Tax Credit for Spouse of Fallen Law Enforcement Officer or Rescue Worker

A Montgomery County property tax credit equal to 100% of county real property taxes on the principal dwelling of the surviving (and unremarried) spouse of a fallen law enforcement officer or rescue worker. The surviving spouse must have been domiciled in Maryland at the time of the officer's or worker's death, and the dwelling must meet specific ownership criteria. The dwelling must have been owned by the fallen officer/worker at the time of death, acquired by the surviving spouse within 2...