Town of Bel Air, MD
Harford County
By using eCode360 you agree to be legally bound by the Terms of Use. If you do not agree to the Terms of Use, please do not use eCode360.
Table of Contents
Table of Contents
[Adopted 5-5-2008 by Ord. No. 709-08]
In this article the following words have the meanings indicated:
DWELLING
Real property located in the incorporated limits of the Town of Bel Air that is the legal residence of a surviving spouse, including the lot or curtilage and structures necessary to use the real property as a residence, provided that the dwelling is occupied by not more than two families.
FALLEN RESCUE WORKER
An individual who dies while as a result of or in the course of employment as a law enforcement officer or while in the active service of fire, rescue, or emergency medical service, unless the death was the result of the individual's own willful misconduct or abuse of alcohol or drugs.
SURVIVING SPOUSE
A surviving spouse, who has not remarried, of a fallen law enforcement officer or rescue worker.
In accordance with the provisions of the Tax-Property Article, Title 9, § 9-210 of the Annotated Code of Maryland, there is hereby established the following property tax credit:
A. 
A one-hundred-percent exemption for a dwelling located in the municipal boundaries of the Town of Bel Air that is owned by a surviving spouse of a fallen law enforcement officer or rescue worker at the time of the fallen law enforcement officer's or rescue worker's death if:
(1) 
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 incorporated limits of the Town of Bel Air as of the date of the fallen law enforcement officer's or rescue worker's death and the dwelling was acquired by the surviving spouse within two years of the fallen law enforcement officer's or rescue worker's death; or
(3) 
The dwelling was acquired after the surviving spouse qualified for a credit for a former dwelling under Subsection A(1) or (2) of this section, to the extent of the previous credit.
To receive a credit under this article, the surviving spouse shall provide certification that states that the fallen law enforcement officer or rescue worker died while in active service of a fire, rescue, law enforcement or emergency medical service and that the fallen law enforcement officer or rescue worker's death was not the result of the individual's own willful misconduct or abuse of alcohol or drugs.
After initial eligibility is determined by the Town of Bel Air Director of Finance, to continue to receive the tax credit, prior to June 1 of each year the surviving spouse shall provide certification to the Director that:
A. 
The surviving spouse has not remarried.
B. 
The property is still owned and the legal residence of the surviving spouse, including the lot or curtilage and structures necessary to use the real property as a residence.
C. 
The dwelling is occupied by no more than two families.