Montgomery Council Considers Reducing Property Taxes for Park and WSSC Police

This week, Montgomery County Council Members introduced Bill 15-24 to expand property tax credits for public safety officers employed by bi-county agencies.

This bill, sponsored by Council Members Fani-González and Albornoz and co-sponsored by Council Members Luedtke, Glass, and Council President Friedson, extends property tax relief to those serving in agencies like the Maryland-National Capital Park and Planning Commission (M-NCPPC) and the Washington Suburban Sanitary Commission (WSSC).

Background

This legislation builds on the foundation laid by Bill 39-21, which passed in November 2022.

Bill 39-21 provided a property tax credit of up to $2500 for full-time police officers, firefighters, emergency medical technicians, and correctional officers employed by Montgomery County. The bill aims to encourage public safety officers to live within the County and support workforce retention and recruitment efforts.

With support from MACo, counties secured the flexibility to define which public safety officers qualify for the property tax credit under Md. Tax-Property Code Ann. § 9-260. Before the passage of HB 508/SB 435 by the Maryland General Assembly in the 2022 legislative session, counties had limited flexibility to determine eligibility for the credit.

By granting counties full flexibility to determine eligibility for the credit, HB 508/SB 435 allows each jurisdiction that chooses to enact credit to tailor it to their specific community needs. Additionally, it gives each county broad discretion to determine how much revenue it is willing to forego to provide the desirable benefits enabled by the credit.

Bill 15-24

Bill 15-24 expands the tax credit eligibility to include public safety officers working for bi-county agencies such as M-NCPPC and WSSC. The bill’s provisions align with the original intent of Bill 39-21 but broaden the scope to ensure that public safety professionals employed by these regional agencies can also benefit from property tax relief.

Key details include:

  • Eligibility: Public safety officers employed by bi-county agencies must use the property as their principal residence and reside there for at least six months within twelve months.
  • Credit Amount: The bill continues with the $2500 maximum credit applied to Montgomery County property taxes.
  • Application: Officers must apply annually to maintain the credit, ensuring ongoing eligibility.

Legislative Process and Next Steps

The Council scheduled a public hearing on Bill 15-24 for Tuesday, October 1, 2024, at 1:30 pm. The Government Operations and Fiscal Policy Committee will review the bill before the full Council considers it for further action.

Visit the Montgomery County Council website for more information.