Maryland SB117 alters property tax credit rules for surviving spouses of fallen public safety or judicial officers.

Maryland SB117 amends the property tax credit provisions to allow the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation to provide a property tax credit to surviving spouses of fallen public safety officers or judicial officers, including those who have remarried. The credit applies to a dwelling owned by the surviving spouse or cohabitant if certain conditions are met, such as the dwelling being the legal residence of the disabled public safety officer, judicial officer, surviving spouse, or cohabitant.

Maryland SB117 alters property tax credit rules for surviving spouses of fallen public safety or judicial officers.

Maryland SB117 amends the property tax credit provisions to allow the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation to provide a property tax credit to surviving spouses of fallen public safety officers or judicial officers, including those who have remarried. The credit applies to a dwelling owned by the surviving spouse or cohabitant if certain conditions are met, such as the dwelling being the legal residence of the disabled public safety officer, judicial officer, surviving spouse, or cohabitant.