Maryland 2023 Regular Session

Maryland Senate Bill SB61

Introduced
1/11/23  
Refer
1/11/23  
Report Pass
2/1/23  
Engrossed
2/6/23  
Refer
2/9/23  
Report Pass
4/6/23  
Enrolled
4/7/23  
Chaptered
5/8/23  

Caption

Property Tax Credit - Public Safety Officer

Impact

This legislation is intended to offer financial support to public safety officers, who may face financial pressures due to the nature of their work. The change in how public safety officers are defined opens the door for various localities to tailor the eligibility criteria to suit their communities better, potentially expanding the pool of individuals who benefit from the tax credit. As local governments can determine specific requirements and processing procedures, the bill aims to foster a supportive environment for local public safety personnel, recognizing their service and contributions.

Summary

Senate Bill 61, known as the Property Tax Credit for Public Safety Officers, aims to provide tax relief for eligible public safety officers by allowing a property tax credit on dwellings they own. The bill amends existing provisions to remove previous definitions and limitations regarding who qualifies as a 'public safety officer,' placing the authority for defining eligibility with the local governments. Specifically, counties and municipal corporations are required to legally establish their own definitions for public safety officers which dictate eligibility for the credit. The anticipated credit amount can be up to $2,500 per dwelling or the total amount of property tax imposed, whichever is less.

Sentiment

The general sentiment around SB 61 has been positive, particularly among public safety officers and their advocates. Supporters see it as a necessary recognition of the challenges faced by these individuals, particularly in areas with higher costs of living where a property tax burden could be significant. However, there are discussions surrounding the implications of local authorities having control over eligibility and regulations, with some expressing concerns about inconsistencies across local jurisdictions.

Contention

Notable points of contention include the shift of defining 'public safety officer' from a state-level to a local-level definition, which raises concerns regarding equity among public safety officers in different areas. Critics argue that this could lead to disparities in benefits based on where officers live and serve, potentially creating a patchwork of eligibility criteria across the state. The bill's support and opposition reflect ongoing discussions about the balance between state mandates and local governance, particularly in the formulation of public safety-related support measures.

Companion Bills

MD HB599

Crossfiled Property Tax Credit - Public Safety Officer

MD SB132

Carry Over Property Tax Credit - Public Safety Officer

Previously Filed As

MD SB328

Property Tax Credit - Disabled or Fallen Public Safety Officer or Judicial Officer - Alterations

MD SB117

Property Tax - Credit for Surviving Spouse of Fallen Public Safety Officer or Judicial Officer - Alteration

MD HB127

Baltimore County - Property Tax Credits - Public Safety Officers and Public School System Employees

MD HB0127

Baltimore County - Property Tax Credits - Public Safety Officers and Public School System Employees

MD SB235

Baltimore County - Property Tax Credits - Public Safety Officers and Public School System Employees

MD HB1302

Property Tax Credit - Disabled Public Safety and Judicial Officers, Surviving Spouses, and Cohabitants - Eligibility

MD HB0127

Baltimore County - Property Tax Credits - Public Safety Officers and Public School System Employees

MD SB502

Property Tax - Credit for Law Enforcement Officer or Rescue Worker - Expansion to Judicial Officer

MD SB330

Property Tax Credit - Disabled or Fallen Law Enforcement Officer or Rescue Worker - Alterations

MD HB726

Homestead Property Tax Credit - Eligible Properties - Alteration

Similar Bills

No similar bills found.