The following local jurisdictions have enacted laws providing for property tax exemptions. These exemptions may slightly different from the State of Maryland. Please note, this list may not be all inclusive as the MD Department of Veterans Affairs relies on outreach to learn of local ordinances and laws which may pertain to veterans. Tax changes may be made by local governments during the calendar year that our Department is not aware of. Contact your local Maryland Assessment Office to learn more about local property tax credits.
Anne Arundel County
As defined in Section 11-2-106 of the Baltimore County Code, this law is designed to exempt the home of a disabled veteran or surviving spouse of a disabled veteran from all Baltimore County real property tax obligations.
The law also provides that a disabled veteran or surviving spouse of a disabled veteran may be eligible for a refund of taxes paid for up to three years prior to receiving the exemption.
Calvert County grants a real property tax refund upon the County portion of the real property tax paid upon the principal residence of a qualifying disabled veteran through the date that the Department of Veterans Affairs makes the determination of their disability, which refund may be granted retroactively. To qualify of the refund provided by this Article, the applicant shall meet the qualifications, and be subject to the requirements and limitations set forth at Section 7-208 of the Tax-Property Article of the Maryland Annotated Code, as amended from time to time; B. The property that is the subject of the refund application shall be the primary residence of the applicant; and C. The applicant shall provide the County Treasurer the Application for Exemption for Disabled Veterans document, or the Application for Exemption Surviving Spouses of Disabled Veterans document, whichever is applicable, approved by both the State Department of Taxation and the US Department of Veterans Affairs. Learn more here.
The Senior/Military Tax Credit provides a 20% tax credit for a maximum of five years, on County property taxes for individuals who are over 65 years of age, have adjusted gross income of less than $84,000 (140% of the HOTC income limit), have a dwelling with an assessed value of $400,000 or less, and who either own and lived in the dwelling for at least 40 years or are a retiree or surviving spouse of a retiree of the United States Uniformed Services.
Homeowners who qualify for this Senior/Military Tax Credit may also be eligible for the Maryland State Homeowners Tax Credit. Below are qualification criteria for both credits. Learn more here.
State’s Homeowner Tax Credit
• No age limitation
• Gross household income cannot exceed $60,000
• New worth (not including home or retirement savings/IRA) cannot exceed $200,000
• Must be principal residence
• Available on first $300,000 of property’s assessed value
• Deadline of September 1
County’s Senior/Military Tax Credit
• Must be at least 65 years of age
• Gross household income cannot exceed $84,000
• No limitation on net worth
• Must be a retired member or surviving spouse of a retiree of the United States Uniformed Services OR
• Owned and lived in the same dwelling for at least the preceding 40 years
• Must be principal residence
• Assessed real property value of $400,000 or less
• Credit is 20% of net County tax
• Credit may be granted for up to five years
• Annual application process – no automatic renewal
• Deadline of September 1
The County grants up to a 20% property tax credit for up to five years for the principal residence if the homeowner is at least 65 and has lived in the dwelling for at least the preceding 40 years, or is at least 65 years old and is a retired member of the uniform services of the United States. This tax credit is only granted on taxes resulting from the first $300,000 of assessed value of the property. Taxpayers may not have a combined gross household income exceeding $80,000. Learn more here.
Harford County Council Bill 17-021, will provide a 20% tax credit for a maximum of five years, on County property taxes for individuals who are over 65 years of age, have a dwelling with an assessed value of $400,000 or less, and who either own and have lived in the dwelling for at least 40 years or are a retiree or surviving spouse of a retiree of the United States’ Uniformed Services. The Senior Citizen and Veteran Tax Credit Rules and Regulations were adopted February 7, 2018.
Applications for tax year FY2020 will be available January 15, 2019.
Created in 2017, the Aging-in-Place Tax Credit is geared toward helping older residents living on fixed incomes stay in Howard County as they age. To be eligible, a County property owner must be either: at least 65 years old and have lived in the same dwelling for the last 40 years; OR, be at least 65 years old and a retired member of our Armed Forces. This tax credit is equal to 20 percent of the eligible County tax on the lesser of either the assessed value of the property or $500,000 reduced by the Homestead Tax Credit assessment. This credit may be granted for up to five years as long as the property owners remains qualified.
On March 7, 2017 the Montgomery County Council passed Bill 42-16, which provides a tax credit for people who are over 65 years of age and who either:
- Have owned and lived in the dwelling that they own for at least 40 consecutive years, or
- are retired from one of the United States’ armed forces (Air Force, Army, Coast Guard, Marine Corps, Navy), or are retired from the uniformed services of the National Oceanic and Atmospheric Administration or the Public Health Service, or are retired from the military reserves or the National Guard. To meet the Military Retiree requirement, one must be retired from one of these services. Being a veteran of a service but not actually having Retired status from that service does not meet the requirements for this tax credit.
Washington County homeowners classified as 50% – 100% service-connected disabled American veterans (and surviving spouses) may be eligible for real estate property tax credit. Click HERE for the application.