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Disabled Law Enforcement Officers or Rescue Workers Tax Credit

Baltimore County Code, 11-2-109.1

This credit is designed to assist law enforcement personnel, fire personnel and rescue workers (including volunteers) who have suffered permanent and total disability during their service to the citizens of Baltimore County.

The credit equals 100 percent of the Baltimore County real property tax and continues annually. The applicant must conform to the requirements established within his or her agency in order to be deemed disabled.

This credit applies only to your Baltimore County Real Property Tax obligation. Any other charges listed on your bill are not included as part of the credit calculation.

Eligibility

To qualify for the credit, the dwelling must meet one of the following criteria:

  • The dwelling was owned by the disabled worker at the time he or she was adjudged to be disabled
  • The disabled worker was domiciled in the state as of the date he or she was adjudged to be disabled and the dwelling was acquired by the worker within two years of that date
  • The dwelling was acquired after the disabled worker qualified for a credit for a former dwelling under either of the previous methods—the disabled worker qualified for a credit in the same amount as previously awarded

Upon approval, the credit continues from year to year. 

The dwelling is not eligible for any other Baltimore County real property tax credit and the credit is only awarded during the lifetime of the disabled person. It does not extend to a surviving spouse or other individual residing in the dwelling.

Apply for the Tax Credit

To apply, send a copy of the verifying Court Order or Administrative Notice and the tax credit application (PDF) to the Office of Budget and Finance on or before September 30 of the tax year for which the credit is requested to begin.

Send your tax credit application request to:
Office of Budget and Finance
Property Tax Credit Administration
400 Washington Avenue, Room 150
Towson, Maryland 21204 

Contact Us

If you have questions, please contact Tax Payer Services at financeinfo@baltimorecountymd.gov or call 410-887-2404.

Revised February 2, 2014

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