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Surviving Spouses of Fallen Law Enforcement Officers or Rescue Workers Tax Credit

Baltimore County Code, 11-2-109

Baltimore County offers a property tax credit to the surviving spouse of a fallen law enforcement officer or rescue worker, including volunteers.

The death must have occurred in the State of Maryland during the course of or as a result of the individual's employment with Baltimore County.

The credit equals 100 percent of the property tax and continues from year to year without the need for further application.

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

A surviving spouse will qualify for this property tax credit if any of the following apply:

  • The dwelling was owned by the decedent at the time of death
  • The decedent or the surviving spouse was domiciled in the state as of the date of death and the dwelling was acquired by the spouse within two years of the date of death
  • The dwelling was acquired after the surviving spouse qualified for a credit for a former dwelling under either of the previous methods—in which case the surviving spouse qualifies for a credit in the same amount as previously awarded

The credit cannot be combined with any other credit or tax relief program.

Apply for the Tax Credit

An Application for Surviving Spouse of a Fallen Law Enforcement Office of Rescue Worker (PDF) must be submitted on or before September 30 in the taxable year for which the credit is desired to begin.

Send your application 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 410-887-2404.

Revised February 2, 2014

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