State
Maryland
Year
2019
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_RR19