House Bill 731 (Property Tax Credit — Surviving
Spouse of a Law Enforcement Officer) was passed during the 2003 Regular
Session of the Maryland General Assembly; and House Bill 731 authorized
the governing body of a county to grant, by law, a county property
tax credit for a dwelling house owned by a surviving spouse of an
individual who died as a result of an injury or disease incurred during
the course of employment as a law enforcement officer under certain
circumstances.
Upon request by an eligible surviving spouse of a law enforcement
officer, Cecil County hereby agrees to grant a full tax credit on
the County property tax for a term equaling the number of years that
the surviving spouse resides in the applicable home pursuant to House
Bill 731, and applicable to tax years beginning after June 30, 2003.