Local Property Tax Deferral Options





Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type



These deferral programs are available to several counties and eligibility groups. However, they all share the same benefit structure in that Baltimore City and each county and municipal corporation determine the eligibility requirements and the provisions of the deferral.

How is Benefit Disbursed


Eligible Property Type


Characteristics of Eligible Property

Only residential property is eligible for this program. In Prince George's, Howard and Baltimore Counties the property cannot exceed 5 acres.

Eligibility Criteria


Other Criteria

Description of Eligibility Criteria

Local governments establish the requirements for the deferral, and other provisions of the program. In Washington County, at least one of the owners must be 65 years old, and must have resided in the residence for at least 5 consecutive years.

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

Description of State Funding for Tax Loss

The state statute is silent on this.

Record ID



Md. Code, Tax-Property § 10-204 provides for a statewide program for individuals 65 and older. But, like the local programs, the deferral features are determined by the local governments.


Md. Code, Tax-Property § 10-201 ~ § 10-201.1; Md. Code, Tax-Property § 10-203 ~ § 10-204.6 (in effect for 2014)

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