# Subdivision 4. Senior Citizens Tax Credits

Codified through Bill No. CB-018-2026, adopted May 12, 2026, effective July 24, 2026. Source: Municode, Supplement 2026 Update 2. Editorial notes and legislative history omitted.

## Subdivision 4. Senior Citizens Tax Credits

### Sec. 10-226. Real property tax credits by reason of income, age, and disability

Prince George's County, Md., Code § 10-226 (2026)

(a) Effective for the taxable year 1978-1979 and each year thereafter, Section 9-101, Tax-Property Article, Annotated Code of Maryland, establishes provisions and procedures for real property tax credits for homeowners by reason of income, age, and disability.

(b) In enacting the foregoing, the General Assembly provided in Section 9-101, Tax-Property Article, Annotated Code of Maryland, that any elderly or disabled taxpayer who had received greater property tax credits under previous legislation should continue to receive those greater benefits. The extra costs resulting from the provisions of Section 9-101 were made the responsibility of counties and municipalities.

(c) It is the intention of the County Council that any elderly or disabled homeowner who both was eligible for and did receive a previous property tax credit in this County under the laws repealed by Council Bill 63-1979 shall in the future receive, at a minimum, such property tax credit as would have been previously available, had the taxpayer's status and credit been computed under the former County program. The Director of Finance is authorized and directed to promulgate procedures whereby the County shall supplement the tax credits available to such homeowner under the State program. Such procedures shall have the approval of the County Executive and County Council prior to publication.