[Adopted 8-16-2022 by Bill No. 2022-11]
A. 
Definitions. For the purposes of this article, the following terms have the meanings indicated:
DWELLING
Has the same meaning as in § 9-105 of the Tax-Property Article of the Annotated Code of Maryland.
ELIGIBLE INDIVIDUAL
An individual who is of any age.
SWORN OFFICER
An individual who has taken an oath to support the Constitution of the United States, their state, and the laws of their agency's jurisdiction.
B. 
Eligibility.
(1) 
In accordance with the provisions of § 9-260 of the Tax-Property Article of the Annotated Code of Maryland, an eligible individual (as defined in Subsection A above) may receive a credit against the County property tax imposed on their dwelling, subject to the following:
(a) 
Sworn officers of Cecil County Sheriff's Office, including correctional officers;
(b) 
The credit allowed under this section is a maximum of $1,000 of the County property tax imposed on the dwelling;
(c) 
The dwelling for which a property tax credit is sought has a maximum assessed value of $300,000 at the time the eligible individual first applied for the credit under this section; and
(d) 
An eligible individual must have a household taxable net income (adjusted gross income – prior year's federal tax return) of not more than $84,000 (equal to or less than 140% of the State of Maryland homeowners' tax credit).
(2) 
The tax credit will take effect January 1, 2023, for fiscal tax year 2023.
C. 
To receive a credit under this article, an eligible individual shall file an application with the Department of Finance and shall provide any other documentation as required by the Department of Finance.