Current with changes from the 2024 Legislative Session
Section 9-262 - Dwelling owned by a 9-1-1 specialist(a)(1) In this section the following words have the meanings indicated.(2) "Dwelling" has the meaning stated in § 9-105 of this title.(3) "9-1-1 specialist" means an employee of a county public safety answering point, or an employee working in a county safety answering point, whose duties and responsibilities include: (i) receiving and processing 9-1-1 requests for emergency assistance;(ii) other support functions directly related to 9-1-1 requests for emergency assistance; or(iii) dispatching law enforcement officers, fire rescue services, emergency medical services, and other public safety services to the scene of an emergency.(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 9-1-1 specialist if the 9-1-1 specialist is otherwise eligible for the credit authorized under § 9-105 of this title.(c) For any taxable year, the credit under this section may not exceed the lesser of: (1) $2,500 per dwelling; or(2) the amount of property tax imposed on the dwelling.(d) The governing body of a county or a municipal corporation may establish, by law: (1) subject to subsection (c) of this section, the amount of the credit under this section;(2) the duration of the credit;(3) additional eligibility requirements for 9-1-1 specialists to qualify for the credit;(4) procedures for the application and uniform processing of requests for the credit; and(5) any other provisions necessary to carry out this section.Amended by 2019 Md. Laws, Ch. 300,Sec. 2, eff. 6/1/2019.Amended by 2019 Md. Laws, Ch. 299,Sec. 2, eff. 6/1/2019.Added by 2018 Md. Laws, Ch. 735,Sec. 1, eff. 6/1/2018.