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§ 9-260. Dwellings owned by a public safety officer

West's Annotated Code of MarylandTax-PropertyEffective: June 1, 2023

West's Annotated Code of Maryland
Tax-Property
Title 9. Property Tax Credits and Property Tax Relief
Subtitle 2. Statewide Optional
Effective: June 1, 2023
MD Code, Tax - Property, § 9-260
§ 9-260. Dwellings owned by a public safety officer
Currentness
Dwelling defined
(a) In this section, “dwelling” has the meaning stated in § 9-105 of this title.
In general
(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.
Amount, duration, eligibility, procedures for tax credit
(c) The governing body of a county or a municipal corporation:
(1) shall define, by law, “public safety officer” for purposes of eligibility for the credit under this section; and
(2) may establish, by law:
(i) the amount of the credit under this section;
(ii) the duration of the credit;
(iii) additional eligibility requirements for public safety officers to qualify for the credit;
(iv) procedures for the application and uniform processing of requests for the credit; and
(v) any other provisions necessary to carry out this section.

Credits

Added by Acts 2017, c. 686, § 1, eff. June 1, 2017. Amended by Acts 2018, c. 654, § 1, eff. June 1, 2018; Acts 2019, c. 164, § 1, eff. June 1, 2019; Acts 2019, c. 239, § 1, eff. June 1, 2019; Acts 2019, c. 240, § 1, eff. June 1, 2019; Acts 2023, c. 559, § 1, eff. June 1, 2023.
MD Code, Tax - Property, § 9-260, MD TAX PROPERTY § 9-260
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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