Updated May 2013
ONE-TIME DEATH BENEFIT
Frederick County Finance Department
12 E. Church St.
Frederick, MD 21701
Phone: (301) 600-1753
Fax: (301) 600-2302
Email: [email protected]
In accordance with Maryland Tax Codes, Frederick County provides a property tax credit to a surviving spouse, who has not remarried, of a fallen emergency worker.
An owner of real property may receive a property tax credit under this section against the county property tax imposed on a dwelling if the owner is a surviving spouse of a fallen emergency worker and:
- The dwelling was owned by the fallen emergency worker at the time of the fallen emergency worker’s death;
- The fallen emergency workeror the surviving spouse was domiciled in the state as of the date of the fallen emergency worker’s death and the dwelling was acquired by the surviving spouse within two years of the fallen emergency worker’s death; or
- The dwelling was acquired after the surviving spouse qualified for a credit for a former dwelling under subsection (1) or (2) above, to the extent of the previous credit.
Amount of credit. The amount of the tax credit is equal to 100% of the county property tax imposed on the dwelling.
Term of credit. The tax credit continues for five years, without further application by the surviving spouse.
Application. A surviving spouse:
- Is eligible for the tax credit beginning in the first taxable year after the darte of the fallen emergency worker’s death; and
- May apply for the tax credit on or before September 30 in the taxable year for which the credit is requested to begin.
- The director of finance shall establish procedures to administer the tax credit established in this section.
- Notwithstanding division (D) of this section, the director of finance may require an individual who receives a tax credit under this section to provide evidence of continued eligibility for the credit.
Disclaimer: The material contained in the National Fallen Firefighters Foundation Survivor Benefits website is not the result of legal research, but rather is based on a scan of public documents. We have made every effort to be accurate and timely, but errors may exist. The material on this website is advisory only and should not be cited as evidence or proof that a benefit exists or that our facts are accurate. Always consult the decedent’s fire department for benefits assistance, or a benefits’ attorney. If, in the course of your own research, you see errors of fact, or new benefit information, please pass this information along to the National Fallen Firefighters Foundation.