Explanation: Capitals indicate matter added to existing law.
[Brackets] indicate matter deleted from existing law.
* Warning: This is an unofficial, introductory copy of the bill.
The official copy considered by the City Council is the first reader copy.
Introductory*
City of Baltimore
Council Bill
Introduced by: Councilmember Costello
A Bill Entitled
An Ordinance concerning
title
Property Tax Credit - School Public Safety Officers
For the purpose of extending the property tax credit provided for public safety officers employed by certain agencies to also include public safety officers employed by the Baltimore City Public School System; and providing for a special effective date.
body
By authority of
Tax-Property Article
Section 9-304(i)
Maryland Code
(As Amended by Chs. 228 and 229, Acts of 2018)
By repealing and reordaining, with amendments
Article 28 - Taxes
Section 10-21(a)(6)
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
§ 10-21. Public Safety Officers.
(a) Definitions.
(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) the Baltimore City Police Department[,]; [or]
(iii) the Baltimore City Sheriff’s Office; or
(iv) the Baltimore City Public School System.
Section 2. And be it further ordained, That the catchlines contained in this Ordinance are not law and may not be considered to have been enacted as a part of this or any prior Ordinance.
Section 3. And be it further ordained, That this Ordinance takes effect when it is enacted, applicable for all taxable years beginning on or after July 1, 2019.