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Maryland State Department of Assessments & Taxation
2021 Homeowners’ Property Tax Credit Application HTC-1 Form ● Filing Deadline October 1, 2021
Apply online www.taxcredits.sdat.maryland.gov
The State of Maryland provides a credit for the If all four requirements are met, the amount of The principal purpose for which this information
real property tax bill for homeowners of all ages tax credit due, if any, will be calculated on the is sought is to determine your eligibility for a tax
who qualify on the basis of gross household basis of the gross household income for credit. Failure to provide this information will
income. For more information, please visit our calendar year 2020. result in a denial of your application. Some of
website at https://dat.maryland.gov/Pages/Tax- the information requested would be considered
Credit-Programs.aspx Limitations a “Personal Record” as defined in State
The lesser of $300,000 or the total assessed Government Article, § 10-624 consequently,
Eligibility value minus any Homestead credit, shall be you have the statutory right to inspect your file
A new application must be filed every year if used for calculating taxes eligible for credit. and to file a written request to correct or amend
applicant wishes to be considered for a tax any information you believe to be inaccurate or
credit. Actual taxes eligible for this credit do not ***NEW: Important Filing Deadlines incomplete. Additionally, it is unlawful for any
include fixed metropolitan charges which may The deadline for filing an application is October officer or employee of the state or any political
appear on the tax bill for such services as 1, 2021. However, if applicant submits a subdivision to divulge any income particulars
sewer, water or improvement repayments, and properly completed application before April set forth in the application or any tax return
do not include taxes for excess land acreage, 15th, 2021***, and that application is not filed except in accordance with judicial
other buildings or portions of buildings used for subject to an audit by the department, applicant legislative order. However, this information is
business purposes. Property owners with large will receive any credit due on the July 1, 2021 available to officers of the state, county or
tracts of land will have the credit limited to the tax bill. A properly completed application municipality in their official capacity and to
amount of taxes on land necessary for the means that all questions are answered, the taxing officials of any other state, or the federal
residential dwelling and does not include form is signed, copies of the entire federal government, as provided by statute.
excess acreage. The credit shall be limited to income tax return, schedules and forms,
the portion of the dwelling that is used only for necessary Social Security form (SSA-1099), INSTRUCTIONS FOR COMPLETING THE
the applicant’s residential purposes. Railroad Retirement Verification or Rate Letter APPLICATION
An application may be subjected to an audit at are all included and applicant has provided
any time and applicant may be requested to responses to any subsequent inquiries made Please Print Clearly
submit additional verification or other evidence by the department in a reasonable timeframe. If Do Not Staple Documents
of income in order to substantiate the the application is filed afterApril 15, 2021,*** Do Not Send Original Documents
application for the property tax credit. applicant should not expect to receive any tax
credit on the July 1, 2021 tax bill, and is Applicant Details
Requirements advised to pay the tax bill to receive the Field 1: Name - Enter the full legal name of
Applicant(s) must satisfy four (4) legal discount for early payment. applicant (last name, first name, middle initial).
requirements before eligibility can be Applicant must own or have a legal interest in
considered: How Tax Credits are Granted the property.
1. The dwelling for which the application is By submitting this application, the applicant will
being made, must be the applicant’s receive one of the following: Field 2: Social Security Number - Enter
principal residence. Applicant resides or Credit directly on the July property tax bill if applicant’s nine (9) digit social security number.
expects to reside for more than six (6) the application is completed properly and is
months of the tax year, including July 1, not subjected to audit and is received before Field 3: Date of Birth - Month, Day and Year
2021, unless unable to do so for reasons April 15, 2021 *** or the applicant was born.
of illness, need of special care or the A refund if the bill has already been paid; or
property was recently purchased. An Written denial stating the reason for Field 4: Mailing Address - Enter the address
individual who permits, pursuant to a court ineligibility. the applicant would like mail sent to if it differs
order or separation agreement, a spouse, from the property address. Applicant must
former spouse or children of that person’s County Supplemental Tax Credits include an explanation on a separate sheet of
family, to reside in a dwelling in which the Supplemental tax credits are available to paper.
individual has a legal interest, has met the eligible homeowners in Anne Arundel Co.,
residency requirement. A homeowner may Baltimore City, Baltimore Co., Calvert Co., Field 5: Current Marital Status - Check or mark
claim credit for only one principal Caroline Co., Carroll Co., Charles Co., which option best describes the applicant’s
residence. Frederick Co., Garrett Co., Harford Co., current status: single; or provide the month and
2. Applicant must have legal interest in the Howard Co., Kent Co., Montgomery Co., and date for: married, separated, divorced
property. Land installment sales, contract Washington Co. The supplemental tax credits (finalized) or widowed.
purchases, holders of a life estate and are administered by the State of Maryland
beneficiaries of certain trusts have Homeowners’ Tax Credit Program. To apply for Field 6: Enter the full legal name of Spouse
sufficient legal interest. the state tax credit and/or county supplemental and/or Residential Co-Owner (last name, first
3. Net worth, excluding the value of the tax credit, applicants are only required to name, middle initial). Residential Co-Owner
property for which the credit application is submit this application form (Form HTC-1). must own or have a legal interest in the
being made and the cash value of IRAs or Some applicants may be eligible for a
qualified retirement savings plans, must supplemental tax credit even though they may property. If more space is needed, enter
not exceed $200,000, as of December 31, be ineligible for a State credit based on information on a separate sheet of paper and
2020. income. include with this application.
4. Combined gross household income cannot Field 7: Social Security Number - Enter
Privacy and State Data System Security
exceed $60,000. Spouse and/or Residential Co-Owner(s) nine
Notice
(9) digit social security number.
HTC-1(v.1.0) Page 3 of 4
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