Legislation Details

Reference No. CB-068-2017    Draft No. 1
Type: Council Bill Status: Failed
Meeting Body Public Safety and Fiscal Management Committee
Meeting Date 6/20/2017
Introduced Date Public Hearing Date
Effective date:    
Title: AN ACT CONCERNING PUBLIC SAFETY PROPERTY TAX CREDIT for the purpose of establishing a property tax credit for the domicile or primary residence of a public safety officer in Prince George's County as an incentive for residing in the County under certain circumstances.
Proposers/Sponsors: Mel Franklin
Attachments: 1. B2017068, 2. CB-68-2017 AIS, 3. CB-68-2017 Fiscal Impact
Contact: Colette Gresham, Legislative Officer

Title

AN ACT CONCERNING PUBLIC SAFETY PROPERTY TAX CREDIT for the purpose of establishing a property tax credit for the domicile or primary residence of a public safety officer in Prince George's County as an incentive for residing in the County under certain circumstances.

 

Background

Pursuant to the Annotated Code of Maryland, Tax-Property Article, Section 9-259, county and municipal governments may grant, by law, a property tax credit for a dwelling owned by a specified public safety officer.  The amount of the property tax credit may not exceed $2,500 and the amount of property tax imposed on the dwelling.  The State Department of Assessments and Taxation (SDAT) is responsible for the administrative duties that relate to the application and determination of eligibility for the propert tax credit.  County and municipal governments must reimburse SDAT for the reasonable cost of administering the property tax credit.  The proposed legislation establishes a $2,500 property tax credit against the annual County property tax imposed on a dwelling located in the County that is owned by a public safety officer.  The legislation also requires that the dwelling is the domicile or primary residence of the public safety officer, and the tax credit does not exceed the amount of County property tax imposed on the dwelling, in which case, the credit shall equal the amount of the County property tax.

 

THIS COUNCIL BILL WAS NOT ENACTED