Local Option Credit on Rental Properties for Elderly or Disabled Tenants

State

Maryland

Year

2021

Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Credit

Benefit

Baltimore City and each county and municipal corporation may grant a property tax credit against the county or municipal corporation property tax imposed on rental dwellings of owners who provide reduced rent for elderly and disabled tenants. Benefits and requirements may vary. Applicants should contact their local tax office for applications and other information.

How is Benefit Disbursed

Credit to the property tax bill

Eligible Property Type

Residential

Characteristics of Eligible Property

Only residential properties rented to elderly or disabled tenants are eligible for this program.

Eligibility Criteria

Age

Disability

Homeowner

Renter

Description of Eligibility Criteria

Applicants must own a property that has tenants who are at least 65 years old; or, have qualified for permanently and totally disabled benefits under the Social Security Act, the Railroad Retirement Act, any federal act for members of the United States Armed Forces, any federal retirement system, or by a county health officer or the Baltimore City Commissioner of Health. The county of municipal corporation may set additional eligibility requirements.

Local Option in Adoption of Program

Local government must take action to opt in

Local Option Regarding Program Features

Local option regarding program features

State Funding for Local Tax Loss

Local government covers all of its tax loss

Record ID

MD111_RR21

Sources

Md. Code, Tax-Property § 9-219 (in effect for 2021)

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