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

SB 502 expands Maryland's existing property tax credit program to include judicial officers, their surviving spouses, and cohabitants - previously, the credit only covered law enforcement officers and rescue workers. The bill modifies the law to define "public safety officer" to include judicial officers and requires counties or municipalities to establish by law who qualifies as a judicial officer. It allows disabled judicial officers, their surviving spouses (if unmarried), and cohabitants to claim the credit against property taxes on their primary residence, with specific residency and disability criteria. The credit applies retroactively to qualifying individuals who met the requirements before the bill's enactment.