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Commissioners introduce bill to create property tax credit for active volunteer firefighters; debate centers on amount, verification and budget impact
Summary
On first reading, commissioners introduced Legislative Bill 2025‑014 to allow an annual county property tax credit for dwellings owned and occupied by active volunteer firefighters; the board discussed verification, administration, possible credit levels ($250–$2,500 cited) and estimated fiscal effects before voting to introduce the bill and schedule a public hearing.
Caroline County commissioners entered legislative session on Nov. 18 for the first reading of Legislative Bill 2025‑014, a proposed ordinance to create an annual property tax credit for dwellings owned and occupied by active volunteer firefighters.
The bill would add a new Article 14 to Chapter 166 (Taxation) to authorize a property tax credit for qualifying active volunteer firefighters and set eligibility and procedural requirements. The presenter explained the draft does not fix a dollar amount; instead, the commissioners would set the annual credit by resolution during the budget process. "This would not be the pioneer in establishing this," the presenter said, noting other Maryland counties have similar credits.
Administration and verification: draft language identifies volunteer fire companies and the Caroline County Fire & EMS Association as responsible for certifying active status and submitting rosters; the county finance office would verify property ownership and principal residence using state property records and LOSAP data. Commissioners and staff debated whether the association or the county LOSAP/finance staff should perform the primary verification and stressed that the process must be reliable and minimize extra workload for finance.
Amounts and fiscal impact: commissioners and volunteer representatives discussed a range of possible annual credit amounts. Examples cited in the meeting included $250, $500 and the full $2,500; staff provided illustrative revenue-foregone estimates tied to those figures (e.g., about $27,000 at one lower level and roughly $272,000 in another projection depending on take-up and valuation assumptions). Several commissioners pressed for caps and accountability language to avoid escalating annual budget exposures.
Board action: after discussion and direction to refine administration and verification language, Commissioner (speaker 5) moved to introduce the bill and the Chair seconded; the board approved the first reading and scheduled a public hearing and subsequent readings. The bill will be advertised for public comment and come back for a second reading and public hearing at the board’s Nov. 25 meeting, with a possible third reading and enactment on Dec. 9 under the initial schedule.
What’s next: staff will work with the fire association and finance to clarify the verification process, prepare notice for the public hearing and run budget impact scenarios at different credit levels for commissioners to consider before any adoption.
