Maryland Tax Relief Program for Elderly, Disabled, and Low Income Tenants, including Mobile Home Park Tenants

(Maryland Code, Tax-Property, Sec. 9-102)

The tax relief provided by this law is based on a calculation that includes your total income and the actual amount paid as occupancy rent. It excludes charges for utilities and furnishings if those charges are included in the rent. 

• The maximum amount of tax relief provided for a renter under this law is $600 per year.
• Application must be made by September 1 of the year following the calendar year in which you paid rent. If you have a good reason for filing late, your application may be accepted if you file it before October 31.

• at least 60 years old; or
• be permanently and totally disabled and qualified for certain benefits; or
• under age 60 and have gross income below the poverty level established by the U.S. Census Bureau; and you; 
  • have 1 or more dependent children under 18 years of age living with the you, and 
  • you do not live in public housing and 
  • you do not receive a state or federal housing subsidy. 

The renter must actually reside in the rented dwelling for at least 6 months of the calendar year for which the credit is sought.  “Dwelling” includes a mobile home pad on which the renter’s principal residence is placed.

Credit will not be granted to any renter 

• If the dwelling you rent is exempt from property tax, or 

• If your combined net worth exceeds $200,000 on December 31 of the calendar year for which you seek help, or 

• where the credit you would receive would be less than $1.

How to Apply

• Information about this tax relief program is included in each packet of state income tax forms and instructions.
• You can also find information and or application on the Maryland Department of Assessments and Taxation website. (Currently the income figures on the website are out of date);
• Call: (410) 767-4433 or 1-800-944-7403
• Write to:
  Renter’s Tax Credit Program
  Maryland Department of Assessments and Taxation
  301 W. Preston Street, Room 900
  Baltimore, MD 21201

Last date of legal review 1/08/08 (PLL/M.A.J.)

Source: Baltimore Neighborhoods, Inc. - with updates by Maryland State Law Library

About this website. The Maryland State Law Library, a court-related agency of the Maryland Judiciary, sponsors this site. The website was developed (1999-2007) as part of an access to justice initiative by the Maryland Legal Assistance Network (MLAN) in collaboration with a number of legal services providers serving low and moderate income Marylanders.  In the absence of file-specific attribution or copyright, the Maryland State Law Library may hold the copyright to parts of this website. You are free to copy the information for your own use or for other non-commercial purposes with the following language “Source: Maryland's People’s Law Library – www.peoples-law.org. © Maryland State Law Library, 2007.”

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