State
Maryland
Year
2018
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 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. Consult local tax officials for more information and for application information.
How is Benefit Disbursed
Credit to the property tax bill
Eligible Property Type
Residential
Characteristics of Eligible Property
Only residential property is eligible for this program.
Eligibility Criteria
Age
Homeowner
Income Ceiling
Principal Residence
Description of Eligibility Criteria
Applicants must be at least 65 years old and have limited income. 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
MD112_RR18