§ 11-2-109. PROPERTY TAX CREDIT FOR SURVIVING SPOUSES OF FALLEN LAW ENFORCEMENT OFFICERS OR RESCUE WORKERS.

(a)

Definitions .

(1)

In this section the following words have the meanings indicated.

(2)

(i)

"Dwelling" means a real property that is:

1.

The legal residence of a surviving spouse; and

2.

Occupied by not more than 2 families.

(ii)

"Dwelling" includes the lot or curtilage and structures necessary to use the real property as a residence.

(3)

(i)

"Fallen law enforcement officer or rescue worker" means an individual who dies as a result of or in the course of employment in the state:

1.

As a law enforcement officer; or

2.

In the active service of a fire, rescue, or emergency medical service.

(ii)

"Fallen law enforcement officer or rescue worker" does not include an individual whose death was the result of the individual's own willful misconduct or abuse of alcohol or drugs.

(4)

"Surviving spouse" means a surviving spouse, who is not remarried, of a fallen law enforcement officer or rescue worker.

(b)

Authority . In accordance with the provisions of § 9-210 of the Tax-Property Article of the Annotated Code of Maryland, the Director shall grant a property tax credit to a surviving spouse who meets the requirements of this section.

(c)

Scope . The tax credit shall be granted under this section against the Baltimore County real property tax imposed on a dwelling that is owned by a surviving spouse of a fallen law enforcement officer or rescue worker:

(1)

If the dwelling was owned by the fallen law enforcement officer or rescue worker at the time of the death of the fallen law enforcement officer or rescue worker;

(2)

If the fallen law enforcement officer or rescue worker or the surviving spouse was domiciled in the state as of the date of the death of the fallen law enforcement officer or rescue worker and the dwelling was acquired by the spouse within 2 years of the death of the fallen law enforcement officer or rescue worker; or

(3)

If the dwelling was acquired after the surviving spouse qualified for a credit for a former dwelling under item (1) or item (2) of this subsection, to the extent of the previous credit.

(d)

Amount . The property tax credit shall equal 100% of the Baltimore County real property tax for the dwelling.

(e)

Duration . The property tax credit continues from year to year without further application by the surviving spouse.

(f)

May not combined.

(1)

The property tax credit granted under this section may not be combined with any other tax credit or payment in lieu of taxes applicable to the dwelling.

(2)

The dwelling is not eligible for any other Baltimore County real property tax credit.

(g)

Application .

(1)

A surviving spouse is eligible for the tax credit in the first taxable year after the date of the death of the fallen law enforcement officer or rescue worker.

(2)

A surviving spouse may apply for the tax credit on or before September 30 in the taxable year for which the credit is requested to begin.

(h)

Administration .

(1)

The Director shall develop an application form and establish procedures to administer the tax credit.

(2)

Notwithstanding subsection (e) of this section, the Director may require an individual who receives a tax credit to provide evidence of continued eligibility.

(3)

The Director may adopt regulations in accordance with Article 3, Title 7 of the Code to carry out the provisions of this section.

(1988 Code, § 33-44) (Bill No. 42-03, § 1, 7-18-2003; Bill No. 73-04, § 13, 9-25-2004; Bill No. 86-05, § 1, 10-23-2005)