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Maryland State Department of Assessments & Taxation
2024 Homeowners’ Property Tax Credit Application HTC-1 Form ● Filing Deadline October 1, 2024
Apply Online for Faster, Easier Filing & Status Updates: http://www.taxcredits.sdat.maryland.gov/
The State of Maryland provides a credit for the If all four requirements are met, the amount of credit. Failure to provide this information will
real property tax bill for homeowners of all ages tax credit due, if any, will be calculated on the result in a denial of your application. Some of
who qualify on the basis of gross household basis of the gross household income for the information requested would be considered
income. For more information, please visit our calendar year 2023. a “Personal Record” as defined in State
website at https://dat.maryland.gov/Pages/Tax- Government Article, § 10-624 consequently,
Credit-Programs.aspx Limitations you have the statutory right to inspect your file
The lesser of $300,000 or the total assessed and to file a written request to correct or amend
Eligibility value minus any Homestead credit, shall be any information you believe to be inaccurate or
Actual taxes eligible for this credit do not used for calculating taxes eligible for credit. incomplete. Additionally, it is unlawful for any
include fixed metropolitan charges which may officer or employee of the state or any political
appear on the tax bill for such services as Important Filing Deadlines subdivision to divulge any income particulars
sewer, water, or improvement repayments, and The deadline for filing an application is October set forth in the application or any tax return
do not include taxes for excess land acreage, 1, 2024. However, if applicant submits a filed except in accordance with judicial
other buildings or portions of buildings used for properly completed application by April 15th, legislative order. However, this information is
business purposes. Property owners with large 2024, and that application is not subject to an available to officers of the state, county, or
tracts of land will have the credit limited to the audit by the department, applicant will receive municipality in their official capacity and to
amount of taxes on land necessary for the any credit due on the July 1, 2024, tax bill. A taxing officials of any other state, or the federal
residential dwelling and does not include properly completed application means that all government, as provided by statute.
excess acreage. The credit shall be limited to questions are answered, the form is signed,
the portion of the dwelling that is used only for copies of the entire federal income tax return, INSTRUCTIONS FOR COMPLETING THE
the applicant’s residential purposes. schedules and forms, necessary Social APPLICATION
An application may be subjected to an audit at Security form (SSA-1099), Railroad Retirement
any time and applicant may be requested to Verification or Rate Letter are all included, and ⮚ Please Print Clearly
submit additional verification or other evidence applicant has provided responses to any ⮚ Do Not Staple Documents
of income in order to substantiate the subsequent inquiries made by the department ⮚ Do Not Send Original Documents
application for the property tax credit. in a reasonable timeframe. If the application is
filed after April 15, 2024, applicant should not Applicant Details
Requirements expect to receive any tax credit on the July 1, Field 1: Name - Enter the full legal name of
Applicant(s) must satisfy four (4) legal 2024, tax bill, and is advised to pay the tax bill applicant (last name, first name, middle initial).
requirements before eligibility can be to receive the discount for early payment. Applicant must own or have a legal interest in
considered: the property.
1. The dwelling for which the application is How Tax Credits are Granted
being made, must be the applicant’s By submitting this application, the applicant will
or receive one of the following: Field 2: Social Security Number - Enter
principal residence. Applicant resides applicant’s nine (9) digit social security number.
expects to reside for more than six (6) ⮚ Credit directly on the July property tax bill if
months of the tax year, including July 1, the application is completed properly and is Field 3: Date of Birth -Month, Day, and Year
2024, unless unable to do so for reasons not subjected to audit and is received before the applicant was born.
of illness, need of special care or the April 15, 2024; or
property was recently purchased. An ⮚ A refund if the bill has already been paid; or Field 4: Mailing Address - Enter the address
individual who permits, pursuant to a court ⮚ Written denial stating the reason for the applicant would like mail sent to if it differs
order or separation agreement, a spouse, ineligibility. from the property address. Applicant must
former spouse, or children of that person’s include an explanation on a separate sheet of
family, to reside in a dwelling in which the County Supplemental Tax Credits paper.
individual has a legal interest, has met the Supplemental tax credits are available to
residency requirement. A homeowner may eligible homeowners in Anne Arundel Co., Field 5: Current Marital Status -Check or mark
claim credit for only one principal Baltimore City, Baltimore Co., Calvert Co., which option best describes the applicant’s
residence. Caroline Co., Carroll Co., Charles Co., current status: single; or provide the month and
2. Applicant must have legal interest in the Frederick Co., Garrett Co., Harford Co.,
date for: married, separated, divorced
property. Land installment sales, contract Howard Co., Kent Co., Montgomery Co., and
of a life estate and Washington Co. The supplemental tax credits (finalized) or widowed.
purchases, holders
beneficiaries of certain trusts have are administered by the State of Maryland Field 6: Enter the full legal name of Spouse
sufficient legal interest. Homeowners’ Tax Credit Program. To apply for
3. Net worth, excluding the value of the the state tax credit and/or county supplemental and/or Residential Co-Owner (last name, first
property for which the credit application is tax credit, applicants are only required to name, middle initial). Residential Co-Owner
being made and the cash value of IRAs or submit this application form (Form HTC-1). must own or have a legal interest in the
qualified retirement savings plans, must Some applicants may be eligible for a property. If more space is needed, enter
not exceed $200,000, as of December 31, supplemental tax credit even though they may information on a separate sheet of paper and
2023. be ineligible for a state credit based on income. include with this application.
4. Combined gross household income cannot
exceed $60,000. Privacy and State Data System Security Field 7: Social Security Number - Enter
Notice Spouse and/or Residential Co-Owner(s) nine
The principal purpose for which this information (9) digit social security number.
is sought is to determine your eligibility for a tax
HTC-1 (v.1.0)
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