Homeowners Tax Credit Program
As defined in Tax Property Article Section 9-104 of the Baltimore County Code, a Homeowners Tax Credit Program is available to all taxpayers (regardless of age) who qualify on the basis of a comparison of their tax bill to their income. For further information or an application form, call the State Department of Assessments and Taxation (SDAT) at 410-767-4433. The deadline for filing an application is September 1.
As defined in Section 11-2-111 of the Baltimore County Code, the Homeowners Tax Credit Program—Local Supplement is authorized by both state and County law. It is designed to reduce the property tax burden on the principal residence for certain homeowners. To be awarded this credit, the homeowner must meet certain criteria as indicated below.
A new application must be filed every year if you wish to be considered for this credit.
ELIGIBILITY
During the year preceding the credit, the net worth of the homeowner, excluding the value of the property for which the application is being made and certain retirement accounts, cannot exceed $200,000. Additionally, the homeowners' combined household income is limited to no more than $60,000.
The following table will help you determine if it is worthwhile to apply. If the property taxes on your home, based on no more than $300,000 of assessment, exceed the "Tax Limit" amount shown on the table below, you may be eligible for a credit and are urged to apply.
Property taxes eligible for this credit do not include metropolitan charges or any buildings or portion of buildings used for business purposes and do not include taxes for excess land acreage or other buildings. The chart is a guide only, and the exact amount of your income and property tax will be used to determine your eligibility.
| Household Income | Tax Limit |
|---|---|
| $12,000 | $160 |
| $13,000 | $225 |
| $14,000 | $290 |
| $15,000 | $355 |
| $16,000 | $420 |
| $17,000 | $510 |
| $18,000 | $600 |
| $19,000 | $690 |
| $20,000 | $780 |
| $21,000 | $870 |
| $22,000 | $960 |
| $23,000 | $1,050 |
| $24,000 | $1,140 |
| $25,000 | $1,230 |
| $26,000 | $1,320 |
| $27,000 | $1,410 |
| $28,000 | $1,500 |
| $29,000 | $1,590 |
| $30,000 | $1,680 |
| Up to a maximum of $60,000 | * |
*For each additional $1,000 of income above $30,000, add $90 to $1,680 to find the tax limit. The gross household income cannot exceed $60,000 in order to be eligible for a tax credit.
HOMEOWNERS 70 OR OLDER
In addition to the Homeowners Tax Credit, you may qualify for an additional credit, which is available for homeowners 70 or older. To request an application or to discuss the income limitations and other requirements for either credit, call the State Department of Assessments Tax Credit Office at 410-767-4433.
APPLY FOR THE TAX CREDIT
Applications to the Maryland State Homeowner Tax Credit Program, which are available from the State Department of Assessment and Taxation, will also serve as applications for the Baltimore County Credit. For more information call the State Department of Assessment and Taxation at 410-767-4433.
A new application must be filed every year if you wish to be considered for this tax credit. The deadline for filing an application is September 1.