Harford County Survivor Benefits

Survivor BenefitsUpdated May 2013

REAL ESTATE TAX CREDIT

Contact:
Harford County Department of Treasury
220 South Main St
Bel Air, MD 21014
Phone: (410) 638-3314
Email: [email protected]
website: harfordcountymd.gov/treasury

In accordance with the provisions of tax-property article, § 9-210, of the annotated code of Maryland, there is hereby established the following property tax credit:

  1. A 100% exemption for a dwelling that is owned by a surviving spouse of a fallen rescue worker whose service in fire, rescue, law enforcement or emergency medical service is within Harford County, if:
    • The dwelling was owned by the fallen rescue worker at the time of the fallen rescue worker’s death;
    • The dwelling was acquired by the surviving spouse within 2 years of the fallen rescue worker’s death, provided that the fallen rescue worker or the surviving spouse was domiciled in the state as of the date of the fallen rescue worker’s death; OR
    • The dwelling was acquired after the surviving spouse qualified for a credit for a former dwelling under previous paragraphs of this article to the extent of the previous credit.
  2. A 50% exemption for a dwelling that is owned by a surviving spouse of a fallen rescue worker whose service in fire, rescue, law enforcement or emergency medical service is outside of Harford County. The exemption shall run for 5 years from the date of filing the application for tax credit, if:
    • The dwelling was owned by the fallen rescue worker at the time of the fallen rescue worker’s death;
    • The dwelling was acquired by the surviving spouse within 2 years of the fallen rescue worker’s death, provided that the fallen rescue worker or the surviving spouse was domiciled in the state as of the date of the fallen rescue worker’s death; OR
    • The dwelling was acquired after the surviving spouse qualified for the credit for a former dwelling under the previous paragraphs of this article.
  3. To receive credit under this section, the surviving spouse shall provide certification that the fallen rescue worker died while in active service of a fire, rescue, law enforcement or emergency medical service and that the fallen rescue worker’s death was not the result of the individual’s own willful misconduct or abuse of alcohol or drugs.
(Reference: Harford County Tax Code § 123-43.4.1))

 


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.