The Homeowner's Property Tax Credit Program, including a County Supplemental tax credit, is administered by the State and available to eligible homeowners based on household income. Applications must be filed no later than September 1st of each tax year.

Montgomery County enacted a Senior Property Tax Credit beginning in 2007 for property owners who were at least 70 years of age. Beginning in 2015 the age requirement was reduced to 65 years of age and the credit basis was increased to 50% of the combined State Homeowner's Property Tax Credit (HOTC) and County Supplement and requires that property owners file an application for the HOTC with the Maryland State Department of Assessments and Taxation (SDAT). Based on the information provided in the application, SDAT will review eligibility for all three credit programs: State HOTC, County Supplement, and Senior credit. For additional information or to obtain an application, please call the State at 1.800.944.7403 or 410.767.4433. or click on the "Property Tax Credit Program" link.

Although, generally, applications must be made by September 1 to be applicable that tax year, for taxpayers at least 70 years of age, retroactive applications may be submitted for 3 prior years.