In Maryland, seniors do not stop paying property taxes at any age. There is no birthday that ends the obligation, and no state law exempts homeowners from property tax based solely on turning 65, 70, or any other milestone. What Maryland offers instead is a set of credit programs that can sharply reduce what you owe, plus a handful of county-level senior credits that do kick in at 65. For many retirees, the combined effect is close to what an age-based exemption would deliver, but you have to apply.
What Maryland Offers Instead of an Age Cutoff
Maryland targets property tax relief based on financial need rather than age. A 70-year-old living on $30,000 a year gets significant help; a 70-year-old with $200,000 in annual income gets none. The main vehicle is the state Homeowners’ Property Tax Credit, available at any age. Layered on top of that, several counties have their own credits specifically for residents 65 and older, and a few offer deferrals that let you postpone payment entirely. One narrow group — veterans with a 100% permanent and total service-connected disability — does receive a full exemption, but that turns on disability status, not age.
The Homeowners’ Property Tax Credit
This is the single most valuable program for Maryland seniors on limited incomes. It caps the share of your income that goes to property taxes, then issues a credit for anything your actual bill exceeds that cap. For some households, the credit wipes out nearly the entire bill.
You qualify if you meet four conditions:
- You own or hold a legal interest in the property.
- The home is your principal residence and you live there at least six months of the year, including July 1. Exceptions apply if you recently purchased the home or moved out for health reasons.
- Your combined household gross income is $60,000 or less.
- Your net worth, not counting the home itself or qualified retirement savings like IRAs, is under $200,000.
Those last two thresholds are what make the program work for retirees. Wealth concentrated in your home or an IRA doesn’t count against you.1Maryland Department of Assessments and Taxation. Homeowners’ Property Tax Credit Program
The credit uses a sliding-scale formula. You pay nothing on the first $8,000 of income, 4% on the next $4,000, 6.5% on the next $4,000, and 9% on everything above $16,000. Whatever your actual property tax bill exceeds that calculated amount comes back as a credit. A household earning $25,000 with a $3,500 tax bill would see a credit of roughly $2,270.1Maryland Department of Assessments and Taxation. Homeowners’ Property Tax Credit Program
How to Apply and When
You apply on Form HTC-1, either through Maryland’s OneStop portal or by mail to the State Department of Assessments and Taxation at P.O. Box 49005, Baltimore, MD 21297. Email submissions are not accepted. You’ll need to attach documentation of household income: your federal return, Social Security benefit statements (SSA-1099), and any pension or annuity statements.2Maryland State Department of Assessments and Taxation. 2026 Homeowners’ Property Tax Credit Application HTC-1 Form
The deadline is October 1 each year, but earlier is better. File a complete application by April 15 and the credit is applied directly to your July bill, so you never pay the full amount up front. File between April 16 and October 1 and you should still pay your July bill in full to keep any early-payment discount; the credit arrives later as a revised bill or refund.2Maryland State Department of Assessments and Taxation. 2026 Homeowners’ Property Tax Credit Application HTC-1 Form
You must reapply every year. This trips up people who assume approval carries forward. It doesn’t.
If You’re Denied
A denial letter explains why and tells you how to appeal. You have 30 days from the date of the denial to file a written appeal with your local Property Tax Assessment Appeals Board. Before a formal hearing is scheduled, 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
County Credits That Do Turn on Age 65
This is where turning 65 actually matters. Several Maryland counties run their own property tax credits for older residents. These stack on top of the state program, so you can benefit from both at once.
Montgomery County
Montgomery County offers a Senior Property Tax Credit for homeowners 65 and older who use the home as their principal residence. To qualify, you also need to be eligible for either the state Homeowners’ Tax Credit or the county’s supplement to it. Apply for the state program first; the senior credit then adds relief on top of what the state gives you.4Montgomery County Government. Senior Property Tax Credit
Prince George’s County
Prince George’s County offers an Elderly Property Tax Credit worth up to 20% of the county portion of your property tax bill. At least one homeowner must be 65 or older by June 30 of the prior fiscal year, and you need to have lived in the home for the previous 10 fiscal years. The assessed value cannot exceed $500,000, with annual adjustments for new applicants tied to the lesser of CPI or 3%. The 20% cap counts any Homeowners’ or Homestead credits you already receive, so if those programs already reduce your county tax by 20% or more, the elderly credit is zero for that year. Applications are due October 1.5Prince George’s County. Elderly Property Tax Credit Frequently Asked Questions
Checking Your Own County
Other Maryland counties run similar programs with varying age thresholds, usually 65 or 70, along with their own income and residency rules. The details shift from year to year. Call your county’s finance or tax assessment office and ask directly what senior credits they offer. Don’t assume your county has nothing just because you haven’t heard about it.
Deferring Your Property Taxes
If you’re house-rich and cash-poor, a deferral is a different tool. You still owe the tax, but the county lets you postpone paying until you sell, move, or die. The deferred amount becomes a lien on the property.
Montgomery County runs one of the better-known deferral 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 your county property tax, not the full bill, and no interest accrues on the deferred amount. The accumulated deferral cannot exceed 50% of the home’s fair market value. The deadline is September 1.6Montgomery County Government. Senior Property Tax Deferral Program
Not every county offers deferral. Where it exists, the terms vary.
The One Full Exemption: Disabled Veterans
Maryland does grant a complete property tax exemption to one group: veterans with a 100% service-connected disability that the VA has rated as permanent and total. The exemption covers the dwelling and surrounding yard, so a qualifying veteran owes nothing on that property. Some counties add their own exemptions for veterans with lower disability ratings, and terms vary by jurisdiction.7Maryland Department of Veterans and Military Families. Tax Exemptions
This is the closest thing Maryland has to an outright exemption, and it isn’t tied to age.
If You Rent Instead of Own
Seniors who rent often assume property tax relief doesn’t reach them. It can. Maryland’s Renters’ Tax Credit pays up to $1,000 a year to eligible renters, on the theory that landlords build property taxes into rent. You apply on Form RTC-1 through SDAT by October 1, and you reapply every year. Net worth (including spouse and co-tenants) must be under $200,000 as of December 31 of the prior year.8Maryland Department of Assessments and Taxation. Renters’ Tax Credits
The program treats applicants 60 and older more favorably. For seniors paying $2,000 or more in monthly rent, the income eligibility scale extends up to roughly $73,000. Younger applicants face considerably lower limits based on household size. Attach copies of your federal return, Social Security statements, and other income documentation.9Maryland OneStop. Renters’ Tax Credit Application Form RTC (2026)