On March 3, Legislative Director Kevin Kinnally testified before the Ways and Means Committee in support of HB 1302 – Property Tax Credit – Disabled Public Safety and Judicial Officers, Surviving Spouses, and Cohabitants – Eligibility with amendments. 

This bill alters eligibility for a local-option property tax credit for disabled public safety officers and judicial officers, and surviving spouses or cohabitants of fallen officers, by repealing the current Maryland domicile requirement.

While the bill broadens eligibility for the credit by repealing the Maryland domicile requirement, counties seek amendments to ensure that all eligibility standards remain subject to local law and that jurisdictions retain full authority over how the credit is structured, funded, and implemented. Maintaining that flexibility protects both the integrity of the benefit and the fiscal stability of the communities that provide it.

From MACo Testimony:

Under current law, local governments may grant this credit by local law and retain authority over the amount, duration, and structure of the benefit. That local-option framework allows each jurisdiction to align the credit with its fiscal capacity and community priorities.

More on MACo’s Advocacy: 

• Follow MACo’s advocacy efforts during the 2026 legislative session on MACo’s Legislative Tracking Database
• Learn more about MACo’s 2026 Legislative Initiatives
• Read more General Assembly News on MACo’s Conduit Street blog