Variations in Receipt of Benefit
No Variation in Receipt of Benefits
These deferral programs are available in several counties and eligibility groups. However, they all share the same benefit structure as Baltimore City's and each county and municipal corporation determines the eligibility requirements and the provisions of the deferral. Applicants should consult county tax officials for applications and eligibility information.
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.
Description of Eligibility Criteria
Local governments establish the requirements for the deferral, and other provisions of the program. Many include age, income, and/or other requirements. In general, at least one homeowner must be elderly as defined by the county, although residents of all ages who meet local eligibility requirements can claim the benefit in Montgomery County.
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.
Md. Code, Tax-Property § 10-203 ~ § 10-204.7 (in effect for 2021)
[http://dat.maryland.gov/realproperty/pages/HomeOwners-Guide.aspx Accessed 11/2/2022]
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