Sec. 52-110. Property tax credit — individuals 65 and above and retired military services members.
Montgomery County, Md., Code § 52-110 (2026)
Sec. 52-110. Property tax credit — individuals 65 and above and retired military services members.LinkCopy Citation
(a)
Definitions. In this Section, the following words have the meanings indicated:
Department means the Department of Finance.
Director means the Director of the Department or the Director’s designee.
Dwelling has the same meaning as in § 9-105 of the Tax-Property Article of the Maryland Code.
(b)
Credit. As authorized by § 9-258 of the Tax-Property Article of the Maryland Code, an eligible individual may receive a credit against the County property tax imposed on the dwelling of an eligible individual.
(c)
Eligibility. An individual is eligible to receive a property tax credit if:
(1)
(A)
the individual is at least 65 years old;
(B)
the individual has lived in the same dwelling for at least the preceding 40 years; and
(C)
the dwelling for which a property tax credit is sought has a maximum assessed value of $700,000 at the time the individual first applied for the credit;
(2)
(A)
the individual is at least 65 years old;
(B)
the individual is a retired member of the uniformed services of the United States as defined in 10 U.S.C. §101, the military reserves, or the national guard; and
(C)
the dwelling for which a property tax credit is sought has a maximum assessed value of $550,000 at the time the individual first applied for the credit; or
(3)
(A)
the individual is a surviving spouse of a retired member of the uniformed services of the United States as defined in 10 U.S.C. §101, the military reserves, or the national guard;
(B)
the surviving spouse is at least 65 years old; and
(C)
the surviving spouse has not remarried.
(d)
Amount and duration of credit.
(1)
The credit allowed under this Section is 20% of the County property tax imposed on the dwelling.
(2)
The credit must be granted each year for 7 years if the individual remains eligible for the credit.
(e)
Application.
(1)
A property owner must submit an application to the Director on or before April 1 before the tax year that the individual first seeks to receive the credit. An annual application is not required for an individual to receive the credit.
(2)
An application must:
(A)
be on the form that the Director requires; and
(B)
demonstrate that the taxpayer is entitled to the credit.
(f)
Regulations. The County Executive may issue regulations under Method 2 to administer this tax credit.
(a)
The Council declares that this legislation is necessary for the immediate protection of the public interest. Section 52-110, as amended by Section 1 of this Act, takes effect on July 1, 2019.
(b)
Notwithstanding Section 52-110(e), an individual that meets the eligibility criteria of Section 52-110(c)(3) must submit an application to the Director on or before October 1, 2019 if the individual seeks to receive the tax credit for Fiscal Year 2020.
(a)
Section 1 of this Act takes effect on the date on which it becomes law and applies retroactively to March 31, 2018.
(b)
Section 2 of this Act takes effect on July 1, 2018. Notwithstanding Section 52-110(e), an individual that meets the eligibility criteria of Section 52-110(c)(3) must submit an application to the Director on or before September 1, 2018 if the individual seeks to receive the tax credit for Fiscal Year 2019.