Homeowners & Renters due 10/1/19
Applications must be filed by the May 1 preceding the first tax year for which the credit is to be applied.
You can find out if you have already filed an application by looking up your property in our Real Property database select your county then enter your address.
You should file another application using one of the methods below.
Because of assessment increases and because of the low assessment caps adopted by the county governments, many homeowners in the State have been receiving substantial homestead credits each year on their property tax bills.
New purchasers of properties will be mailed a homestead application by the Department once the new deed is recorded and our records have been updated.
The reason why the application process was needed is because some property owners were improperly receiving the credit on vacation homes and rented properties. County and municipal governments were losing tax revenues needed to provide important services to their residents.
Legislation enacted by the 2007 session of the General Assembly requires homeowners to submit a one-time application in order to continue their eligibility for the homestead tax credit. The homestead credit limits the amount of assessment increase on which a homeowner will pay property taxes in that tax year on the one property actually used as the owner’s principal residence. See Section 9-105 Tax-Property Article of the Maryland Annotated Code.
If you no longer use your residential property as your one principal legal residence or if you know of someone else no longer residing in his or her property, this information may be reported by sending an e-mail or telephoning your local Assessment Office
The Department has a 30-year history of receiving and absolutely protecting confidential Social Security numbers and income tax return information received from hundreds of thousands of homeowners applying for the Homeowners’ Tax Credit Program based on income. These same protections and additional protections will be provided to protect the confidentiality of Social Security numbers supplied on homestead tax credit applications. For those homeowners who submit applications electronically, the Department’s website is an “encrypted” protected site that uses the unique 8-digit security "Access Number” and scrambles the individual Social Security numbers. For those homeowners who submit a paper application, there is a series of administrative procedures and protections under federal law that the Department follows in accordance with the strict non-disclosure and safeguard activities required of the agency because of our receipt of federal income tax information.
Download the PDF application hereMail application to:
Department of Assessments and Taxation
Homestead Tax Credit Division
301 West Preston Street, 8th FloorBaltimore, Maryland 21201
Fax the application:You may fax in the completed paper application to the Department at 410-225-9344
File electronically:The online application is available athttps://sdathtc.dat.maryland.gov/
Please do not Email any tax credit applications to the Department containing personal information, such as social security numbers and/or income tax returns. Instead, please physically mail or fax your completed application and supporting documents to the Department, so your personal information remains confidential.
Contact Information:410-767-2165 in the Baltimore metropolitan area or 1-866-650-8783 toll free elsewhere in Maryland.Email: firstname.lastname@example.org
To help homeowners deal with large assessment increases on their principal residence, state law has established the Homestead Property Tax Credit. The Homestead Credit limits the increase in taxable assessments each year to a fixed percentage. Every county and municipality in Maryland is required to limit taxable assessment increases to 10% or less each year. View a listing of homestead caps for each local government.
Technically, the Homestead Credit does not limit the market value of the property as determined by the Department of Assessments and Taxation. Instead, it is actually a credit calculated on any assessment increase exceeding 10% (or the lower cap enacted by the local governments) from one year to the next. The credit is calculated based on the 10% limit for purposes of the State property tax, and 10% or less (as determined by local governments) for purposes of local taxation. In other words, the homeowner pays no property tax on the market value increase which is above the limit.
Example:Assume that your old assessment was $100,000 and that your new phased-in assessment for the 1st year is $120,000. An increase of 10% would result in an assessment of $110,000. The difference between $120,000 and $110,000 is $10,000. The tax credit would apply to the taxes due on the $10,000. If the tax rate was $1.04 per $100 of assessed value, the tax credit would be $104 ($10,000 ÷ 100 x $1.04).
To prevent improper granting of this credit on rented or multiple properties of a single owner, a law was enacted in 2007 that requires all homeowners to submit a one-time application to establish eligibility for the credit.
Find the status of your Homestead eligibility by looking up your property on the Real Property database.
The tax credit will be granted if the following conditions are met during the previous tax year:
If you have been denied a Homestead Tax Credit and you believe that you are eligible, contact the Central Office for the Homestead Tax Credit Program at the telephone numbers listed below. A final denial of a Homestead Tax Credit by the Central Office may be appealed within 30 days to the Property Tax Assessment Appeal Board in the jurisdiction where the property is located.
For questions about the Homestead Tax Credit, you may telephone 410-767-2165 in the Baltimore metropolitan area or at 1-866-650-8783 toll free elsewhere in Maryland or email the Homestead unit at email@example.com.
Revised: April 2014
301 W. Preston St., Baltimore, MD 21201-2395
410-767-1184 | Outside the Baltimore Metro Area 888-246-5941 | Maryland Relay 800-735-2258