Introduced by: The Council President
At the request of: The Administration (Finance Department)
A Bill Entitled
An Ordinance concerning
title
Property Tax Credit - Public Safety Officers
For the purpose of establishing a tax credit against the property tax imposed on the principal residences of certain public safety officers; imposing certain limitations, conditions, and qualifications for credit eligibility; providing for the amount, duration, and administration of the credit; defining certain terms; providing for a special effective date; and generally relating to a property tax credit for qualified public safety officers.
body
By adding
Article 28 - Taxes
Section 10-20
Baltimore City Code
(Edition 2000)
Section 1. Be it ordained by the Mayor and City Council of Baltimore, That the Laws of Baltimore City read as follows:
Baltimore City Code
Article 28. Taxes
Subtitle 10. Credits
§ 10-20. Public Safety Officers.
(a) Definitions.
(1) In general.
In this section, the following terms have the meanings indicated.
(2) Dwelling.
“Dwelling” has the meaning stated in State Tax-Property Article § 9-105 {“Homestead tax credit”}.
(3) Finance Director.
“Finance Director” means the Director of the City Department of Finance or that Director’s designee.
(4) Homeowner.
“Homeowner” has the meaning stated in State Tax-Property Article § 9-105 {“Homestead tax credit”}.
(6) Homestead dwelling.
“Homestead dwelling” means a dwelling that is :
(1) located in Baltimore City;
(2) used as the principal residence of a public safety officer; and
(3) otherwise eligible for the tax credit authorized by State Tax-Property Article § 9-105 {“Homestead tax credit”}.
(6) Public safety officer.
“Public safety officer” means a firefighter, an emergency medical technician, or a law enforcement officer who is a sworn member of and employed full time by:
(i) the Baltimore City Fire Department;
(ii...
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