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Montgomery County Supplemental Homeowners Property Tax Credit (County Supplement)

This program provides additional County tax credits for homeowners who qualify for the State Homeowners Tax Credit.  Eligibility is based on a homeowner’s household income as compared to their property tax bill.

The State Homeowner’s Property Tax Credit (HOTC) program and this County Supplement are administered by the Maryland State Department of Assessments and Taxation (SDAT), as is the Senior Property Tax Credit. Click here to go to the State’s HOTC informational website, or click here to go directly to the application.

The State HOTC and the County Supplement are granted to eligible homeowners of all ages. Even though the State HOTC is applied against all real property taxes (State, County, and Municipal), the County Supplement is applied only against the General County and Special Service Area real property tax.

Taxpayers must apply for the State HOTC to be considered for the County Supplement.

Applications must be submitted to SDAT by September 1st to be applicable for that tax year, EXCEPT that taxpayers who are at least 70 years of age may submit retroactive applications for the current and 3 prior levy years at any time.

Effective levy year 2005, Montgomery County enhanced the program by (1) doubling the maximum property assessment amount used for computing the tax to $300,000, and (2) changing the income formula to allow for eligibility at a higher income level.

Due to changes in the State HOTC credit program in levy year 2006, qualified retirement savings are now excluded from the maximum $200,000 net worth requirement (this net worth requirement already excluded the value of the principal property).

 

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