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 taxes.
Taxpayers must apply for the State HOTC to be considered for the County Supplement. Only the application for the State HOTC must be completed—there is no additional application for the County Supplement.
Applications must be submitted to SDAT by October 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.
Montgomery County Council passed Bill 3-25 which requires certain calculated amounts under the bill to be increased annually based upon the Consumer Price Index for All Urban Consumers (CPI-U) for the Washington-Arlington-Alexandria Core Based Statistical Area (CBSA).
The revised numbers to be used in the calculation for the July 1, 2026 tax billing are as follows:
o The assessed value on which the credit applies is increased to $383,100;
o The combined income eligibility level for the credit is increased to $76,620;
o The net worth criteria is increased to $255,400;
The progressive scale of the amounts of the credit based upon income levels is also increased as follows:
o Allowable Percentage Combined Gross Income Limit - 0% is increased to $25,540
o Allowable Percentage Combined Gross Income Limit - 2% is increased to $7,660
o Allowable Percentage Combined Gross Income Limit - 5% is increased to $10,220
o Allowable Percentage Combined Gross Income Limit – 6.5% is increased to $10,220
o Allowable Percentage Combined Gross Income Limit - 8% is increased to $53,630
This webpage is updated by March 1 st annually with the revised calculation amounts.
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 taxes.
Taxpayers must apply for the State HOTC to be considered for the County Supplement. Only the application for the State HOTC must be completed—there is no additional application for the County Supplement.
Applications must be submitted to SDAT by October 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.
Montgomery County Council passed Bill 3-25 which requires certain calculated amounts under the bill to be increased annually based upon the Consumer Price Index for All Urban Consumers (CPI-U) for the Washington-Arlington-Alexandria Core Based Statistical Area (CBSA).
The revised numbers to be used in the calculation for the July 1, 2026 tax billing are as follows:
o The assessed value on which the credit applies is increased to $383,100;
o The combined income eligibility level for the credit is increased to $76,620;
o The net worth criteria is increased to $255,400;
The progressive scale of the amounts of the credit based upon income levels is also increased as follows:
o Allowable Percentage Combined Gross Income Limit - 0% is increased to $25,540
o Allowable Percentage Combined Gross Income Limit - 2% is increased to $7,660
o Allowable Percentage Combined Gross Income Limit - 5% is increased to $10,220
o Allowable Percentage Combined Gross Income Limit – 6.5% is increased to $10,220
o Allowable Percentage Combined Gross Income Limit - 8% is increased to $53,630
This webpage is updated by March 1 st annually with the revised calculation amounts.