Skip to main content

*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. Beginning with Levy Year 2017, properties that are determined to be not owner-occupied will have the credit removed. Owners who want to dispute the removal of this credit can call 311 or apply for reinstatement of the credit by filling out this application. You can fill out the application online, print it out and mail it to the following address, with the required attachments:

Department of Finance, Division of Treasury
     Attn: ITOC Reinstatement Application
255 Rockville Pike, Suite L-15
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
255 Rockville Pike, Suite L-15
Rockville, Maryland 20850
 
Go Top