Property Tax - Credit for Law Enforcement Officer or Rescue Worker - Expansion to Judicial Officer

HB 1200 expands Maryland's existing property tax credit program to include judicial officers, who were previously excluded. The bill modifies the tax code to allow counties or municipalities to grant a property tax credit on a dwelling owned by a judicial officer who is disabled, a surviving spouse of a judicial officer who died in the line of duty, or a qualifying cohabitant. It defines "judicial officer" and "public safety officer" to explicitly include judicial roles, requires local governments to define these terms in their laws, and applies the credit retroactively to past years. This change directly affects judicial officers, their families, and cohabitants who meet the eligibility criteria for the tax credit.