(a) Definitions. In this section, the following words have the meanings indicated.
(1) "Dwelling" has the meaning set forth in § 9-105 of the Tax-Property Article of the State Code.
(2) "Public Safety Officer" has the meaning described in § 9-260 of the Tax- Property Article of the State Code.
(b) Creation. There is a tax credit from County real property taxes levied on a dwelling owned by an eligible Public Safety Officer.
(c) Eligibility. A Public Safety Officer is eligible for a County property tax credit under this section if:
(1) the Public Safety Officer has completed at least one year of full time employment with Anne Arundel County as a Public Safety Officer and is employed full time by Anne Arundel County as a Public Safety Officer; or the Public Safety Officer is an Anne Arundel County volunteer member who earned at least 50 service points under § 12-1-305 of this Code for the preceding calendar year;
(2) the Public Safety Officer is eligible for the credit authorized by § 9-105 of the Tax-Property Article of the State Code for the dwelling for which the credit is sought; and
(3) the credit is not combined with other optional property tax credits as permitted under Title 9 of the Tax-Property Article of the State Code or this title.
(d) Calculation. The tax credit provided in this section shall be calculated and credited based on the total County tax due on a dwelling based on the real property assessment made by the County Supervisor of Assessments, not to exceed the lesser of $2,500 or the total County tax due on the dwelling.
(e) Duration. The tax credit shall be available to a Public Safety Officer eligible under subsection (c) for a period of one taxable year and may be renewed upon application of the Public Safety Officer for nine additional taxable years, for a maximum total of ten taxable years.
(f) Time for filing of application. An application for, or for a renewal of, the tax credit created by this section shall be filed on or before April 1 immediately before the taxable year for which the tax credit is sought. If the application or renewal is filed after April 1, the credit shall be disallowed that year but shall be treated as an application or renewal for a tax credit for the following taxable year.
(g) Form of application. An application for, or for the renewal of, the Public Safety Officer tax credit shall be made on a form provided by the Controller’s office and shall include verification that the applicant is a retired Public Safety Officer or employed as a Public Safety Officer.
(h) Termination of credit.
(1) The tax credit created by this section shall terminate on the sooner of the Public Safety Officer:
(i) receiving the tax credit for ten taxable years;
(ii) no longer being employed as a Public Safety Officer with the County for a reason other than retirement, a service related disability, or no longer meeting the eligibility requirement in subsection (c)(1) for volunteer members; or
(iii) no longer residing in or owning the dwelling for which the tax credit was granted.
(2) Upon termination of the tax credit as a result of a Public Safety Officer being terminated for a cause listed in § 808(b) through (e) of the Charter, the homeowner shall be liable for:
(i) all property taxes that the homeowner would have been liable for the taxable year of the termination as if the tax credit had not been granted under this section; and
(ii) all interest and penalties on those taxes computed in the manner provided under § 4-1-103.
(3) Upon termination of the tax credit for any reason other than the Public Safety Officer being terminated from employment for a cause listed in § 808(b) through (e) of the Charter, the tax credit will be applied only to the portion of the taxable year for which the Public Safety Officer was eligible for the tax credit, and the homeowner shall be liable for all remaining property taxes.
(Bill No. 81-17; Bill No. 17-20; Bill No. 18-20; Bill No. 51-20; Bill No. 86-21; Bill No. 91-23)