Maryland Statutes
Subtitle 2 - Statewide Optional
Section 9-262 - Dwelling Owned by a 9-1-1 Specialist

(a)    (1)    In this section the following words have the meanings indicated.
        (2)    “Dwelling” has the meaning stated in § 9–105 of this title.
        (3)    “9–1–1 specialist” means an employee of a county public safety answering point, or an employee working in a county safety answering point, whose duties and responsibilities include:
            (i)    receiving and processing 9–1–1 requests for emergency assistance;
            (ii)    other support functions directly related to 9–1–1 requests for emergency assistance; or
            (iii)    dispatching law enforcement officers, fire rescue services, emergency medical services, and other public safety services to the scene of an emergency.
    (b)    The governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on a dwelling located in the county or municipal corporation that is owned by a 9–1–1 specialist if the 9–1–1 specialist is otherwise eligible for the credit authorized under § 9–105 of this title.
    (c)    For any taxable year, the credit under this section may not exceed the lesser of:
        (1)    $2,500 per dwelling; or
        (2)    the amount of property tax imposed on the dwelling.
    (d)    The governing body of a county or a municipal corporation may establish, by law:
        (1)    subject to subsection (c) of this section, the amount of the credit under this section;
        (2)    the duration of the credit;
        (3)    additional eligibility requirements for 9–1–1 specialists to qualify for the credit;
        (4)    procedures for the application and uniform processing of requests for the credit; and
        (5)    any other provisions necessary to carry out this section.

Structure Maryland Statutes