Surviving Spouse of a Fallen Officer

The Fallen Public Safety Officer Surviving Spouse Property Tax Credit provides property tax relief to the surviving spouse of a qualifying public safety officer who died in the line of duty. The credit helps eligible surviving spouses remain in their primary residence by reducing the County portion of their real property taxes.

Credit Amount

The credit applies to the County portion of the real property tax for an eligible dwelling.

Eligibility Requirements

To qualify for the Fallen Public Safety Officer Surviving Spouse Property Tax Credit:

  • The deceased public safety officer must have owned the dwelling at the time of his or her death.
  • The surviving spouse must continue to own and occupy the dwelling as his or her primary residence.
  • The property must otherwise meet all program requirements established by the County.

Eligible Properties

The credit applies to an eligible residential dwelling that was owned by the fallen public safety officer at the time of death and is currently occupied by the surviving spouse.

How to Apply

To apply for the Fallen Public Safety Officer Surviving Spouse Property Tax Credit:

  1. Complete the Property Tax Credit application.
  2. Submit the completed application to the Director of Finance.
  3. File the initial application and proof of eligibility by April 1 preceding the tax year for which the credit is requested.
  4. Submit a renewal application annually to continue receiving the credit.

Required Documentation

Applications must include:

  • A completed application.
  • Initial proof of eligibility demonstrating that:
    • The fallen public safety officer owned the dwelling at the time of death.
    • The surviving spouse currently owns and occupies the dwelling.
  • Any additional documentation requested by the Director of Finance.

Important Information

  • An application must be submitted annually.
  • The initial application and proof of eligibility must be filed by April 1 prior to the tax year for which the credit is requested.
  • The surviving spouse must continue to occupy the dwelling to remain eligible.

Questions?

For additional information, contact the Office of Finance, Treasury Division.

Email: prop_tax_credits@co.pg.md.us

Phone: 301-952-4030

Authority

 CB-09-2006

Apply for Property Tax Credit - Spouse of a Fallen Officer (PDF)

Apply for Property Tax Credit - Spouse of a Fallen Officer (PDF) - Español