*NEW* Change to the Income Tax Offset Tax Credit (ITOC)

The Montgomery County Council passed Bill 48-16, which clarifies that the Income Tax Offset Tax Credit, or ITOC (this credit is labeled “County Property Tax Credit” on the property tax bill), may only be granted to owner-occupied residential properties. The State law has changed, and now to receive the ITOC, residential property owners must have a Homestead Tax Credit (HTC) application on file with the Maryland State Department of Assessments and Taxation (SDAT) as of May 1, 2023. If a property owner received the credit on last year’s bill, but did not submit an application before this year’s deadline, they will not have the credit on their bill this year and will also see an additional charge for last year’s credit of $692. Once the application is on file, it will automatically apply to future years. Owners that have approved HTC applications with SDAT but did not receive the credit and would like to dispute the removal of this credit can call 311 or apply for reinstatement of the credit by completing an application either online or mail.

Apply for the Homestead Tax Credit here.

Submit Reinstatement Application Online

You can submit an online application by using the link below.

ITOC Reinstatement Online Application



Submit Application by Mail

You can download the application , print it out and mail it to the following address, with the required attachments:

Department of Finance, Division of Treasury
Attn: ITOC Reinstatement Application
27 Courthouse Square, Suite 200
Rockville, Maryland 20850

Note: Incomplete Applications will not be processed.
Please make sure that you provide the required attachments with your application .

The required attachments must have the same address as the address of the property in question. The required attachments are:
  • A copy of the electric bill from the current or immediately prior month; AND AT LEAST ONE OF THE FOLLOWING DOCUMENTS:
    1. A copy of the property owner’s current, valid drivers license; or
    2. A copy of the first page of the property owner’s most recent Maryland Income Tax Return (the page that shows the owner’s address); or
    3. A copy of the first page of the property owner’s most recent Federal Income Tax Return (the page that shows the owner’s address).

If you have any questions, please call MC311 (dial 311 if you are in the County, and dial 240-777-0311 if you are calling from outside of Montgomery County).

Please mail your completed application, with required attachments, to:

Department of Finance, Division of Treasury
Attn: ITOC Reinstatement Application
27 Courthouse Square, Suite 200
Rockville, Maryland 20850