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How to Appeal Removal of the County Property Tax Credit (ITOC)

The 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 and the property is listed on MRIS (a real estate multiple listing service for sales and rentals), or another rental listing entity.
  • DHCA LEASE FILE meaning there is a rental license on file with the Department of Housing and Community Affairs (DHCA).
  • INFOMATION FROM someone who may report that the home is a rental.
  • MULTIPLE PRIMARY meaning there are multiple homes listed as the primary residence for one owner.
  • PRIMARY/MAILING MISMATCH meaning the property and mailing addresses do not match.

Homeowners who wish to appeal may submit on line (see link) or by submitting the "Application for Reinstatement of the Income Tax Offset Credit" to Department of Finance, Treasury, 27 Courthouse Square, Suite 200, Rockville, MD. 20850.

Required documentation that must be submitted with the appeal of the credit removal request is as follows:

  • A current electric bill in the homeowner's name showing the subjects address;
  • Identification such as 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 submitted documentation must match the subjects address.

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 then scroll down to the bottom of the page and provide a brief description of the request in the Brief Description.Note: the deadline for making an initial application on May 1st has passed.

Find more information from the following link(s):


Last Updated: 06/09/2023 10:26:48