Updated June 2013
REAL ESTATE TAX CREDIT
Howard County provides a tax credit equal to 100% of the county property tax imposed on a dwelling owned by the surviving spouse of a fallen law enforcement officer or rescue worker if according to the following guidelines:
Dwelling: Covers real estate property that:
- Is the legal residence of a surviving spouse; and
- Is occupied by not more than 2 families.
Fallen Law Enforcement Officer or Rescue Worker: Defined as an individual who dies:
- As a result of or in the course of employment as a law enforcement officer; or
- While in the active service of a fire, rescue, or emergency medical service, unless the death was the result of the individual’s own willful misconduct or abuse of alcohol or drugs.
Surviving Spouse: Defined as a surviving spouse, who has not remarried, of a fallen law enforcement officer or rescue worker.
Credit: In accordance with § 9-210 of the tax-property article of the annotated code of Maryland, an owner of real property may receive a tax credit under this section against the county property tax imposed on a dwelling if the owner is a surviving spouse of a fallen law enforcement officer or rescue worker and:
- The dwelling was owned by the fallen law enforcement officer or rescue worker at the time of the law enforcement officer or rescue worker’s death;
- The fallen law enforcement officer or rescue worker or the surviving spouse was domiciled in the state as of the date of the fallen law enforcement officer or rescue worker’s death and the dwelling was acquired by the surviving spouse within 2 years of the fallen law enforcement officer or rescue worker’s death; or
- The dwelling was acquired after the surviving spouse qualified for a credit for a former dwelling defined in the above sub-sections, to the extent of the previous credit.
Amount and term of credit: A tax credit equal to 100% of the county property tax imposed on the dwelling becomes available in the first taxable year after the date of the fallen law enforcement officer or rescue worker’s death and continues until the surviving spouse remarries, without further application by the surviving spouse.
Application:The surviving spouse shall apply for the tax credit on or before September 30 in the taxable year for which the credit is requested to begin.
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.