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Maryland State Department of Assessments & Taxation
2023 Homeowners’ Property Tax Credit Application HTC- 1 Form ● Filing Deadline October 1, 2023
Apply online: 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 2022. 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
A new application must be filed every year if used for calculating taxes eligible for credit. incomplete. Additionally, it is unlawful for any
applicant wishes to be considered for a tax officer or employee of the state or any political
credit. Actual taxes eligible for this credit do not Important Filing Deadlines subdivision to divulge any income particulars
include fixed metropolitan charges which may The deadline for filing an application is October
set forth in the application or any tax return
appear on the tax bill for such services as 1, 2023. However, if applicant submits a filed except in accordance with judicial
sewer, water, or improvement repayments, and properly completed application before April legislative order. However, this information is
do not include taxes for excess land acreage, 15th, 2023, and that application is not subject available to officers of the state, county, or
other buildings or portions of buildings used for to an audit by the department, applicant will municipality in their official capacity and to
business purposes. Property owners with large receive any credit due on the July 1, 2023, tax taxing officials of any other state, or the federal
tracts of land will have the credit limited to the bill. A properly completed application means government, as provided by statute.
amount of taxes on land necessary for the that all questions are answered, the form is
residential dwelling and does not include signed, copies ofthe entire federal income tax INSTRUCTIONS FOR COMPLETING THE
excess acreage. The credit shall be limited to return, schedules and forms, necessary Social APPLICATION
the portion of the dwelling that is used only for Security form (SSA-1099), Railroad Retirement
Rate Letter are all included, and
the applicant’s residential purposes. Verification or ⮚ Please Print Clearly
An application may be subjected to an audit at applicant has provided responses to any ⮚ Do Not Staple Documents
any time and applicant may be requested to subsequent inquiries made by the department Do Not Send Original Documents
submit additional verification or other evidence in a reasonable timeframe. If the application is ⮚
of income in order to substantiate the filed after April 15, 2023, applicant should not Applicant Details
application for the property tax credit. expect to receive any tax credit on the July 1, Field 1: Name - Enter the full legal name of
2023, tax bill, and is advised to pay the tax bill applicant (last name, first name, middle initial).
Requirements to receive the discount for early payment. Applicant must own or have a legal interest in
Applicant(s) must satisfy four (4) legal the property.
requirements before eligibility can be How Tax Credits are Granted
considered: By submitting this application, the applicant will
which the application is receive one of the following: Field 2: Social Security Number - Enter
1. The dwelling for applicant’s nine (9) digit social security number.
being made, must be the applicant’s ⮚ Credit directly on the July property tax bill if
principal residence. Applicant resides or the application is completed properly and is Field 3: Date of Birth - Month, Day, and Year
expects to reside for more than six (6) not subjected to audit and is received before the applicant was born.
months of the tax year, including July 1, April 15, 2023; or
2023, unless unable to do so for reasons ⮚ A refund if the bill has already been paid; or Field 4: Mailing Address - Enter the address
of illness, need of special care or the ⮚ Written denial stating the reason for the applicant would like mail sent to if it differs
property was recently purchased. An ineligibility. from the property address. Applicant must
individual who permits, pursuant to a court include an explanation on a separate sheet of
order orseparation agreement, a spouse, County Supplemental Tax Credits paper.
former spouse, or children of that person’s Supplemental tax credits are available to
family, to reside in a dwelling in which the eligible homeowners in Anne Arundel Co., Field 5: Current Marital Status - Check or mark
individual has a legal interest, has met the Baltimore City, Baltimore Co., Calvert Co., which option best describes the applicant’s
residency requirement. A homeowner may Caroline Co., Carroll Co., Charles Co., current status: single; or provide the month and
claim credit for only one principal Frederick Co., Garrett Co., Harford Co.,
residence. must have legal i Howard Co., The supplemental tax credits date for: married, separated, divorced
Kent Co., Montgomery Co., and
2. Applicant nterest in the Washington Co. (finalized) or widowed.
property. Land installment sales, contract are administered by the State of Maryland the full legal name of Spouse
purchases, holders of a life estate and Homeowners’ Tax Credit Program. To apply for Field 6: Enter
the state tax credit and/or county supplemental and/or Residential Co-Owner (last name, first
beneficiaries of certain trusts have
sufficient legal interest. tax credit, applicants are only required to name, middle initial). Residential Co-Owner
3. Net worth, excluding the value of the submit this application form (Form HTC-1). must own or have a legal interest in the
property for which the credit application is Some applicants may be eligible for a property. If more space is needed, enter
being made and the cash value of IRAs or supplemental tax credit even though they may information on a separate sheet of paper and
qualified retirement savings plans, must be ineligible for a state credit based on income. include with this application.
not exceed $200,000, as of December 31,
2022. Privacy and State Data System Security Field 7: Social Security Number - Enter
4. Combined gross household income cannot Notice Spouse and/or Residential Co-Owner(s) nine
exceed $60,000. 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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