The Chart Comparing Available Real Property Tax Credits, printed as the Real Property Tax Credit Comparison, is a one-page chart from the Frederick County Treasury that lines up the state and county credits against real property tax. It is one of the Frederick County property tax documents that homeowners, seniors, veterans and uniformed service members use to see which credit fits them and which office processes it. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original chart is published by Frederick County at the official source link.
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What is Chart Comparing Available Real Property Tax Credits – Frederick County, MD?
The Chart Comparing Available Real Property Tax Credits is a Frederick County Treasury chart, printed as the Real Property Tax Credit Comparison, that sets side by side the state and county real property tax credits available to Frederick County homeowners.
The chart is a reference, not an application. For each credit it shows the age requirement, the income limit, additional limitations and requirements, the due date and the agency that processes the application. The credits it compares are:
- State Homeowner Credit, with no age requirement;
- County Senior Credit, for ages 65+;
- County Elderly Individual(s) Credit, for ages 65+;
- County Uniformed Service Credit, in two versions (retired members who are 65+ or a surviving spouse 65+, and active, honorably discharged or retired members with a service-connected disability, or a surviving spouse);
- County Disabled Veterans Credit, with no age requirement.
The chart states one rule for all of them: an application must be submitted each year to confirm eligibility. The Frederick County page that links the chart adds that the Senior Tax Credit was enacted on January 3, 2012 as a supplement to the County Homeowner Tax Credit. The chart does not replace the application: it tells you to request one for further details.
Who needs to file Chart Comparing Available Real Property Tax Credits – Frederick County, MD?
Homeowners in Frederick County, Maryland who want to know which real property tax credit they may qualify for use this chart. Every credit on it shares the same baseline: the property must be a principal residence, per the State Assessment & Taxation Dept, and the applicant must reside in it for at least 6 months beginning July 1st.
How the chart sorts applicants:
- State Homeowner Credit: no age requirement; gross household income of $60,000 or less and an asset limit of $200,000, excluding the principal residence and qualified retirement savings.
- County Senior Credit and County Elderly Individual(s) Credit: age 65+ and gross household income of $80,000 or less; the elderly credit also requires living in the same dwelling for at least the preceding 40 years and being on the deed.
- County Uniformed Service Credit: retired uniformed service members (as defined in 10 U.S.C. §101) age 65+, or a surviving spouse 65+ who has not remarried; or active, honorably discharged or retired members with a service-connected disability, or a surviving spouse who has not remarried, with no age requirement. No income limit is shown.
- County Disabled Veterans Credit: honorably discharged or released veterans (38 U.S.C. §101) declared by the Department of Veterans Affairs to have a permanent service-connected disability between 50-99%, with federal adjusted gross income not above $100,000 and no more than 2 families in the residence.
No credit is applied to special tax districts (such as the community development authority tax, electric lighting, fire/rescue) or to fees such as the Bay Restoration Fee, Storm water or System Benefit Charge.
When to file Chart Comparing Available Real Property Tax Credits – Frederick County, MD
An application must be submitted every year to confirm eligibility, and the chart's Due Date column shows October 1st. To qualify, the applicant must reside in the property for at least 6 months beginning July 1st, so check that period before you apply.
Some credits last longer than one year once granted: the chart says the Elderly Individual(s) and Uniformed Service credits may be granted up to 5 years as long as the eligible individual continues to qualify, and a surviving spouse of an eligible disabled veteran who has not remarried may be eligible for a maximum of 5 years. The chart still states that an application is submitted each year, so confirm with the processing agency how it handles a multi-year award.
How to fill out Chart Comparing Available Real Property Tax Credits – Frederick County, MD
Confirm the property is a principal residence
Under the standard eligibility for all tax credits, the property must be a principal residence, per the State Assessment & Taxation Dept. Check this first, because it applies to every credit in the chart.
Check the residency period
The applicant must reside in the property for at least 6 months beginning July 1st. Note that no credit is applied to special tax districts or to fees such as the Bay Restoration Fee, Storm water or System Benefit Charge.
Match your age to a credit
Read the Tax Credit/Age requirement column: the State Homeowner, County Uniformed Service (second version) and County Disabled Veterans credits have no age requirement, while the Senior, Elderly Individual(s) and first Uniformed Service credits require age 65+.
Compare the income limits
The State Homeowner Credit limit is gross household income of $60,000 or less; the Senior and Elderly Individual(s) credits, $80,000 or less; the Disabled Veterans Credit, federal adjusted gross income not above $100,000. The Uniformed Service rows show n/a.
Review the additional requirements
Check the Additional Limitations / Requirements column: the $200,000 asset limit for the State Homeowner Credit, the 40-year residence and deed rule for the Elderly credit, the military service definitions, and the limit of 2 families for the Disabled Veterans Credit.
Note how long a credit can last
The chart says the Elderly Individual(s) and Uniformed Service credits may be granted up to 5 years while the eligible individual continues to qualify, and a surviving spouse of an eligible disabled veteran who has not remarried may be eligible for a maximum of 5 years.
Identify the processing agency and due date
Use the last two columns to find the due date (October 1st) and the agency that processes the application, with its address, phone number and email.
Request the application
Contact the agency named for your credit and request its application; the chart asks you to do so for further details. Remember that an application must be submitted each year.
Review and download the PDF
Check that you have read every row that applies to you, then download or print the PDF from FillingPDF and keep it with your application notes. Submission follows the channels described under How to submit.
How to submit Chart Comparing Available Real Property Tax Credits – Frederick County, MD
The chart itself is not filed. It tells you to request an application for further details from the agency that processes the credit, which it names beside each credit.
- State Homeowner Credit: State Department of Assessments & Taxation, PO Box 49005, Baltimore, MD 21297; phone 1-800-944-7403; email [email protected]. The chart notes that the same application is used for both the State Homeowner Credit and the County Senior Credit.
- Frederick County credits: Frederick County Government-Treasury Department, 30 N Market Street, Frederick, MD 21701; phone 301-600-1111; email [email protected]. The chart places these details beside the Uniformed Service and Disabled Veterans credits.
Ask the agency for the current application and any fee or attachment requirements before sending anything; the chart lists none. FillingPDF lets you fill out and download the PDF; submission follows the agency channels above.
Common mistakes to avoid
- Expecting a credit to reduce special tax district charges (community development authority tax, electric lighting, fire/rescue) or fees such as the Bay Restoration Fee, Storm water or System Benefit Charge; none is applied to them.
- Applying once and not reapplying; the chart says an application must be submitted each year to confirm eligibility.
- Applying for a property that is not a principal residence per the State Assessment & Taxation Dept, or where you have not lived for at least 6 months beginning July 1st.
- Missing the October 1st due date shown in the chart's Due Date column.
- Applying for the Elderly Individual(s) Credit without having lived in the same dwelling for at least the preceding 40 years or without being on the deed.
- Claiming the Disabled Veterans Credit with a permanent service-connected disability rating outside 50-99%, income above the federal adjusted gross income limit, or more than 2 families in the residence.
- Counting a surviving spouse who has remarried as eligible; the Uniformed Service and Disabled Veterans rows refer to a surviving spouse who has not remarried.
- Treating the chart as the application; it directs you to request an application from the processing agency.
Frequently asked questions
Which Frederick County property tax credits does the chart compare?
The chart compares the State Homeowner Credit and the County Senior, Elderly Individual(s), Uniformed Service (two versions) and Disabled Veterans credits. For each it lists age, income limit, extra requirements, due date and the processing agency.
Do I have to apply for the property tax credit every year?
Yes. The chart states that an application must be submitted each year to confirm eligibility. Some credits may be granted for up to 5 years while you keep qualifying, so ask the processing agency how an award is handled.
What is the due date for Frederick County tax credit applications?
The chart's Due Date column shows October 1st. You must also have lived in the property for at least 6 months beginning July 1st, so confirm that period before applying.
What are the income limits for the tax credits?
The State Homeowner Credit requires gross household income of $60,000 or less; the County Senior and Elderly Individual(s) credits, $80,000 or less; the Disabled Veterans Credit, federal adjusted gross income not above $100,000. The Uniformed Service rows show no income limit (n/a).
Does a tax credit reduce special district charges or fees?
No. The chart says no credits are applied to special tax districts, such as the community development authority tax, electric lighting and fire/rescue, or to fees such as the Bay Restoration Fee, Storm water or System Benefit Charge.
Where do I get an application for these credits?
Request it from the agency the chart names. For the State Homeowner Credit, call 1-800-944-7403 or email [email protected]. For Frederick County credits, call the Treasury Department at 301-600-1111 or email [email protected].
Who qualifies for the Disabled Veterans Credit?
A veteran honorably discharged or released under honorable circumstances, declared by the Department of Veterans Affairs to have a permanent service-connected disability between 50-99%, with federal adjusted gross income not above $100,000 and no more than 2 families in the residence.
Can I use FillingPDF to apply for a tax credit?
No. On FillingPDF you can fill out the PDF online and download or print it, but FillingPDF does not file anything and is not connected to Frederick County. Applications go to the agency named in the chart.
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