Staff Report

MEMORANDUM

TO:	City Council
FROM:	David J. Deutsch
	City Manager
SUBJECT:	Ordinance O-11-09, Amending Chapter 24 of the City Code to create and adopt Article IV, “Tax credit for certain law enforcement officers and rescue workers”
DATE:	October 15, 2009

            The City Council expressed an interest in creating a property tax credit program for disabled law enforcement officers or rescue workers or surviving spouses of fallen law enforcement officers or rescue workers.  Pursuant to Section 9-210 of the Tax – Property Article of the Annotated Code of Maryland, the City Council has the authority to grant a property tax credit against a City property tax imposed on a dwelling that is owned by a disabled law enforcement officer or rescue worker or a surviving spouse of a fallen law enforcement officer or rescue worker. 

            Ordinance O-11-09 will provide a property tax credit equal to 100% of the total City property taxes due on a dwelling owned and occupied by a disabled law enforcement officer or rescue worker or a surviving spouse of a fallen law enforcement officer or rescue worker.

            Council’s approval of Ordinance O-11-09 creating a property tax credit program for disabled law enforcement officers or rescue workers or surviving spouses of fallen law enforcement officers or rescue workers, effective July 1, 2010, is requested.

Attachment