The Elderly Individuals Tax Credit Application is the Frederick County Treasury form, printed as the County and Frederick City Elderly Individuals Property Tax Credit Application, that homeowners use to request a Frederick County property tax credit for elderly individuals. It is meant for homeowners who are at least 65 and have owned and lived in their dwelling for at least 30 consecutive years, and a new application is due by October 1 every year. On FillingPDF you can fill out the form online and download or print the completed PDF; the original is published by the county at frederickcountymd.gov.
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What is ELDRCR?
The Elderly Individuals Tax Credit Application is the Frederick County Treasury Department form, printed as the County and Frederick City Elderly Individuals Property Tax Credit Application, that a homeowner completes each year to request the elderly individuals property tax credit.
The form has two sections. Section 1 identifies the homeowner and the property: parcel ID, name, property address, phone, email, whether you will live in the property on July 1 of the tax year and for more than 6 months after, and a checklist of supporting documents. Section 2 is an income schedule that lists 18 income sources in three columns: the applicant, a spouse or co-owner, and all other residents. It ends with a certification under penalty of perjury and the applicant's signature. A block marked "DO NOT WRITE BELOW – TREASURY USE ONLY" is for the Treasury's approval or disapproval.
The Frederick County Treasury Department issues the form. Its footer code is ELDRCR and the revision printed on it is 4/15/2025. The county's Tax Credits page says the Elderly Individual credit was amended, with changes effective September 19, 2026, and the form prints both the income limit for FY27 (7/1/2026 – 6/30/2027) and the higher limit that takes effect on 9/19/2026.
This is not the Senior Tax Credit (Supplement), which the county's page links to as the Homeowners' Property Tax Credit Program application on maryland.gov; the form states you cannot receive both at once. The Uniformed Service Tax Credit and the Partially Disabled Veteran Tax Credit have their own applications.
Who needs to file ELDRCR?
Homeowners who meet the requirements printed on the form use this application:
- You must be at least 65 years of age.
- You must have owned and lived in the dwelling for at least 30 consecutive years.
- The property must be your principal address for at least six months of the tax year, including July 1 of the tax year.
- Your combined gross household income cannot exceed the limit printed on the form for FY27 (7/1/2026 – 6/30/2027), or the higher limit that takes effect 9/19/2026.
New applicants must include the first page of the deed. Returning applicants check the box in Section 1 that says you are a returning applicant, and still submit a new application every year.
Do not use this form if you receive the Senior Tax Credit: the form says you cannot receive both credits simultaneously. Other credits, such as the Uniformed Service and Partially Disabled Veteran credits, use separate applications.
Income from a spouse or co-owner and from other residents is reported in its own columns in Section 2. The form does not describe a representative signing for the owner; the certification is signed by the homeowner/applicant.
When to file ELDRCR
Submit the application by October 1; the form says a yearly application is required and that a new one is needed every year to determine eligibility for the tax credit. The form's FY27 period runs from 7/1/2026 to 6/30/2027.
Timing also matters for eligibility: the property must be your principal address for at least six months of the tax year, including July 1, and Section 1 asks whether you will live in the property on July 1 of the tax year and for more than 6 months afterward.
The county's Tax Credits page adds that, because of the amendments effective September 19, 2026, anyone who received the Elderly Individual credit on the July 1, 2026 tax bill will get a revised bill at that time.
Documents you need
- First page of the deed for the dwelling, showing the settlement date and the applicant's ownership interest: new applicants only.
- Copy of a valid Maryland-issued government identification card, such as a Maryland driver's license, showing your current address.
- Federal tax return with all accompanying schedules, as proof of income. If married filing separately, include a copy of your spouse's return; additional documents may be requested.
- If you do not file a federal tax return: proof of the source of income, such as an SSA-1099 for Social Security benefits or a W2 for other types of compensation.
- Copy of your current SSA-1099 if you report Social Security income on the Social Security row of the Section 2 income schedule.
How to fill out ELDRCR
Mark returning applicant and date
At the top of Section 1, check the box if you are a returning applicant and enter the Date of Application.
Enter parcel ID and owner name
Write the Parcel ID in the format shown on the form (for example 05-123456) and the Owner/Applicant's Name.
Enter property address and contact details
Fill in the Property Address (street, city, state, ZIP code), your phone number and your email address.
Answer the July 1 residency question
Mark YES or NO for whether you will reside in the property on July 1 of the tax year and for more than 6 months thereafter.
Check off supporting documents
Mark each item you are attaching: the first page of the deed (new applicants only), the Maryland-issued ID with your current address and proof of income. Leave Social Security and bank account numbers off the copies.
List applicant income in Section 2
On page 2, enter the applicant's amounts for lines 1 through 18, from wages and interest through all other income, indicating the source on line 18. Attach a copy of your current SSA-1099 for Social Security.
Add spouse, co-owner and other residents
Use the Spouse or Co-Owner column and the Resident All Others column for income received by those people from the same sources.
Complete the check-box income rows
Check only one box for SSI Benefits. Check all that apply for Public Assistance Grants, Workers' Compensation and Inheritances.
Check the total income row
Confirm the TOTAL INCOME amount in each of the three columns matches the lines above it.
Sign the certification
Read the statement made under penalty of perjury and sign on the Signature of Homeowner/Applicant line. Do not write in the Treasury use only block.
Review, download and assemble
Check every entry, then download or print the completed PDF from FillingPDF, attach the supporting documents and submit it as described under How to submit.
How to submit ELDRCR
The form does not set out a delivery procedure of its own. It prints the contact details of the Frederick County Treasury Department at the top, and these are the points of contact for the application:
- Address: Frederick County Treasury Department, 30 N. Market Street, Frederick, MD 21701.
- Phone: 301-600-1111.
- Email: [email protected].
Ask the Treasury which delivery methods it accepts before you send the signed application and attachments. Whichever way you deliver it, include the completed page 2 income schedule, the signature and the supporting documents, and leave Social Security and bank account numbers off the copies, as the form asks. The application must be in by October 1.
The county lists this application with its other credit forms on the Tax Credits page: https://www.frederickcountymd.gov/8277/Tax-Credits. FillingPDF lets you fill out and download the PDF; submission follows the channels of the Frederick County Treasury.
Common mistakes to avoid
- Missing the October 1 deadline or assuming last year's approval carries over; the form requires a new application every year.
- Leaving out the first page of the deed as a new applicant; the deed page showing the settlement date and ownership interest is required for new applicants.
- Attaching an ID that is not Maryland-issued or that shows an old address; the form asks for a valid Maryland-issued ID with your current address.
- Leaving Social Security and bank account numbers visible on attached copies; the form asks you to exclude them.
- Sending a federal return without the accompanying schedules, or omitting the spouse's return when married filing separately.
- Reporting only the applicant's income when a spouse, co-owner or other residents have income; Section 2 has separate columns for each.
- Checking more than one box on the SSI Benefits row, which says to check only one.
- Applying for this credit while receiving the Senior Tax Credit; the form says you cannot receive both simultaneously.
- Submitting the application without the certification signature of the homeowner/applicant.
Frequently asked questions
What is the Elderly Individuals Tax Credit Application?
It is the Frederick County Treasury Department form, printed as the County and Frederick City Elderly Individuals Property Tax Credit Application, used to request the elderly individuals property tax credit. It collects property details, supporting documents and household income, and ends with a signed certification.
Who qualifies for the elderly credit on a Frederick County property tax bill?
You must be at least 65, have owned and lived in the dwelling for at least 30 consecutive years, and use it as your principal address for at least six months of the tax year, including July 1. Your combined gross household income must also stay within the limit printed on the form.
When is the Elderly Individuals Tax Credit Application due?
By October 1. The form requires a yearly application and states that a new one is needed every year to determine eligibility. The form's FY27 period runs from 7/1/2026 to 6/30/2027.
Do I need to attach the deed every year?
No. The form asks for the first page of the deed, showing the settlement date and your ownership interest, from new applicants only. Returning applicants check the returning applicant box in Section 1, but still submit a new application, ID and proof of income each year.
What documents do I attach to the application?
Attach a Maryland-issued ID with your current address and proof of income: your federal tax return with all schedules, or, if you do not file one, a document such as an SSA-1099 or W2. New applicants also attach the first page of the deed. Exclude Social Security and bank account numbers.
Can I get this credit and the Senior Tax Credit at the same time?
No. The form says you cannot receive this credit and the Senior Tax Credit simultaneously. The county's Tax Credits page lists the Senior Tax Credit (Supplement) separately, with its application on the Maryland Homeowners' Property Tax Credit Program page.
Where do I send the Elderly Individuals Tax Credit Application?
The form prints the Frederick County Treasury Department's address, 30 N. Market Street, Frederick, MD 21701, phone 301-600-1111 and email [email protected], but names no delivery method. Contact the Treasury to confirm how it accepts the signed application and attachments.
Did the Elderly Individual credit change in 2026?
Yes. The county's Tax Credits page says the credit was amended, with the income limit, the credit amount and the assessment it is calculated on increased, effective September 19, 2026. If you received the credit on your July 1, 2026 bill, a revised bill will be issued at that time.
Can I fill out this application online on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not affiliated with Frederick County, and does not submit the application; you deliver it through the Frederick County Treasury's channels.
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