Form HTC – Homeowners' Property Tax Credit Application allows eligible Maryland homeowners to apply for a property tax credit based on income and other qualifying factors. The credit is designed to help reduce the property tax burden for qualifying homeowners whose property taxes exceed a certain percentage of their household income.
Program Entry
To access this section, navigate to:
Maryland → Miscellaneous Forms → Form HTC – Homeowners' Property Tax Credit Application
Important Filing Information
Form HTC will not be submitted if you electronically file your Maryland tax return.
If you complete Form HTC, you must:
- Print the form.
- Mail the completed form to the address listed in the Maryland instructions.
- Retain a copy for your records.
Applicant Information
Enter the information for the homeowner applying for the credit, including identifying information requested on the application.
The applicant should be the individual who owns and occupies the property as their principal residence.
Spouse/Co-Owner Information
If the property is jointly owned, enter the spouse's or co-owner's information as requested.
This information is used to determine ownership and household eligibility.
Property Address
Enter the physical address of the property for which the credit is being requested.
The property must generally be the applicant's principal residence.
Mailing Address
If your mailing address is different from the property address, enter the mailing address where correspondence should be sent.
Property Identifier and Account Number
Property Identifier (Baltimore City Only)
If the property is located in Baltimore City, enter the Property Identifier as listed on your property tax records.
Property Account Number (Except Baltimore City)
If the property is located outside Baltimore City, enter the Property Account Number from your property tax bill or assessment records.
Other Properties Owned
You will be asked:
Do you own any other dwelling or real estate in the State of Maryland or elsewhere?
Select:
- Yes if you own additional real estate.
- No if you do not.
If "Yes" is selected, provide information about the additional properties owned.
Business Ownership Information
You will be asked:
Do you own or operate a business?
Select:
- Yes if you own or operate a business.
- No if you do not.
If applicable, provide details regarding other businesses owned.
Occupancy Requirement
You will be asked:
Will you reside in the property on which you are applying for the tax credit on July 1 and for more than 6 months thereafter?
Select the appropriate response.
If "No" is selected, enter an explanation in the space provided.
Household Residents
Enter information about individuals living in the residence.
Maryland may use household information when determining eligibility for the credit.
Type of Residence
Select the type of residence from the dropdown menu.
If "Other" is selected, provide a description of the residence.
Property Use
Complete the Property Use section to indicate how the property is used.
This may include situations where:
- The property is used exclusively as a residence.
- Portions of the property are used for business purposes.
- The property includes rental units.
Apartments on Property
If apartments or rental units are located on the property, provide the requested information.
The number and use of apartments may affect eligibility for the credit.
Sources of Income
Enter all sources of income requested on the application.
Income information is used to determine whether the homeowner qualifies for the credit and to calculate the amount of any available benefit.
Federal Income Tax Return Question
You will be asked:
Did or will you and/or your spouse file a Federal Income Tax Return?
Select the appropriate response.
This information may be used as part of the eligibility determination process.
Important Notes
- Form HTC is a separate application for the Maryland Homeowners' Property Tax Credit.
- Completing the form does not guarantee approval of the credit.
- The form is not electronically filed with the Maryland return.
- The completed application must be printed and mailed according to Maryland's instructions.
- Keep copies of all supporting documents and property tax records.
- Additional documentation may be requested by the Maryland Department of Assessments and Taxation.