If this charge is on your bill, it means you do not have a Homestead Tax Credit (HTC) application on file with SDAT, which is a state law. An HTC application must be on file with SDAT to qualify for the County ITOC (Income Tax Offset Credit). The ITOC is listed as County Property Tax Credit on tax bills and has been $692 for each eligible property for several years. If you have ITOC Recapture LY22 and the property is your primary residence, please apply for the Homestead Tax Credit to receive the ITOC by April 1, 2024, to receive the credit on your LY24 (July 1, 2024, to June 30, 2025) tax bill. The Homestead Tax Credit is a one-time application and is necessary to ensure that the ITOC appears on future tax bills. To apply for the HTC online (or check the status of an existing application), see link below.

New homeowners as of April 1, 2023, through September 30, 2023, should receive the ITOC if applied for by May 1, 2024. The new owner as of April 1, 2023, should not be charged for the LY22 ITOC recapture.

If the ITOC Recapture LY22 charge IS NOT showing on your bill: This means you have an HTC application on file with SDAT then therefore there is nothing further you need to do. .

For additional questions or concerns, and to speak with an office representative, online users may click on the Create Service Request button below. Please complete all the fields in the Contact Information section.