Maryland Property Tax Relief for Seniors 2026

Every statewide property tax break Maryland offers older homeowners that we could confirm on an official page: the type of relief, the age and income limits, the amount, how to apply and the deadline.

Maryland has no statewide age-based homestead exemption or senior assessment freeze. Its main statewide relief is income-based: the Homeowners' Property Tax Credit circuit breaker (combined gross income up to $60,000, net worth up to $200,000, any age) and the Homestead Property Tax Credit, which caps yearly growth in the taxable assessment of an owner-occupied home (10% for state tax; 0-10% for county tax depending on the county). Counties may also offer a senior property tax credit for homeowners 65+ and a property tax deferral for homeowners 65+ or disabled; amounts and income limits are set locally. (sources)

Official sources Checked against official sources on November 4, 2026. This page lists only programs confirmed on an official state page; counties and cities may offer more.

The programs
Amounts, how to apply and deadlines
Income tax in retirement
Common questions

Maryland property tax relief programs for seniors

Maryland property tax relief for seniors: the programs (checked November 4, 2026)
Program	Type	Age	Income limit	Deadline	Source
Homeowners' Property Tax Credit Program (Tax-Property §9-104)	Circuit breaker	No age requirement (open to all ages). Homeowners 70+ who were eligible but did not file may apply up to 3 years after April 15 of the tax year.	Combined gross household income of $60,000 or less in the prior calendar year. Net worth of $200,000 or less, excluding the home, IRAs/qualified retirement plans and life insurance cash value. Social Security, pensions and IRA distributions count as income.	October 1 of the taxable year; SDAT may accept applications through October 31 for good cause. Applications received by April 15 are reflected on the July tax bill.	Maryland Code, Tax-Property §9-104
Homestead Property Tax Credit (assessment cap, Tax-Property §9-105)	Assessment freeze	No age requirement. A homeowner 70+ who was eligible but failed to apply for the prior year gets the prior year calculated as if the credit had been granted.	None	No annual filing once approved (the statute ties first-year eligibility to filing by May 1 preceding the taxable year)	Maryland Code, Tax-Property §9-105
Local senior property tax credit (optional county or municipal credit, Tax-Property §9-258)	Tax credit	65+ (also retired service members 65+ and their unremarried surviving spouses 65+)	Set by each local government. The state law allows a maximum home assessed value and a minimum years-in-home requirement of up to 40 years.	Set locally	Maryland Code, Tax-Property §9-258
County property tax deferral for elderly or disabled homeowners (Tax-Property §10-204)	Tax deferral	65+, or permanently and totally disabled (Social Security, Railroad Retirement, federal military or federal retirement system benefits, or as certified by a county health officer)	Set by the county that adopts the deferral	Set by county law	Maryland Code, Tax-Property §10-204

Amounts, how to apply and deadlines

Homeowners' Property Tax Credit Program (Tax-Property §9-104)

Type: Circuit breaker
Age: No age requirement (open to all ages). Homeowners 70+ who were eligible but did not file may apply up to 3 years after April 15 of the tax year.
Income limit: Combined gross household income of $60,000 or less in the prior calendar year. Net worth of $200,000 or less, excluding the home, IRAs/qualified retirement plans and life insurance cash value. Social Security, pensions and IRA distributions count as income.
Amount: Credit equals the property tax on up to the first $300,000 of assessed value, minus a share of income: 0% of the first $8,000, 4% of the next $4,000, 6.5% of the next $4,000 and 9% above $16,000. No credit is granted if it would be under $1.
How to apply: Apply annually to the State Department of Assessments and Taxation (SDAT) on its Homeowners' Property Tax Credit application, signed under oath. The form is available by February 15.
Deadline: October 1 of the taxable year; SDAT may accept applications through October 31 for good cause. Applications received by April 15 are reflected on the July tax bill.
Source: Maryland Code, Tax-Property §9-104

Homestead Property Tax Credit (assessment cap, Tax-Property §9-105)

Type: Assessment freeze
Age: No age requirement. A homeowner 70+ who was eligible but failed to apply for the prior year gets the prior year calculated as if the credit had been granted.
Income limit: None
Amount: Tax is not charged on increases in taxable assessment above 110% of the prior year's taxable assessment for state property tax. For county or municipal tax, each county or city sets the cap between 100% and 110% (a 0%-10% annual cap), in whole-point steps.
How to apply: One-time Homestead Tax Credit Eligibility Application to SDAT (online via Maryland One Stop or on paper) for an owner-occupied principal residence. Eligibility stays in place while the home remains your principal residence. SDAT mails an application to new purchasers once the deed is recorded and sends notice to homeowners who may be eligible but have not applied.
Deadline: No annual filing once approved (the statute ties first-year eligibility to filing by May 1 preceding the taxable year)
Source: Maryland Code, Tax-Property §9-105

Local senior property tax credit (optional county or municipal credit, Tax-Property §9-258)

Type: Tax credit
Age: 65+ (also retired service members 65+ and their unremarried surviving spouses 65+)
Income limit: Set by each local government. The state law allows a maximum home assessed value and a minimum years-in-home requirement of up to 40 years.
Amount: Set by local law (amount and duration vary). Applies only to county or municipal property tax, not state tax.
How to apply: Apply to your county or city finance or treasury office. Not every county offers it.
Deadline: Set locally
Source: Maryland Code, Tax-Property §9-258

County property tax deferral for elderly or disabled homeowners (Tax-Property §10-204)

Type: Tax deferral
Age: 65+, or permanently and totally disabled (Social Security, Railroad Retirement, federal military or federal retirement system benefits, or as certified by a county health officer)
Income limit: Set by the county that adopts the deferral
Amount: Up to the increase in county property tax since the year the owner elects to defer. Interest accrues at a county-set rate (capped at 4% in Prince George's County). A recorded lien secures deferred tax plus interest, payable when the deferral ends. Owner must have lived in the home 5+ consecutive years. A parallel municipal deferral exists under §10-204.2.
How to apply: Written deferral agreement with the county (recorded in the land records). Available only in counties that have adopted it by law.
Deadline: Set by county law
Source: Maryland Code, Tax-Property §10-204

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Maryland income tax in retirement

Property tax relief is one half of a state’s cost to retirees; the other is income tax on pensions, IRA withdrawals and Social Security. See Maryland state income tax for retirees, which states tax retirement income and which states tax Social Security.

Common questions

What property tax relief can seniors get in Maryland?

Homeowners' Property Tax Credit Program (Tax-Property §9-104): circuit breaker; Homestead Property Tax Credit (assessment cap, Tax-Property §9-105): assessment freeze; Local senior property tax credit (optional county or municipal credit, Tax-Property §9-258): tax credit; County property tax deferral for elderly or disabled homeowners (Tax-Property §10-204): tax deferral (mgaleg.maryland.gov, mgaleg.maryland.gov, mgaleg.maryland.gov, mgaleg.maryland.gov).

At what age do Maryland seniors qualify for property tax relief?

Homeowners' Property Tax Credit Program (Tax-Property §9-104): No age requirement (open to all ages). Homeowners 70+ who were eligible but did not file may apply up to 3 years after April 15 of the tax year.; Homestead Property Tax Credit (assessment cap, Tax-Property §9-105): No age requirement. A homeowner 70+ who was eligible but failed to apply for the prior year gets the prior year calculated as if the credit had been granted.; Local senior property tax credit (optional county or municipal credit, Tax-Property §9-258): 65+ (also retired service members 65+ and their unremarried surviving spouses 65+); County property tax deferral for elderly or disabled homeowners (Tax-Property §10-204): 65+, or permanently and totally disabled (Social Security, Railroad Retirement, federal military or federal retirement system benefits, or as certified by a county health officer).

Is there an income limit for Maryland senior property tax relief?

Homeowners' Property Tax Credit Program (Tax-Property §9-104): Combined gross household income of $60,000 or less in the prior calendar year. Net worth of $200,000 or less, excluding the home, IRAs/qualified retirement plans and life insurance cash value. Social Security, pensions and IRA distributions count as income.; Homestead Property Tax Credit (assessment cap, Tax-Property §9-105): None; Local senior property tax credit (optional county or municipal credit, Tax-Property §9-258): Set by each local government. The state law allows a maximum home assessed value and a minimum years-in-home requirement of up to 40 years.; County property tax deferral for elderly or disabled homeowners (Tax-Property §10-204): Set by the county that adopts the deferral.

What is the deadline to apply in Maryland?

Homeowners' Property Tax Credit Program (Tax-Property §9-104): October 1 of the taxable year; SDAT may accept applications through October 31 for good cause. Applications received by April 15 are reflected on the July tax bill.; Homestead Property Tax Credit (assessment cap, Tax-Property §9-105): No annual filing once approved (the statute ties first-year eligibility to filing by May 1 preceding the taxable year); Local senior property tax credit (optional county or municipal credit, Tax-Property §9-258): Set locally; County property tax deferral for elderly or disabled homeowners (Tax-Property §10-204): Set by county law.

Sources

Every row above is copied from the official page linked beside it. Benefits change with new laws and local decisions, so confirm the amount and the deadline with the office that runs the program before you apply. QuantCalc is calculation software, not legal, tax or benefits advice. Last updated November 4, 2026.

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