Property Tax Relief for Seniors in Maryland

Last updated: 22 March 2026

Bottom line: Maryland does not have one simple statewide senior exemption that automatically wipes out a property tax bill. For most older homeowners, the best first steps are the Homestead Property Tax Credit and the Homeowners’ Property Tax Credit, then any county or city program that applies where you live.

If you are on a fixed income, act in this order: check your Homestead status, file the state Homeowners’ credit if you may qualify, and then check your county’s rules. That last step matters because senior relief in Montgomery, Howard, and St. Mary’s looks very different, and the former Prince George’s elderly credit is suspended effective June 30, 2025 as of March 2026.

If your home is at risk from this tax bill right now

• If you got a delinquent tax notice or tax sale warning, call your local billing office today using Maryland’s official tax billing and collection office finder, and review the Homeowner Protection Program, which may help keep an eligible home out of tax sale for at least three years.
• If your July bill is too high, file the state Homeowners’ credit now using the 2026 HTC-1 form. A properly completed application filed by April 15, 2026 may show on the July bill, and filings through October 1, 2026 may still produce a revised bill or refund.
• If you never filed Homestead, check today in Maryland’s Real Property Search. The Homestead credit is a one-time application and can sharply limit future taxable assessment growth on a principal residence.

Fastest ways to cut the next bill

• Check your Homestead status first: Use the state Real Property Search to see whether a Homestead application is already on file.
• File the income-based state credit next: The Homeowners’ Property Tax Credit is Maryland’s main circuit-breaker program for homeowners with limited income.
• Use the right office: Questions about assessment, ownership, and Homestead usually go to the local assessment office. Questions about the bill, refunds, tax sale, or payment status usually go to the billing and collection office.
• Get free guidance if forms feel overwhelming: Maryland Access Point can connect older adults, people with disabilities, and caregivers to local help at 1-844-627-5465, and 211 Maryland offers translation in 150+ languages.

Start with the two state programs most seniors miss

File the state programs before you assume you need a lawyer or a payment plan. In the Maryland Department of Assessments and Taxation’s December 30, 2025 reassessment release, 92.7% of Group 2 residential properties increased in value, and average residential values in that group rose 13.2%. The same release says Homeowners’ Property Tax Credit payments reached $63.9 million in fiscal year 2025.

In plain English: Maryland relief usually comes in layers. One layer caps how fast your taxable assessment can rise. Another layer cuts the bill if your income is low enough. A third layer may come from your county. A fourth layer, in a few places, may freeze or defer part of the county tax.

People often say “exemption,” but in Maryland the real tools are usually a credit, a cap, a freeze, or a deferral. If you already paid and later win a credit, the county may issue a refund. That feels like a rebate, but it usually comes from a credit approval, not from a separate statewide rebate program.

Type of help	What it does	Usually age-based?	Where to start
Homestead credit	Caps taxable assessment growth on a principal residence	No	State Homestead page or Real Property Search
Homeowners’ credit	Income-based circuit-breaker that lowers taxes when the bill is too high for household income	No	HTC-1 application
County supplement	Extra local help in some counties, often through the same state application	Not always	HTC-1 form
Local senior credit or freeze	County-created help, often based on age, income, years in home, or assessed value	Usually yes	Your county finance or treasury page
Deferral	Lets you delay payment of part of the county tax increase; it is not forgiveness	Usually yes	Montgomery County deferral page
Tax sale protection	May help keep an eligible home out of tax sale and help with arrears	Priority for older adults	State Homeowner Protection Program

Quick facts Maryland seniors should know first

• Best immediate takeaway: Check Homestead, then file the Homeowners’ credit, then check county senior rules.
• Major rule: The state Homeowners’ credit has a household income limit of $60,000 and a net worth limit of $200,000, not counting the home or qualified retirement savings.
• Real obstacle: For the state credit, Social Security and Railroad Retirement count as income.
• Useful fact: The current 2026 HTC-1 form also covers county supplemental credits in Anne Arundel, Baltimore City, Baltimore County, Calvert, Caroline, Carroll, Charles, Frederick, Garrett, Harford, Howard, Kent, Montgomery, and Washington.
• Best next step: Use the assessment office finder and billing office finder so you do not waste time calling the wrong place.

Who qualifies in Maryland

Start by checking whether the home is truly your principal residence. For both Homestead and the state Homeowners’ credit, Maryland generally wants the home to be the place where you live for at least six months of the year, including July 1, unless you cannot do that because of illness, special care, or another stated exception.

Ownership matters too. The state Homeowners’ credit is not limited to people with a standard deed. The 2026 HTC-1 instructions say land installment purchasers, life-estate holders, and beneficiaries of certain trusts can have enough legal interest to qualify. That is good news for older adults who planned for probate or caregiver support.

County senior programs can be much narrower. Local rules may add an age test such as 65+ or 70+, an income ceiling, a years-in-home rule, or an assessed-value cap. Some only reduce the county line on the bill. They may not reduce the state line, municipal line, water or sewer charges, or special fees.

The Maryland programs and county options worth checking first

Maryland Homeowners’ Property Tax Credit

• What it is: Maryland’s main income-based circuit-breaker credit for homeowners.
• Who can get it: You must own or have a legal interest in the home, use it as your principal residence, have net worth under $200,000 excluding the home and retirement savings, and have combined gross household income no higher than $60,000.
• How it helps: Maryland limits the tax you are expected to pay using the official formula. It only applies to taxes on the first $300,000 of assessed value and does not cover fixed water, sewer, or similar charges.
• How to apply: File the 2026 HTC-1 each year. File by April 15, 2026 for the best chance of seeing the credit on the July bill. File by October 1, 2026 for a revised bill or refund. For help, the form lists 410-767-4433 and 1-800-944-7403.
• What to gather: Your full federal return and schedules, 2025 income records, SSA-1099 if you receive Social Security, any Railroad Retirement letter if relevant, proof of public assistance or SSI if relevant, and your property account number.

Income examples: Under the state formula, if your property tax is higher than the amount below, the credit may cover the difference.

Household income	Maximum tax you are expected to pay	If your tax bill is higher
$20,000	$780	The credit may cover the amount above $780
$30,000	$1,680	The credit may cover the amount above $1,680
$40,000	$2,580	The credit may cover the amount above $2,580
$60,000	$4,380	The credit may cover the amount above $4,380

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Maryland Homestead Property Tax Credit

• What it is: A cap on how fast the taxable assessment on your principal residence can rise. This is not income-based.
• Who can get it: The home must be your principal residence, and Maryland generally requires you to live there for at least six months of the year, including July 1, unless a listed health or special-care exception applies.
• How it helps: State law caps the annual increase in taxable assessment at 10% for state tax purposes, and local governments can adopt lower caps. Current local caps are listed in the state’s 2025-2026 tax rates and Homestead caps PDF.
• How to apply: File the one-time Homestead application through Maryland OneStop or by mail. Then check your status in Real Property Search.
• What to gather: Your property identification number, names and birth dates of owners and spouses, Social Security numbers or ITINs, and the residency details asked on the Homestead form. For questions, call 410-767-2165 or 1-866-650-8783.

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Homeowner Protection Program

• What it is: A state program for homeowners of limited income who are in danger of tax sale.
• Who can get it: The home must be your principal residence, assessed at no more than $300,000, with combined annual income no more than $60,000 and assets no more than $200,000, not counting the home.
• How it helps: The program may keep the home out of tax sale for at least three years and may help with property tax arrears. Priority is given to homeowners age 60 or older, certain disability benefit recipients, and people who have lived in the home for 10 years or more.
• How to apply: Use the official HPP page for the online or paper application. Apply quickly if you already have a tax sale warning.
• What to gather: Be ready with your assessment, income, and asset information, plus anything the state requests on the HPP application. Important: Enrollment is limited and not guaranteed.

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Montgomery County Senior Property Tax Credit

• What it is: An extra county credit for older homeowners in Montgomery County.
• Who can get it: You must be at least 65, use the home as your principal residence, and qualify for either the state Homeowners’ credit or the county supplement.
• How it helps: Montgomery says the senior credit equals 50% of the combined State Homeowners’ Tax Credit and County Supplement.
• How to apply: There is no separate application. File the state Homeowners Tax Credit application.
• What to gather: Use the same documents needed for the state HTC. Montgomery directs applicants to SDAT at 1-800-944-7403.

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Howard County Senior Tax Credit

• What it is: A county credit for older homeowners in Howard County.
• Who can get it: At least one applicant must be 65 by June 30, 2026, the home must be the principal residence, combined household income must be no more than $108,200 for tax year 2026, and combined net worth must be no more than $827,200 as of December 31, 2025.
• How it helps: Howard County says the credit is 25% of the net county property tax.
• How to apply: Apply on the Howard County tax credits page by October 1, 2026. Howard says this credit does not renew automatically.
• What to gather: Proof of age, income, net worth, and any other documents Howard Finance requests. For help, call 410-313-2062.

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Montgomery County Senior Property Tax Deferral

• What it is: A way to delay part of the county tax increase. This is not a waiver or forgiveness.
• Who can get it: At least one applicant must be 65 or older, the property must be the principal residence, at least one applicant must have lived there for five consecutive years, and household income must not have exceeded $80,000 in the previous calendar year.
• How it helps: You may defer the amount by which the current county tax exceeds the previous county tax. The county says the deferred tax is not charged interest during the deferral period.
• How to apply: Apply each year by September 1 using the official deferral page.
• What to gather: Ownership and occupancy proof, income records, and anything needed to sign the county’s Tax Deferral and Lien Agreement. Read the page carefully because the deferred taxes become a lien and personal liability.

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St. Mary’s County senior tax credits

• What it is: One county application that checks three senior options and applies only the most valuable one.
• Who can get it:
  • Matching credit: Age 70+ and receiving the Maryland Homeowners’ Tax Credit.
  • CAP freeze: Age 70+, principal residence in St. Mary’s, and taxable net income of $80,000 or less.
  • 65-10 credit: Age 65+, principal residence, assessed value under $400,000, taxable net income of $80,000 or less, and either retired active-duty military or on the deed for 40 years.
• How it helps: The county may match the state credit, freeze county tax liability at a base year, or give a 10% county tax credit for up to five years.
• How to apply: Apply every year by September 1. St. Mary’s says applications received before May 1 may be eligible to appear on the bill.
• What to gather: Proof of age, taxable net income, deed history, assessed value, and DD214 if using the military rule. Application help is available through St. Mary’s Department of Aging & Human Services at 301-475-4200 ext. 1064, 1654, or 3104.

How different county rules can be

Do not assume your county matches your neighbor’s county. These examples show why local research matters.

Jurisdiction	What is active as of March 2026	Main catch
Montgomery County	Senior credit for 65+ tied to the state HTC, plus a senior deferral	The senior credit depends on the state HTC or county supplement, and the deferral creates a lien
Howard County	Senior credit and separate Aging in Place-style county options	Income and net-worth rules are much higher than the state HTC, but you must reapply yearly
St. Mary’s County	One application checks three senior credits	Only one county senior credit can apply in a tax year, and you must reapply annually
Prince George’s County	The former elderly credit is suspended	Do not count on this program unless the county officially reactivates it

How to apply without wasting time

• Check Homestead status first. If the one-time Homestead form is already approved, do not file it again. Use Real Property Search.
• Pull your documents before opening the HTC form. Most delays happen because people start the application without tax returns, Social Security statements, or the property account number.
• Use online filing when you can. Maryland says mailed applications take longer.
• Read your county page before you submit. Some senior programs are automatic through the state form. Others need a county-only form.
• Do not wait for a perfect answer if the deadline is near. File what you can on time, then respond quickly if the agency asks for more proof.
• If you file after April 15, do not assume your July bill will update in time. Maryland tells late filers to be careful about waiting to pay while the credit is still pending.
• Call the right office if you are stuck. Use the assessment office finder for assessment and Homestead issues, and the billing office finder for tax bill, refund, and tax sale issues.

Application checklist

• ☐ Most recent property tax bill or property account number
• ☐ Full federal income tax return and all schedules, if filed
• ☐ Social Security Form SSA-1099 or other retirement statements
• ☐ Proof of any pension, annuity, IRA, or other income
• ☐ Proof of public benefits, disability benefits, or Railroad Retirement if relevant
• ☐ Photo ID and basic ownership details
• ☐ Trust, life-estate, or deed papers if the title is not simple
• ☐ Copies of everything you submit, plus a screenshot or mailing receipt

Reality checks before you apply

• Income surprise: For the state Homeowners’ credit, nontaxable Social Security and Railroad Retirement still count as income. This trips up many retirees.

• Bill surprise: Even a good credit may only cut the county line. It may not reduce state tax, city tax, water, sewer, bay fees, or other charges.

• Delay surprise: The state can audit an HTC application at any time. Missing papers can push the credit past the July bill.

• Local-rule surprise: A county may have a great senior credit, but it may also require years in the home, a separate county form, or annual renewal.

Common mistakes to avoid

• Using taxable income instead of gross household income on the state HTC form.
• Leaving out adult household income when the rules say it must be counted.
• Forgetting the one-time Homestead application after buying a home or moving.
• Thinking a local senior credit is automatic just because you already receive Homestead.
• Sending paperwork to the wrong office. Assessment offices and billing offices do different jobs.
• Waiting until after a tax sale warning arrives. Some programs help most when you apply early.

Best options by need

• My income is low and the bill is too high: Start with the state Homeowners’ credit.
• My assessment jumped, but my income is not low: Make sure the Homestead credit is active.
• I am behind and worried about tax sale: Contact your billing office and review the Homeowner Protection Program right away.
• I need county-only help: Check your county page. Montgomery, Howard, and St. Mary’s each have strong local senior rules, but they work differently.
• I can pay now but not future increases: If you live in Montgomery County, review the senior property tax deferral.

If your application gets denied

• Ask for the exact reason in writing. Was it income, residency, ownership, missing documents, or a local rule?
• Call quickly and ask what can still be fixed. Many denials start as missing paperwork problems.
• For Homestead: Maryland says a final denial may be appealed within 30 days to the local Property Tax Assessment Appeal Board.
• For the state Homeowners’ credit: Maryland says denial letters explain the appeal path to the local Property Tax Assessments Appeals Board.
• For county-only programs: Ask whether there is a local review, a new filing window, or a reapplication option for the next tax year.

What to try next if the main path fails

• Check for a county supplement even if the state credit is small or zero. The current HTC-1 form says some people may still qualify for a supplement.
• Review your assessment. If market value looks wrong, use Maryland’s assessment appeal process.
• Ask about a payment arrangement with your county billing office if the balance is already due.
• Get hands-on help from Maryland Access Point or free tax-prep volunteers before the next deadline.

Local resources

• Maryland Access Point: Free local counseling for older adults, caregivers, and people with disabilities. Call 1-844-627-5465 or use the local MAP office finder. Maryland Relay users can call 711.
• 211 Maryland: Dial 211 or use 211 Maryland for emergency help, benefits screening, language access, and local referrals.
• Free tax preparation: 211 Maryland’s tax help page can connect you with IRS Volunteer Income Tax Assistance, CASH Campaign partners, and AARP Tax-Aide sites.
• AARP Maryland property tax aid: A useful plain-language explainer is available through AARP Maryland.

Diverse communities

• Seniors with disabilities: The Homeowner Protection Program gives priority to some disability benefit recipients, and Maryland Access Point works with both older adults and adults with disabilities.
• Veteran seniors: Some county programs have veteran-specific rules. For example, St. Mary’s 65-10 credit includes retired active-duty military, and Howard County has separate service-member property tax options.
• Immigrant and refugee seniors: The state HTC form accepts an ITIN as well as a Social Security number, and 211 Maryland offers translation help.
• Rural seniors with limited internet access: Mail filing is still allowed for the state HTC and Homestead, and phone help is available through MAP, county aging offices, and local tax offices.

Other options if none of the main routes solve the problem

• Paid tax or legal help: If title, trust, deed, or estate issues are blocking a credit, a fee-based Maryland tax professional or elder-law attorney may save time.
• Assessment challenge: If the value itself looks too high, an assessment appeal may matter more than a credit.
• Housing-cost review: If property tax is only part of the problem, ask 211 or MAP about utility help, food help, and other supports that free up cash for housing.

Frequently asked questions

Is there a Maryland property tax exemption just for seniors?

Not as one simple statewide benefit. Maryland’s main statewide tools are the Homestead Property Tax Credit and the Homeowners’ Property Tax Credit. Senior-only help is usually local. That is why the answer depends heavily on your county or city.

What is the difference between Homestead and the Homeowners’ Property Tax Credit?

Homestead limits how fast your taxable assessment can rise on a principal residence. It is not income-based and usually only needs a one-time application. The Homeowners’ credit is income-based, works like a circuit-breaker, and generally requires an annual application.

Do Social Security and retirement income count for the state Homeowners’ credit?

Yes. Maryland says nontaxable Social Security and Railroad Retirement must be reported as income for this program. The state also asks for many other kinds of income, even when those amounts are treated differently on tax returns. This is one of the biggest reasons retirees get denied.

Can I still get help if I already paid my property tax bill?

Often, yes. The current 2026 HTC-1 instructions say a homeowner who files by October 1, 2026 may still receive a revised bill or a refund if the bill was already paid. Do not assume the money is lost just because you paid first.

Can a home in a trust or life estate still qualify for Maryland tax relief?

Sometimes, yes. The 2026 Homeowners’ credit instructions say land installment purchasers, life-estate holders, and beneficiaries of certain trusts can have enough legal interest to qualify. County-only senior credits may have extra rules, so check the local page if the title is unusual.

Which counties have county supplemental credits through the state application?

The 2026 HTC-1 form lists supplemental credits in Anne Arundel, Baltimore City, Baltimore County, Calvert, Caroline, Carroll, Charles, Frederick, Garrett, Harford, Howard, Kent, Montgomery, and Washington counties. That is not the full list of all local senior programs in Maryland. It is only the list of county supplements handled through the HTC-1 form.

Is Prince George’s County’s elderly property tax credit active right now?

No, not as of this guide’s last review. Prince George’s County says the elderly credit was suspended effective June 30, 2025, and the county’s portal says it is closed at this time. If you live there, check the county page again before counting on that program.

Resumen en español

Empiece hoy mismo con los programas del estado. En Maryland, la ayuda principal para dueños mayores suele venir del Homestead Property Tax Credit y del Homeowners’ Property Tax Credit. El primero limita cuánto puede subir el valor tributable de su vivienda principal. El segundo reduce el impuesto si sus ingresos del hogar son bajos.

Después, revise las reglas de su condado. Condados como Montgomery, Howard y St. Mary’s tienen ayuda local distinta. Si necesita ayuda para entender formularios o encontrar recursos, llame a Maryland Access Point al 1-844-627-5465 o use 211 Maryland. Si ya recibió un aviso de deuda o de tax sale, contacte hoy mismo a su oficina local de cobro y revise el Homeowner Protection Program.

About This Guide

This guide uses official federal and state sources, along with other high-trust nonprofit and community resources mentioned in the article.

Editorial note: This guide is produced based on our Editorial Standards using official and other high-trust sources, regularly updated and monitored, but not affiliated with any government agency and not a substitute for official agency guidance. Individual eligibility outcomes cannot be guaranteed.

Verification: Last verified 22 March 2026, next review 22 July 2026.

Corrections: Please note that despite our careful verification process, errors may still occur. Email info@grantsforseniors.org with corrections and we respond within 72 hours.

Disclaimer: This article is for informational purposes only. It is not legal, financial, disability-rights, immigration, veterans-benefit, or government-agency advice. Program rules, policies, deadlines, and availability can change. Always confirm current details directly with the official program or local office before you act.