# § 10-20 City Supplement to Homeowners’ Tax Credit Program.
Current through 2026-07-17. Source: City of Balt., Md., Ord. 26-129. Published by the Baltimore City Department of Legislative Reference.
## § 10-20 City Supplement to Homeowners’ Tax Credit Program.
Balt., Md., Code art. 28, § 10-20 (2026)
(a)
(1) In this section, the following terms have the meanings indicated.
(2) “Combined income” has the meaning stated in State Tax-Property Article § 9-104(a)(3).
(3) “Dwelling” has the meaning stated in State Tax-Property Article § 9-104(a)(6).
(4) “Homeowner” has the meaning stated in State Tax-Property Article § 9-104(a)(9).
(5) “State Homeowners’ Tax Credit Program” means the Homeowners’ Property Tax Credit Program established by State Tax-Property Article § 9-104.
(6) “Total real property tax” has the meaning stated in State Tax-Property Article § 9-104(a)(13).
(b) In accordance with State Tax-Property Article § 9-215, a City supplement to the State Homeowners’ Tax Credit Program is granted for eligible dwellings.
(c) A dwelling is eligible for the City supplemental tax credit if:
(1) the dwelling is eligible for participation in the State Homeowners’ Tax Credit Program; and
(2) as of the end of the calendar year immediately preceding the taxable year for which the supplemental credit is sought, the dwelling’s homeowner:
(i) is at least 62 years old;
(ii) has resided in the dwelling for at least 10 years; and
(iii) has a combined income of less than $40,000.
(d) The City supplemental tax credit for an eligible dwelling is the total real property tax on the dwelling, less:
(1) the property tax credit granted for the dwelling under State Tax-Property Article § 9-104; and
(2) the aggregate of the following percentages of the homeowner’s combined income:
(i) 0% of the 1st $12,000 of combined income;
(ii) 3% of the next $4,000 of combined income;
(iii) 7% of the next $4,000 of combined income; and
(iv) 9% of combined income over $20,000.
*History: Ord. 16-497*