House Calendar Date 2/21/2025 Legislative Date 2/21/2025 Action Referred Ways and Means Proceedings 33 Click to view Recorded Media
Chamber House Calendar Date 3/03/2025 Legislative Date 3/03/2025 Action Hearing 3/18 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 4/02/2025 Legislative Date 4/02/2025 Action Favorable Report by Ways and Means Proceedings
Chamber House Calendar Date 4/02/2025 Legislative Date 3/17/2025 Action Favorable Adopted Second Reading Passed Proceedings 57 Click to view Recorded Media
Chamber House Calendar Date 4/02/2025 Legislative Date 3/18/2025 Action Third Reading Passed (138-1) Proceedings 58 Click to view Recorded Media
Chamber Senate Calendar Date 4/03/2025 Legislative Date 3/16/2025 Action Returned Passed Proceedings 64 Click to view Recorded Media
Chamber Post Passage Calendar Date 4/22/2025 Legislative Date 4/22/2025 Action Approved by the Governor - Chapter 130 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Property Tax - Credit for Law Enforcement Officer or Rescue Worker - Expansion to Judicial Officer Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	1/24/2025	1/23/2025	First Reading Budget and Taxation
			Text - First - Property Tax - Credit for Law Enforcement Officer or Rescue Worker - Expansion to Judicial Officer
Senate	1/27/2025	1/27/2025	Hearing 2/05 at 1:00 p.m.
Senate	1/30/2025	1/30/2025	Hearing canceled
Senate	1/30/2025	1/30/2025	Hearing 2/05 at 2:00 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	2/17/2025	2/17/2025	Favorable with Amendments Report by Budget and Taxation
Senate	2/18/2025	2/07/2025	Favorable with Amendments {613421/1 Adopted	27 Click to view Recorded Media
Senate	2/18/2025	2/07/2025	Second Reading Passed with Amendments	27 Click to view Recorded Media
			Text - Third - Property Tax - Credit for Law Enforcement Officer or Rescue Worker - Expansion to Judicial Officer
Senate	2/20/2025	2/09/2025	Third Reading Passed (45-0)	29 Click to view Recorded Media
House	2/21/2025	2/21/2025	Referred Ways and Means	33 Click to view Recorded Media
House	3/03/2025	3/03/2025	Hearing 3/18 at 1:00 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	4/02/2025	4/02/2025	Favorable Report by Ways and Means
House	4/02/2025	3/17/2025	Favorable Adopted Second Reading Passed	57 Click to view Recorded Media
House	4/02/2025	3/18/2025	Third Reading Passed (138-1)	58 Click to view Recorded Media
Senate	4/03/2025	3/16/2025	Returned Passed	64 Click to view Recorded Media
Post Passage	4/22/2025	4/22/2025	Approved by the Governor - Chapter 130
			Text - Chapter - Property Tax - Credit for Law Enforcement Officer or Rescue Worker - Expansion to Judicial Officer

File Code

Subjects

Statutes