Local Option Property Tax Credit for Elderly Individuals with a Limited Income





Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type



Baltimore City and each county and municipal corporation may grant a property tax credit against the county or municipal corporation property tax imposed on real property that is owned by and used as the principal residence of an elderly individual who is of limited income. County and local governments can determine the credit provisions.

How is Benefit Disbursed

Credit to the property tax bill

Eligible Property Type


Characteristics of Eligible Property

Only residential property is eligible for this program.

Eligibility Criteria



Income Ceiling

Principal Residence

Description of Eligibility Criteria

Applicants must be at least 65 years old. Local governments determine all other eligibility requirements as well as the amount and duration of the property tax credit.

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



Md. Code, Tax-Property § 9-245 (in effect for 2017)
Maryland Department of Assessments and Taxation, Homeowners’ Property Tax Credit Application, (2017)
[http://dat.maryland.gov/SDAT%20Forms/HTC-60.pdf Accessed on 07/10/2018]
View Archived Source
Department of Assessments and Taxation, A Homeowner's Guide to Property Taxes and Assessments, (2017)
[http://dat.maryland.gov/realproperty/pages/HomeOwners-Guide.aspx accessed 07/10/2018]
View Archived Source

Department of Assessments and Taxation, Homeowners' Property Tax Credit Program, (2017)

[http://dat.maryland.gov/realproperty/Pages/Homeowners%27-Property-Tax-Credit-Program.aspx accessed 07/10/2018]


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