What this program addresses
Maryland’s Homeowners’ Property Tax Credit considers property taxes in relation to household income, subject to the program’s eligibility rules. It is separate from the Homestead assessment-growth credit. Eligibility and the amount of any credit depend on the agency’s review.
Check the form year before applying
The 2026 HTC-1 application is included as a dated reference. Its October 1, 2026 filing deadline has passed. Use the program landing page for current instructions and contact SDAT about any deadline or application-status question. Do not assume that an older PDF can be used for a new filing year.
Prepare your information
- Read the current household, ownership, residency and income requirements.
- Gather the records requested by the current application, including information for the household members it requires.
- Check your county’s tax-credit directory for additional local programs and their separate rules.
- Keep a copy of your submission and the agency’s response.
If you rent your home
Maryland also has a Renters’ Tax Credit program. Review that program’s current eligibility and filing rules instead of using a homeowner application.
Use the source agency’s current instructions for your property and circumstances. This guide is general information, not an eligibility decision or legal or tax advice.