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Appealing Removal of the County Property Tax Credit (ITOC)

Bill 48-16 clarifies that this tax credit, labeled "County Property Tax Credit" on a tax bill, may only be granted to owner-occupied residential properties. Reasons that the credit will be removed are:
  • ADVERTISED AS RENTAL - the property is listed on MRIS, a real estate multiple listing service for sales and rentals, or another rental listing entity,
  • DHCA LEASE FILE - there is a rental license on file with the Department of Housing and Community Affairs (DHCA),
  • INFOMATION FROM CITIZEN - a citizen reports that the home is a rental,
  • MULTIPLE PRIMARY - there are multiple homes listed as the Primary Residence for one owner,
  • PRIMARY/MAILING MISMATCH - the property and mailing addresses don't match.

Homeowners that wish to appeal the removal of this credit from their tax bill may appeal by submitting the "Application for Reinstatement of the Income Tax Offset Credit" to Department of Finance, Treasury, 255 Rockville Pike, Suite L15, Rockville, MD 20850. The required documentation that must be submitted with the appeal of the credit removal request is:

  • their most recent Electric Bill in the homeowner's name showing the subject address,
  • and one of the following, a current driver's license (or current State of Maryland identification card) in homeowner's name, the first page of the most recent Federal Tax Return in homeowner's name or the first page of the most recent Maryland Tax Return in homeowner's name, all documents submitted must match the subject address.
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