Md. Code, Tax-Prop. § 9-260

Current with changes from the 2024 Legislative Session
Section 9-260 - Public safety officers
(a) In this section, "dwelling" has the meaning stated in § 9-105 of this title.
(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.
(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.

Md. Code, TP § 9-260

Amended by 2023 Md. Laws, Ch. 559, Sec. 1, eff. 6/1/2023.
Amended by 2019 Md. Laws, Ch. 240, Sec. 1, eff. 6/1/2019.
Amended by 2019 Md. Laws, Ch. 239, Sec. 1, eff. 6/1/2019.
Amended by 2019 Md. Laws, Ch. 164, Sec. 1, eff. 6/1/2019.
Amended by 2018 Md. Laws, Ch. 654, Sec. 1, eff. 6/1/2018.
Added by 2017 Md. Laws, Ch. 686, Sec. 1, eff. 6/1/2017.