The Fallen Hero Tax Credit program provides property tax relief to the surviving spouse of a “Fallen Hero,” as defined by the Fire and Police Employee’s Retirement Systems based on applicable provisions of the City Code. Eligible recipients are entitled to receive a credit equal to 100% of the City property taxes levied on their dwelling. The credit is renewable on an annual basis and is subject to the continued eligibility of the surviving spouse. The tax credit cannot be combined with any other property tax credit.
Eligibility Requirements
- The property owner must be the living spouse of a “fallen hero.”
- The homeowner must apply before September 30th and provide proof of continuing eligibility.
- The property must be located in Baltimore City.