Maryland SB328 alters property tax credit rules for disabled or fallen public safety officers and judicial officers.

Maryland SB328 modifies the property tax credit rules for disabled or fallen public safety officers and judicial officers. It allows credits for dwellings owned by these individuals or their surviving spouses or cohabitants. The bill defines terms such as "disabled public safety officer," "fallen public safety officer," and "cohabitant." It also authorizes county or municipal corporations to set eligibility criteria and credit amounts. The changes apply to taxable years beginning after June 30, 2026.

Maryland SB328 alters property tax credit rules for disabled or fallen public safety officers and judicial officers.

Maryland SB328 modifies the property tax credit rules for disabled or fallen public safety officers and judicial officers. It allows credits for dwellings owned by these individuals or their surviving spouses or cohabitants. The bill defines terms such as "disabled public safety officer," "fallen public safety officer," and "cohabitant." It also authorizes county or municipal corporations to set eligibility criteria and credit amounts. The changes apply to taxable years beginning after June 30, 2026.