Homeowners' Property Tax Credit Application Form HTC (2024) Details

last revised 07/25/24 at 11:04 am

Homeowners' Property Tax Credit Application Form HTC (2024)

The State of Maryland provides a credit for the real property tax bill for homeowners of all ages who qualify on the basis of gross household income.

Actual taxes eligible for this credit do not include fixed metropolitan charges which may appear on the tax bill for such services as sewer, water or improvement repayments, and do not include taxes for excess land acreage, other buildings or portions of buildings used for business purposes. Property owners with large tracts of land will have the credit limited to the amount of taxes on land necessary for the residential dwelling and does not include excess acreage. The credit shall be limited to the portion of the dwelling that is used only for the applicant’s residential purposes. An application may be subjected to an audit at any time and applicant may be requested to submit additional verification or other evidence of income in order to substantiate the application for the property tax credit. In 2023, the Department will be accepting applications through October 1st. 

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Instructions

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  1. Applicant(s) must satisfy four (4) legal requirements before eligibility can be considered:

  2. The dwelling for which the application is being made must be the applicant’s principal residence. Applicant resides or expects to reside for more than six (6) months of the tax year, including July 1, 2024, unless unable to do so for reasons of illness, the need for special care or the property was recently purchased. An individual who permits, pursuant to a court order or separation agreement, a spouse, former spouse, or children of that person’s family, to reside in a dwelling in which the individual has a legal interest, has met the residency requirement. A homeowner may claim credit for only one principal residence.

  3. Applicant must have legal interest in the property. Land installment sales, contract purchases, holders of a life estate and beneficiaries of certain trusts have sufficient legal interest.

  4. Net worth, excluding the value of the property for which the credit application is being made and the cash value of IRAs or qualified retirement savings plans, must not exceed $200,000, as of December 31, 2023.

  5. Combined gross household income cannot exceed $60,000.

  6. If all four requirements are met, the amount of tax credit due, if any, will be calculated on the basis of the gross household income for calendar year 2023.

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What Happens After Submission

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  1. By submitting this application, the applicant will receive one of the following:

    Credit directly on the July property tax bill if the application is completed properly and is not subjected to audit and is received before April 15, 2024; or

  2. A refund if the bill has already been paid; or
  3. Written denial stating the reason for ineligibility.

Agency/Contact

Who issues the Form?

Maryland Department of Assessments & Taxation dat.maryland.gov/Pages/default.aspx

Contact Information

Homeowners' Tax Credit Program

Email: sdat.homeowners@maryland.gov

Address

Address: 123 Market Pl, Baltimore, MD 21202