Anne Arundel County Survivor Benefits

Survivor BenefitsUpdated June 2013

REAL ESTATE TAX CREDIT

Contact:
Anne Arundel County Office of Finance
Billing & Customer Service
44 Calvert St, Room 110
PO Box 2700 Anapolis, MD 21404
Phone: (410) 222-1739
E-mail: custserv@aacounty.org
Website: www.aacounty.org/finance

In accordance with the Maryland State Code, Tax Property Article, Section 9-210, Anne Arundel County provides a tax credit from county real property taxes levied on a dwelling owned by a disabled law enforcement officer or rescue worker or a surviving spouse, if:

  1. The dwelling was owned by the disabled law enforcement officer or rescue worker at the time either was judged to be permanently and totally disabled or by the fallen law enforcement officer or rescue worker, either individually or jointly with the surviving spouse, at the time of the fallen law enforcement officer or rescue worker’s death;
  2. The disabled law enforcement officer or rescue worker, the fallen law enforcement officer or rescue worker, or the surviving spouse was domiciled in the state as of the date the law enforcement officer or rescue worker was adjudged to be permanently and totally disabled or as of the date of the fallen law enforcement officer or rescue worker’s death, and the dwelling was acquired by the disabled law enforcement officer or rescue worker or the surviving spouse within two years of the date of the adjudged disability as noted above or the date of the fallen officer or rescue worker’s death.
  3. The dwelling was acquired after the disabled law enforcement officer or rescue worker or the surviving spouse qualified for a credit for a former dwelling under the previous subsections to the extent of the previous credit.

Definitions:

  1. Disabled Law Enforcement Officer or Rescue Worker: means an individual who 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 who is:
    • A law enforcement officer or corrections officer whose disability arises out of and in the course of employment;
    • A career employee of a fire, rescue or emergency medical services entity whose disability arises out of and in the course of employment; OR
    • A member of a volunteer fire company or rescue squad whose disability meets the criteria for eligibility for benefits under Public Safety Article § 7-202(A), of the state code.
      NOTE: A disabled law enforcement officer or rescue worker does NOT include an individual whose disability or death is the result of the individual’s own willful misconduct or abuse of alcohol or drugs, or the result of an occupational disease which did not result form an accidental injury within the meaning of those terms under the Maryland Workers’ Compensation Act.
  2. Dwelling: means real property that is the legal residence of a disabled law enforcement officer or rescue worker or a surviving spouse and occupied by not more than two families; And the term includes the lot or curtilage and structures necessary to use the property as a residence.
  3. Fallen Law Enforcement Officer or Rescue Worker: means
    • A law enforcement officer or corrections officer whose death arises out of and in the course of employment;
    • A career employee of a fire, rescue or emergency medical services entity whose death arises out of and in the course of employment; OR
    • A member of a volunteer fire company or rescue squad whose death meets the criteria for eligibility for benefits under Public Safety Article § 7-101(b), of the state code.

NON-PROFIT OR PRIVATE ORGANIZATIONS

Contact:
100 Club of Anne Arundel County
P.O. Box 911
Pasadena, MD 21122
Phone: (410) 625-6110
Website: www.aa100club.org

Within 24 hours will help family with a check to help pay immediate expenses and will assist in paying outstanding bills.

 


Disclaimer: The material contained in the National Fallen Firefighters Foundation Survivor Benefits website is not the result of legal research, but rather is based on a scan of public documents. We have made every effort to be accurate and timely, but errors may exist. The material on this website is advisory only and should not be cited as evidence or proof that a benefit exists or that our facts are accurate. Always consult the decedent’s fire department for benefits assistance, or a benefits’ attorney. If, in the course of your own research, you see errors of fact, or new benefit information, please pass this information along to the National Fallen Firefighters Foundation.