State Homeowners Property Tax Credit (HOTC)

The HOTC provides credits against the homeowner's property tax bill if the property taxes exceed a fixed % of the applicants’ gross income.   

To be eligible:
  • You must own or have a legal interest in the property.
  • The dwelling on which you are seeking the tax credit must be your principal residence where you live at least six months of the year, including July 1, unless you are a recent home purchaser or unless you are unable to do so because of your health or need of special care.
  • Your net worth, not including the value of the property on which you are seeking the credit or any qualified retirement savings or Individual Retirement Accounts, must be less than $200,000.
  • Your combined gross household income cannot exceed $60,000
For more information about the State HOTC, click here .

To go straight to the Application, click here

The Application is used for the State Homeowners Tax Credit, the Montgomery County Supplemental Homeowners Property Tax Credit, and the Montgomery County Senior Tax Credit.  Only one Application is required to receive all three tax credits (the Senior Tax Credit is available only to property owners age 65 and over, with other restrictions).