The Senior Tax Credit is available to homeowners at least 65 for whom the property is their principal residence (see the HOTC page for details); Interested homeowners must submit the Homeowners Tax Credit Application to the Maryland State Department of Assessments and Taxation (SDAT).

Eligible homeowners must:

• Be at least 65 years of age.
• Use the home as their Principal Residence.
• Qualify for either the State Homeowners’ Tax Credit or the County Supplement.
• Apply for the Homeowners Tax Credit .

Homeowners’ Property Tax Credit Program

What is the Homeowners’ Property Tax Credit Program?

The State of Maryland has developed a program which allows credits against the homeowner’s property tax bill if the property taxes exceed a fixed percentage of the person’s gross income. In other words, it sets a limit on the amount of property taxes any homeowner must pay based upon his or her income.

What is a Property Tax (Wikipedia)

A property tax (or millage tax) is a levy on property that the owner is required to pay. The tax is levied by the governing authority of the jurisdiction in which the property is located; it may be paid to a national government, a federated state, a county or geographical region, or a municipality. Multiple jurisdictions may tax the same property.