(A) Authorization. The County Commissioners hereby amend and adopt a tax credit for the surviving spouses of fallen law enforcement officers, correctional officers, and rescue workers and for disabled law enforcement officers, correctional officers, or rescue workers under the authority granted under Md. Code, Tax-Property Article, § 9-210.
(2004 Code, § 209-31)
(B) Amount and term of credit.
(1) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning:
COHABITATE. Maintaining a relationship of living together as if married, including the mutual assumption of the duties and obligations associated with marriage.
DISABLED LAW ENFORCEMENT OFFICER, CORRECTIONAL OFFICER, OR RESCUE WORKER (“DISABLED HERO”).
1. A law enforcement officer, correctional officer, or rescue worker who:
a. Has been found to be permanently and totally disabled by an administrative body or court of competent jurisdiction authorized to make such a determination; and
b. Became disabled:
(i) As a result of or in the course of employment as a law enforcement or correctional officer, while a resident of the county or in the service of a jurisdiction with reciprocity; or
(ii) While in active service of a career or volunteer fire, rescue, or emergency medical service of the county or a jurisdiction with reciprocity.
2. A
DISABLED LAW ENFORCEMENT OFFICER, CORRECTIONAL OFFICER, OR RESCUE WORKER does not include an individual whose disability is the result of:
a. The individual’s own willful misconduct or abuse of alcohol or drugs; or
b. An occupational disease that did not result from accidental injury within the meaning of those terms under the Maryland Workers’ Compensation Act.
DWELLING.
1. Real property that meets both divisions 1.a. and 1.b. below:
a. (i) Is the legal residence of a surviving spouse of a Fallen Hero; or
(ii) Is the legal residence of a Disabled Hero.
b. Is occupied by not more than two families.
2. The term
DWELLING includes the lot or curtilage and structures necessary to use the real property as a residence.
FALLEN LAW ENFORCEMENT OFFICER, CORRECTIONAL OFFICER, OR RESCUE WORKER (“FALLEN HERO”). A law enforcement officer, correctional officer, or rescue worker who dies:
1. As a result of or in the course of employment as a law enforcement officer or correctional officer while a resident of the county and in the active service of the county or a jurisdiction with reciprocity; or
2. While in the active service of a fire, rescue, or emergency medical service of the county or a jurisdiction with reciprocity, unless the death was a result of the individual’s own willful misconduct or abuse of alcohol or drugs.
JURISDICTION WITH RECIPROCITY. A jurisdiction in this state that offers a similar credit to a Carroll County Disabled Hero, or to the surviving spouse of a county Fallen Hero.
SURVIVING SPOUSE. A surviving spouse of a Fallen Hero who has not remarried or cohabitated.
(2) Dwelling credit. A credit for county real property taxes in the amount of 100% shall be granted for a dwelling owned by a surviving spouse of a fallen law enforcement officer, correctional officer, or rescue worker; or owned by a disabled law enforcement officer, correctional officer, or rescue worker as defined in this section.
(3) Property tax credit. In accordance with Md. Code, Tax-Property Article, § 9-210, an owner of real property may receive a property tax credit under this section against the county property tax imposed on a dwelling if the owner is a surviving spouse of a Fallen Hero; or a Disabled Hero; and both division (B)(3)(a) and (B)(3)(b) below:
(a) 1. The dwelling was owned by the Fallen Hero at the time of the Fallen Hero’s death; or
2. The dwelling was owned by the Disabled Hero at the time the Disabled Hero was adjudged to be permanently and totally disabled.
(b) 1. The Fallen Hero or the surviving spouse was domiciled in the state as of the date of the Fallen Hero’s death and the dwelling was acquired by the surviving spouse within ten years of the Fallen Hero’s death;
2. The Disabled Hero was domiciled in the state as of the date the Disabled Hero was adjudged to be permanently and totally disabled, and the dwelling was acquired within ten years of the date the Disabled Hero was adjudged to be permanently and totally disabled; or
3. The dwelling was acquired after the surviving spouse of a Fallen Hero qualified for a credit for a former dwelling under divisions (B)(3)(a)1. or (B)(3)(a)2. of this section, to the extent of the previous credit.
(4) Amount of credit. The amount of the tax credit is equal to 100% of the county property tax imposed on the dwelling.
(5) Term of credit. The tax credit continues as follows:
(a) For surviving spouses of Fallen Heroes who had no children with the Fallen Hero, the tax credit shall continue until the surviving spouse remarries or cohabitates, or for a term of five years, whichever occurs first. This term may be extended for one additional term of five years so long as the surviving spouse meets all eligibility requirements;
(b) For surviving spouses with children of a Fallen Hero, the tax credit continues for a period of five years or until the surviving spouse remarries, cohabitates, or their last minor child reaches the age of 18, whichever occurs first; or
(c) For Disabled Heroes, until the Disabled Hero is no longer permanently and totally disabled as determined by an administrative body or court authorized to make such determination. An individual who received a credit based on employment or service in a jurisdiction with reciprocity is not disqualified from receiving the credit because the jurisdiction discontinues offering a similar credit to a county Disabled Hero or county Fallen Hero.
(6) Application process for the surviving spouse of a Fallen Hero. A surviving spouse of a Fallen Hero:
(a) Is eligible for the tax credit beginning in the first taxable year after the date of the Fallen Hero’s death; and
(b) Shall apply for the tax credit on or before September 30 in the taxable year for which the credit is requested to begin.
(7) Application process for a Disabled Hero. A Disabled Hero:
(a) Is eligible for the tax credit beginning in the first taxable year after the date the Disabled Hero was adjudged to be permanently and totally disabled; and
(b) Shall apply for the tax credit on or before September 30 in the taxable year for which the credit is requested to begin.
(8) Administration.
(a) The Comptroller shall develop an application form and establish procedures to administer the tax credit established in this section.
(b) The Comptroller may require an individual who receives a tax credit under this section to provide evidence of continued eligibility for the credit.
(2004 Code, § 209-32)
(C) Effective date. This section became effective on May 17, 2012.
(Ord. 2012-04, passed 5-10-2012; Ord. 2017-07, passed 9-14-2017)