Caroline County staff and commissioners discussed a proposed property‑tax credit on Oct. 14 intended to reward volunteer firefighters and help with recruitment. County staff reported an initial list of 109 properties that appear to meet eligibility criteria based on LOSAP (length‑of‑service award program) certification for calendar years 2021–2023.

Key points of the proposal and staff briefing

• Eligibility and verification: Kelly, a county staff member who works with LOSAP records, told the board she compiled the list by cross‑referencing LOSAP certification records for 2021–2023 and verifying property ownership within Caroline County. Staff said the Fire & EMS Association would review applications first and certify eligibility before forwarding a packet to county finance for credit application to tax bills.

• Scope of the credit: County staff clarified the proposed credit would be applied only to the county portion of the property tax bill. The draft model included an example universe of 109 properties; staff warned the final fiscal impact would vary because not every eligible property carries the same county tax liability.

• Administrative process and workload: Deputy Administrator Daniel Fox and finance staff explained the county would need to create a new credit code and apply it manually to identified tax accounts; that work would require staff time by finance and DES. Staff estimated processing each record would require manual verification and entry in the county billing system.

• Relationship to LOSAP and reporting requirements: Staff and commissioners discussed requiring that fire companies remain current on state reporting and county financial reporting to qualify; staff said one or two companies were delinquent in state reporting, which could be addressed as a condition of eligibility.

• Legislative process: County staff said enabling legislation would be required; some commissioners suggested an enabling bill that sets an annual cap or allows the board to set the dollar amount each budget cycle rather than fixing it permanently in the ordinance.

Questions and next steps

Commissioners asked how the credit would be administered, whether spouses/household duplication would be allowed (staff recommended limiting a single credit per qualifying parcel), and whether the association could perform the initial certification to reduce county workload. Staff said they would circulate a draft bill and further documentation for the board to review and could return with an estimate of the staff time required for implementation.

Ending

No ordinance or funding decision was made Oct. 14; commissioners asked staff to continue drafting legislation, to refine workload and fiscal estimates, and to return with a proposal before the next budget cycle.