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Senior Tax Credit Application

St. Mary's County Seal - Black and White
St. Mary's County, Maryland
Christine L. Kelly, Treasurer
P.O. Box 642, Leonardtown, MD 20650
(301) 475-4200 extension 3300
www.stmaryscountymd.gov/Treasurer/
[email protected]
Office Located at: 23150 Leonard Hall Drive, Leonardtown, MD
Tax Year 2024
Due Date 5/1/2024
Approved applications received after May 1st but before the due date of September 1st may be eligible for credit.


MD

ATTENTION SENIORS: Answer all 9 questions below and submit the required documentation.

St. Mary's County offers three SENIOR TAX CREDIT programs. The Treasurer's Office will evaluate each application and determine the most valuable credit available based on your answers and the required documentation. Once approved only one of the credits will be applied to your account.

1. Are you at least 65 years of age on or before 7/1/24?
2. Are you at least 70 years of age on or before 7/1/24?
3. Is the assessment on this property less than 400,000?
4. Is your taxable income less than $80,000?
5. Is this your principal residence?
6. Has your name been on the deed for at least 40 years?
7. Are you a Retired active-duty Military Member?
8. Are you applying for the Maryland Homeowner's Tax Credit? (This is a separate application)
9. Are you submitting the required documentation needed in order to process this application? (see below)?

Required Documentation: (Attach only the documents that pertain to you and your spouse.)

  • Proof of income: A copy of your 2023 Maryland Income Tax Return or your 2023 Federal Income Tax Return. If you don’t file either return provide your 2023 Social Security form SSA-1099, retirement, annuities, etc. as proof of annual income.
  • Proof of age: Copy of your driver's license, birth certificate or state ID card. (For first time applicants only)
  • Proof of Military Retirement: Copy of your DD214 stating you are retired and military ID. (For first time applicants only)

OWNER(S) ACKNOWLEDGEMENT:

I declare under penalties of perjury, pursuant to Sec. 1-201 of the Maryland Tax Property Code Ann., that this application (including any accompanying forms and statements) has been examined by me and the information contained herein, to the best of my knowledge and belief, is true, correct and complete, that I have a legal interest in this property, and that this dwelling will be my principal residence for the prescribed period. I understand that the County may request additional information to verify the statements reported on this form, and that independent verifications of the information reported may be made.

St. Mary's County Cares about our Seniors with Three Tax Credit Programs

St. Mary's County Senior Matching Tax Credit

St. Mary’s County will match the credit you receive from the state. To qualify you must receive the Maryland State Homeowners’ Tax Credit and you must be a Senior Citizen 70 years old or older as of July 1st of the tax year in which the application is submitted. For more information on how to apply for the Maryland State Homeowners’ Tax Credit please visit: https://dat.maryland.gov/realproperty/Pages/Homeowners%27-Property-Tax-Credit-Program.aspx

St. Mary's County Senior "CAP" Tax Credit

St. Mary’s County will freeze your County Tax Liability at the same amount from the year you turn 70 years old or the first year you apply for the credit after the age of 70. This is considered your “base year”. To qualify you must be a Senior Citizen 70 years old or older as of July 1st of the tax year in which the application is submitted, have your principal residence in St. Mary’s County and have a taxable net income equal to or less than $80,000. The deadline is September 1, each tax year.

St. Mary's County 65-10 Senior Tax Credit

St. Mary’s County offers a 10% credit off your County Tax Liability for up to 5 years with annual submission of application. To qualify you must be at least 65 years of age as of July 1st, have your principal residence in St. Mary’s County with an assessed value less than $400,000, have a taxable net income equal to or less than $80,000 and be a retired active duty military member or have had your name on the deed to the residence for at least 40 years as of July 1st. The deadline is September 1, each tax year.

Frequently Asked Questions

I have been given the Credit. Does this mean my total tax bill will not increase? The short answer is no. Each tax bill is comprised of fees and taxes for County, State, and Emergency Services. These credits may apply only to your County Tax Liability.

APPLICATION FOR A CREDIT MUST BE SUBMITTED ANNUALLY


Assistance with these applications is available at St. Mary's County Department of Aging & Human Services 301-475-4200 extension 1064

Only one senior tax credit is applied to an account each tax year

Approved applications received before May 1st are eligible to have their Senior Tax Credit on their tax bill. Applications received after May 1st and before September 1st may be eligible for a credit.