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Commissioners introduce bill to create property tax credit for active volunteer firefighters; debate centers on amount and verification
Summary
On first reading the board introduced legislative bill 2025-014 to add an annual property tax credit for dwellings owned and occupied by active volunteer firefighters. Commissioners debated administration (LOSAP/association/finance), eligibility verification and possible credit amounts (options discussed included $250, $500 and $2,500).
The Caroline County Board of Commissioners held a legislative session Nov. 18 to introduce legislative bill 2025‑014, which would add a new article to the county code creating a property tax credit for dwellings owned and occupied by active volunteer firefighters.
Mister Barrell summarized the ordinance language and the process: the draft establishes eligibility criteria and leaves the annual credit amount unspecified in the ordinance so that commissioners can set the dollar amount by resolution during the budget process. Barrell cited precedent among Maryland counties and noted Dorchester County’s flat $500 credit as one example.
Discussion focused on three topics: (1) the dollar amount of the annual credit, (2) how eligibility would be verified and administered, and (3) the budgetary impact. Commissioners and fire representatives discussed a likely eligible population (staff estimated ~109 properties based on LOSAP data), possible credit levels (staff provided examples of $250, $500 and the full $2,500 that some advocates favor), and the projected revenue impact: a $250 credit was discussed as a modest starting point while a $2,500 credit was estimated in the discussion to reduce county property tax revenue by roughly $272,002.72 (staff‑provided projection), with a $500 credit roughly double that amount.
Administration and verification: the bill text as drafted would require each volunteer fire company to certify under oath which members are active and submit documentation to the Caroline County Fire and EMS Association, which would then submit a list to the Department of Finance for internal verification. Commissioners and staff debated whether LOSAP coordinators (Kelly) or the Fire & EMS Association should be the primary certifying source; staff said finance would be the final authority to verify property ownership and primary‑residence status through the state system.
Several commissioners cautioned about budget constraints and the potential for additional similar requests from other volunteer or community groups. One commissioner proposed placing a full‑amount credit on the ballot to let voters decide; legal staff said they were researching whether code counties can use a referendum for this issue and reported mixed guidance from other counties.
The board voted to introduce the bill at first reading and scheduled a public hearing and second reading for Nov. 25 and a third reading on Dec. 9 under the proposed schedule. The ordinance as introduced does not set a credit amount; commissioners indicated they intend to refine administration language and potential caps before subsequent readings.
