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SB 502

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

2025 Regular Session Introduced by Jack Bailey and 13 co-sponsors

Expands the local property tax credit to include judicial officers and corrected officers, allowing eligible disabled or fallen public safety/judicial personnel and survivors to qu

Approved by the Governor - Chapter 130
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Bill Summary · SB 502

SB 502 — Property Tax Credit: Expansion to Judicial Officers (Chapter 130)

Status: Enacted (Chapter 130). Sponsor(s): Senators Corderman, Jennings, Ready, et al. Cross-file: HB 1200.

Purpose / Intent

To expand an existing local-option property tax credit that benefits disabled or fallen public safety personnel so that judicial officers (and correctional officers as defined locally) — and their surviving spouses or qualifying cohabitants — may also be eligible. The change aims to extend the local relief already available to law enforcement, rescue, and firefighting personnel to certain judicial personnel injured or killed in the line of duty.

Key provisions

  • Expands the class of persons who may be eligible for the local property tax credit in Tax–Property §9–210 to include:
    • Judicial officers (added explicitly).
    • Correctional officers are included in the definition of “public safety officer.”
  • Reinforces and clarifies statutory definitions:
    • “Public safety officer” now means a correctional officer, a law enforcement officer, or a member of fire/rescue/EMS, as those terms are defined locally.
    • “Disabled” and “fallen” public safety or judicial officers are described consistent with existing rules (permanent and total disability adjudicated by a competent body; death as a result of or in the course of employment or while in active service, excluding willful misconduct or substance abuse).
    • “Cohabitant” is defined (at least 180 days of mutual interdependence and co-residence prior to the death).
  • Eligibility rules carried forward/maintained:
    • The dwelling must be the legal residence and is subject to the same acquisition timelines (generally acquired within 10 years of disability or death) and domicile requirements (domiciled in the State at the time of, or within five years prior to, the disability or death).
  • Local action required:
    • The Mayor and City Council of Baltimore City and county/municipal governing bodies retain discretion to grant the credit by local law.
    • Each county/municipal corporation “shall define, by law,” the meaning of correctional officer, public safety officer, and judicial officer for local application and may set any additional limits (amount, duration, other conditions).
  • Retroactivity and effective date:
    • The Act is to be applied retroactively to taxable years beginning after June 30, 2022. (Statutory text provides an effective date of June 1, 2025.)

Who is affected

  • Newly eligible groups: judicial officers (and, as clarified, correctional officers) who are permanently disabled or fallen in the line of duty, plus their surviving spouses or qualifying cohabitants.
  • Local governments: counties, municipal corporations, and Baltimore City that choose to adopt or amend local laws to provide the credit; must define categories locally.
  • Property owners: owners of qualifying dwellings owned by eligible individuals.

Fiscal / practical impact

  • State fiscal effect: none (no State-level mandate to appropriate funds).
  • Local fiscal effect: potential reduction in property tax revenues in jurisdictions that adopt/expand the credit. The reduction depends on the number of newly eligible recipients and assessed values; not reliably estimated. As context, roughly 700 judicial officers and over 4,750 correctional officers were noted in the fiscal analysis, and in FY2024 about 100 recipients across jurisdictions received roughly $420,000 in credits (primarily for the preexisting categories).
  • Administrative: counties and Baltimore City need to enact/adjust local ordinances and define eligible officer categories; implementation/admin burden limited to local tax/assessment offices.

Procedural notes

  • Enacted as Chapter 130. Local governments retain discretion whether to grant the credit under their local laws; if they do, they must adopt or amend enabling local legislation and specify definitions and limits.

Compiled from official sources — confirm details with the bill’s official record.

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