# Subdivision 6E. Fallen Law Enforcement Officer and Fallen Rescue Worker Surviving Spouse Property Tax Credit

Codified through Bill No. CB-018-2026, adopted May 12, 2026, effective July 24, 2026. Source: Municode, Supplement 2026 Update 2. Editorial notes and legislative history omitted.

## Subdivision 6E. Fallen Law Enforcement Officer and Fallen Rescue Worker Surviving Spouse Property Tax Credit

### Sec. 10-241.05. Property tax credits for surviving spouse of a fallen law enforcement officer or rescue worker

Prince George's County, Md., Code § 10-241.05 (2026)

(a) In accordance with the provisions of Section 9-210 of the Tax-Property Article, Annotated Code of Maryland and the terms defined therein, there is a tax credit against the property tax imposed on real property that includes a dwelling that is owned by a surviving spouse of a fallen law enforcement officer or rescue worker and which meets the following conditions:

  (1) The dwelling is owned and occupied by a surviving spouse of a fallen law enforcement officer or rescue worker and the dwelling was owned by the fallen law enforcement officer or rescue worker at the time of the fallen law enforcement officer's or rescue worker's death;

  (2) The fallen law enforcement officer or rescue worker or the surviving spouse was domiciled in the State as of the date of the fallen law enforcement officer or rescue worker's death and the dwelling was acquired by the surviving spouse within two (2) years of the fallen law enforcement officer or rescue worker's death; or

  (3) The dwelling was acquired after the surviving spouse qualified for a credit for a former dwelling under item (1) or (2) of this Subsection, to the extent of the previous credit.

(b) The amount of the tax credit shall be the full amount of property tax imposed pursuant to Section 6-202 of the Tax-Property Article, Annotated Code of Maryland, by Prince George's County. Tax credits shall be available on an annual tax year basis.

(c) An application for the tax credit shall be submitted to the Director of Finance.

  (1) Applications for the tax credit shall be submitted to the Director of Finance no later than April 1 prior to the tax year for which the credit is being requested.

  (2) The Director of Finance shall determine the amount of the tax credit and place a credit on the appropriate account.

(d) The Director of Finance is authorized to develop an application form and establish procedures to administer the tax credit established in this Section.

(e) An owner of real property who has applied for the tax credit established in this Section may appeal to the Maryland Tax Court the denial of the tax credit if notice of the appeal is made on or before thirty (30) days from the date that the Director of Finance mails the notice of the determination.

(f) Entitlement to the tax credit shall terminate upon the first event to occur:

  (1) When the surviving spouse no longer occupies the property; or

  (2) When the surviving spouse remarries.

Upon termination of entitlement to the tax credit, the owner shall notify the Director of Finance within thirty (30) days of such event. The Director of Finance shall determine the date that the entitlement has ceased, and the tax credit shall be removed from the property on a pro rata basis.