§ 52-100. Property tax credit - surviving spouse of law enforcement officer or rescue worker.

(a) The Director of Finance must allow a tax credit against the County property tax imposed on a dwelling that is owned by a surviving spouse of a fallen law enforcement officer or fallen rescue worker if the Director of Finance certifies that the taxpayer was qualified under State law for the credit before the end of the taxable year.

(b) The amount of the credit is 100 percent of the County property tax due from the taxpayer, subject to any other limits in State law.

(c) The County Executive may issue regulations under method (2) to administer this tax credit.

(d) In this Section:

(1) “dwelling”, “surviving spouse”, “fallen law enforcement officer”, and “fallen rescue worker” have the meanings provided in the State law authorizing this property tax credit;

(2) a qualified surviving spouse is deemed to “own” a dwelling if the surviving spouse has or shares any legal responsibility to pay State or County property tax on the dwelling;

(3) “law enforcement officer” means an individual who is authorized by law to make arrests in an official capacity as a member of any local, state, or federal government law enforcement agency; and

(4) “rescue worker” means an individual who is a member of any public, private, or volunteer fire, rescue, or emergency medical service. (, § 1; , § 1; , § 2.)

Editor’s note—2003 L.M.C., ch. 24, § 2, states: Effective date for tax credit. Section 52-18N of the Code, as added by this Act, applies to taxable years beginning after June 30, 2003.