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SDAT's Real Property team strives to be as transparent as possible about how real property is assessed, which is why we have more than 250 procedures published online detailing our processes. You may search the procedure manual either numerically or alphabetically by using the left navigation bar, or click here to view the table of contents organized by category. You can also try searching with key terms by using the search bar at the top right of our web page. To call your local SDAT office for more information, click here.​



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012: Tax Credits

SUBJECTTOPIC
020Application10Who is a Homeowner Eligible to Apply - Homeowners
020Application20Income Definition - Homeowners
020Application30What Are the Special Limitations on Applications - Homeowners
020Application40Definition of Dwelling - Homeowners
020Application80Filing Deadline Requirements - Homeowners
020Application90Verification of Income - Homeowners
020Application101Application Items 1 & 8: Name and Address - Homeowners
020Application109Item 9 - Different Mailing Address - Homeowners
020Application102Application Items 2 & 6: Social Security Numbers - Homeowners
020Application110Item 10 - Marital Status - Homeowners
020Application112Item 12 - Other Real Estate Owned By the Applicant - Homeowners
020Application113Item 13 - Principal Residence and Live There Since - Homeowners
020Application111Item 11 - County Account No. or Ward - Homeowners
020Application114Item 14 - Dependents Defined - Homeowners
020Application115Item 15 - Homeowners
020Application116Item 16 - Any Portion of Dwelling Used for Business - Homeowners
020Application117Item 17 - If Rented Part of Dwelling - Homeowners
020Application119Interest Income - Homeowners
020Application118Wages, Salaries, Tips, Bonuses, Commissions, Fees - Homeowners
020Application122Real Profits (Net) - Homeowners
020Application120Dividends - Homeowners
020Application121Capital Grants - Homeowners
020Application123Business Profits (Net) - Homeowners
020Application125Unemployment Insurance; Workmen's Compensation - Homeowners
020Application127Social Security - Homeowners
020Application129Other Federal Pensions (Not Including VA Benefits) Per Year - Homeowners
020Application126Alimony; Support Money, Public Assistance Grants - Homeowners
020Application124Room and Board - Homeowners
020Application128Railroad Retirement Benefits Per Year - Homeowners
020Application130Veterans Benefits Per Year - Homeowners
020Application131Other Pensions and Annuities Per Year - Homeowners
020Application136Applicant and Spouse's Signatures - Homeowners
020Application135Federal Income Tax Field? - Homeowners
020Application133Gifts Over $300 (Received); Inheritance - Homeowners
020Application134All Other Income (Indicate Source) - Homeowners
020Application137Application Not Open to Public Inspection - Homeowners
020Application132Deferred Compensation - Homeowners
030Calculation30Denial Letter and Right of Appeal - Homeowners
030Calculation10Method of Credit Calculation - Homeowners
050Mobile Homes10Miscellaneous Provisions Eligibility of Trailers - Homeowners
065Application10Eligibility - Renters
150Homestead Credit10Eligibility Requirements
150Homestead Credit25Damaged /Razed Property
150Homestead Credit20Disqualifying Conditions During Previous Taxable
150Homestead Credit32Maintenance
150Homestead Credit35Credit Eligibility for New Purchasers
150Homestead Credit30Calculations
150Homestead Credit15Cooperative Corporations
150Homestead Credit31Disqualification
150Homestead Credit40Correction of Occupancy Status
150Homestead Credit4525% Penalty
160Local Tax Credits10Itemized Listings
170Dwelling Transfer to a Trust20Homestead and Homeowners' Credit Eligibility
170Homeowners' and Homestead Credits10Appeals - Homeowners
180Agricultural Limited Liability Company10Continued Eligibility - Homeowners
180Agricultural Limited Liability Company15Disqualification - Homeowners
180Agricultural Limited Liability Entities5Application - Homeowners
200Credit12Data Processing Procedure - More Jobs Act Property Tax Credit
200Valuation and Credit 10Requirements of the Department - MD Environmental Trust Conservation Credit
300Eligibility Standards15How Does a Property Qualify for Enterprise Zone?
300Eligibility Standards16When Should a Business Apply for Enterprise Zone?
300Eligibility Standards10What is the Enterprise Zone Tax Credit?
300Eligibility Standards21Miscellaneous Provisions - Enterprise Zone
300Eligibility Standards20What is Eligible Assessment and How Calculated for Enterprise Zone?
300Eligibility Standards25Enterprise Pipeline and Budget Considerations - Enterprise Zone

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