In Maryland, seniors do not stop paying property taxes at any age. The state has no age-based exemption that ends property tax liability at 65, 70, or any other birthday. What Maryland offers instead is a set of credits and deferrals tied mainly to income and, in some counties, to age. Used together, they can shrink a senior’s bill to a small fraction of what it would otherwise be, and in one narrow case they can eliminate it entirely.
The Homeowners’ Property Tax Credit Does the Heavy Lifting
The single most valuable program for Maryland seniors on limited incomes is the Homeowners’ Property Tax Credit. It has no age requirement. It caps the share of your income that goes to property taxes and issues a credit for anything your bill exceeds that cap. For lower-income households, the credit can wipe out most of the annual tax.
You qualify if you meet four conditions: you own or hold a legal interest in the home; it’s your principal residence and you live there at least six months of the year, including July 1 (with exceptions for recent purchases or health-related moves); your combined household gross income is $60,000 or less; and your net worth, excluding the home and qualified retirement accounts like IRAs, is under $200,000. Because the home and retirement savings don’t count against the net-worth ceiling, retirees whose wealth is concentrated in exactly those two places often qualify even when they don’t expect to.1Maryland Department of Assessments and Taxation. Homeowners’ Property Tax Credit Program
How the Credit Is Calculated
The state runs your income through a sliding-scale formula to decide how much property tax you should reasonably pay. Anything your actual bill exceeds that figure becomes your credit:
- 0% on the first $8,000 of income
- 4% on the next $4,000
- 6.5% on the next $4,000
- 9% on all income above $16,000
A household earning $25,000 would be expected to pay about $1,230 in property taxes under this formula. If the actual bill is $3,500, the credit covers the $2,270 difference.1Maryland Department of Assessments and Taxation. Homeowners’ Property Tax Credit Program
How to Apply
You apply on Form HTC-1, either online through Maryland’s OneStop portal or by mail to the State Department of Assessments and Taxation, Homeowners’ Tax Credit Program, P.O. Box 49005, Baltimore, MD 21297. SDAT does not accept applications by email. Online filing is faster and lets you track status.2Maryland State Department of Assessments and Taxation. 2026 Homeowners’ Property Tax Credit Application HTC-1 Form
Plan on attaching your federal income tax return, Social Security statements (Form SSA-1099), and any pension or annuity paperwork. A complete application is signed, has every question answered, and includes all income documentation.
The deadline is October 1 each year, but the earlier date to remember is April 15. File a complete application by April 15 and the credit gets applied straight to your July property tax bill, so you never pay the full amount out of pocket. File between April 16 and October 1 and you should pay the July bill in full to keep the early-payment discount; the credit then comes back as a revised bill or refund from your local government.2Maryland State Department of Assessments and Taxation. 2026 Homeowners’ Property Tax Credit Application HTC-1 Form
One trap catches people every year: you must reapply annually. Approval doesn’t carry forward.
If You’re Denied
The denial letter explains the reason and your appeal rights. You have 30 days to file a written appeal with your local Property Tax Assessment Appeals Board. Before your case is scheduled for hearing, the local Supervisor of Assessments notifies the Homeowners’ Tax Credit Program administrator, which sometimes resolves the issue without a hearing. If the Appeals Board rules against you, the next step is the Maryland Tax Court.3Maryland Department of Assessments and Taxation. Maryland Assessment Procedure Manual
Where Age 65 Actually Matters: Local Senior Credits
Several Maryland counties and municipalities layer their own senior-specific credits on top of the state program. These are the places where turning 65 changes what you owe. Each jurisdiction sets its own rules.
Montgomery County
Montgomery County offers a Senior Property Tax Credit for homeowners 65 and older who live in the property as their principal residence. You have to be eligible for either the state Homeowners’ Tax Credit or the county’s supplement to it, which means applying at the state level first. The senior credit stacks on top of whatever state relief you receive.4Montgomery County Government. Senior Property Tax Credit
Prince George’s County
Prince George’s County’s Elderly Property Tax Credit is worth up to 20% of the county portion of your property tax bill. At least one owner must be 65 or older by June 30 of the prior fiscal year, and you must have lived in the home for at least the previous 10 fiscal years. The property’s assessed value cannot exceed $500,000, adjusted annually for new applicants by the lesser of the Consumer Price Index or 3%. The 20% cap includes any Homeowners’ or Homestead credits you already receive, so if those programs already knock 20% or more off your county tax, the elderly credit is zero for that year. Applications are due October 1.5Prince George’s County. Elderly Property Tax Credit Frequently Asked Questions
Other Counties
Other Maryland counties run similar programs with age thresholds commonly at 65 or 70, along with their own income limits and residency requirements. Details change often, and some programs aren’t advertised widely. Call your county’s finance or tax assessment office and ask directly what senior credits exist where you live.
Deferral: Postponing the Bill Instead of Cutting It
A deferral is not a credit. You still owe the taxes, but the county lets you postpone payment until you sell the home, move out, or die. The deferred amount becomes a lien on the property. For seniors who own a valuable home but live on a modest fixed income, deferral can be what makes staying in the house possible.
Montgomery County runs one of the better-known programs. At least one owner must be 65 or older, the home must have been your principal residence for at least five consecutive years, and combined household income must be $80,000 or less. The county defers only the annual increase in county property tax, not the entire bill. No interest accrues on the deferred amount. Total deferral cannot exceed 50% of the home’s fair market value. Applications are due September 1.6Montgomery County Government. Senior Property Tax Deferral Program
Not every county offers deferral. Where they do, terms vary. Ask your local government before assuming it’s available.
If You Rent Rather Than Own
Property tax relief in Maryland is not only for owners. Renters can apply for the Renters’ Tax Credit, a direct payment of up to $1,000 a year, on the theory that landlords pass property taxes through in rent. Applicants 60 and older are treated more favorably than younger renters, with higher income thresholds. For a senior paying $2,000 or more in monthly rent, the income ceiling stretches to roughly $73,000. Net worth, including spouse and co-tenants, must be under $200,000 as of December 31 of the prior year. You apply on Form RTC-1 through SDAT by October 1 each year, and you must reapply annually.7Maryland Department of Assessments and Taxation. Renters’ Tax Credits8Maryland OneStop. Renters’ Tax Credit Application Form RTC (2026)
The One Full Exemption in Maryland
There is exactly one group of Maryland homeowners who owe no property tax on their primary dwelling: veterans with a 100% service-connected disability that the VA has rated permanent and total. The exemption covers the dwelling and surrounding yard. Some counties offer additional exemptions for veterans with lower disability ratings, on their own terms.9Maryland Department of Veterans and Military Families. Tax Exemptions
For every other Maryland senior, the answer is the same: no age ends the property tax bill, but the right combination of state credits, county senior credits, and deferral can leave very little of it standing. Start with the Homeowners’ Property Tax Credit application, then call your county to find out what’s stacked on top.