(a) Definitions. In this Section:
Active volunteer means a local fire and rescue department volunteer who was eligible for a nominal fee for active service for the preceding tax year.
Correctional officer means a Correctional Officer I, Correctional Officer II, Correctional Officer III, Correctional Dietary Officer I, Correctional Dietary Officer II, Resident Supervisor I, Resident Supervisor II, Resident Supervisor III, Correctional Supervisor-Sergeant, Correctional Dietary Supervisor, Correctional Shift Commander-Lieutenant, Correctional Unit Commander- Captain, Deputy Warden, or Warden employed by the County.
Deputy sheriff means a deputy sheriff of the Office of the Sheriff for Montgomery County.
Director means the Director of the Department of Finance or the Director’s designee.
Dwelling means as defined in Md. Tax-Property Code Ann. § 9-105.
Public safety emergency communication specialist means a full-time County employee responsible for providing mission critical services between the general public in crisis and law enforcement, fire, emergency medical, and animal control providers in the 9-1-1 emergency communications center.
Public safety officer means a full-time sworn police officer, firefighter, emergency medical technician or correctional officer employed by the County.
(b) Credit required. The Director must allow each eligible taxpayer a credit against County real property taxes due in each tax year in which the taxpayer is eligible for the credit.
(c) Eligibility. A taxpayer is eligible for the tax credit each year for residential property located in the County if the taxpayer:
(1) is a public safety officer, a public safety emergency communication specialist, a deputy sheriff, or an active volunteer;
(2) is using the property as the employee’s principal residence;
(3) occupies or is expected to occupy the property for more than 6 months of a 12-month period beginning with the date of finality for the taxable year for which the property tax credit under this section is sought; and
(4) is a legal owner of the property.
(d) Amount of credit. The credit must equal the lessor of $2,500 or the amount of the County property tax otherwise due on the property.
(e) Application. In order to receive the credit, a public safety officer or a public safety emergency communications specialist must apply for the credit with the Director on or before April 1 of the tax year before the first tax year the tax credit is sought on a form containing the information required by the Director. An employee must apply to continue the credit on or before April 1 of the tax year before each subsequent tax year. The Director must determine taxpayer eligibility for the credit.
(f) Continuous eligibility required. If, at any time during the term of the credit or the renewal of the credit, the property is no longer eligible for the credit:
(1) the credit granted to the property must be terminated; and
(2) the owner of the property is liable for all property taxes that would have been due if the credit had not been granted for any year that the property was not eligible for the credit.
(h) Appeal. The Director must take all actions necessary to apply the credit to each eligible taxpayer who applies for the credit and is certified as eligible by the Director. A taxpayer may appeal a final decision by the Director denying or terminating the credit to the Maryland Tax Court within 30 days after receiving a notice of denial or termination from the Director. (2022 L.M.C., ch. 37, § 1.)
Editor’s note—2022 L.M.C., ch. 37, § 2, states: Sec. 2. Evaluation. The Director must submit a report to the Executive and the Council on or before January 1, 2024 evaluating the effectiveness of the tax credit in increasing the number of public safety officers and public safety emergency communications specialists living in the County.