Maryland State Department of Assessments & Taxation 2019 ...

1 Maryland State Department of Assessments & Taxation 2019 Homeowners' Property Tax Credit Application Form HTC Filing Deadline September 1, 2019. Apply online Instruction Page 1 of 2. GENERAL INFORMATION ABOUT 4. Combined gross household income cannot supplemental tax credit even though they may exceed $60,000. be ineligible for a State credit based on TAX CREDITS income. If all four requirements are met, the amount of The State of Maryland provides a credit for the tax credit due, if any, will be calculated on the Privacy and State Data System Security real property tax bill for homeowners of all ages basis of the gross household income for Notice who qualify on the basis of gross household calendar year 2018. The principal purpose for which this information income. For more information, please visit our is sought is to determine your eligibility for a tax website at Limitations credit.

2 Failure to provide this information will The lesser of $300,000 of the total assessed result in a denial of your application. Some of value minus any Homestead credit, shall be the information requested would be considered used for calculating taxes eligible for credit. a Personal Record as defined in State Eligibility Government Article, 10-624 consequently, A new application must be filed every year if Important Filing Deadlines you have the statutory right to inspect your file applicant wishes to be considered for a tax The deadline for filing an application is and to file a written request to correct or amend credit. Actual taxes eligible for this credit do not September 1, 2019. However, if applicant any information you believe to be inaccurate or include fixed metropolitan charges which may submits a properly completed application incomplete.

3 Additionally, it is unlawful for any appear on the tax bill for such services as before May 1, 2019, and that application is not officer or employee of the State or any political sewer, water or improvement repayments, and subject to an audit by the Department , subdivision to divulge any income particulars do not include taxes for excess land acreage, applicant will receive any credit due on the July set forth in the application or any tax return other buildings or portions of buildings used for 1, 2019 tax bill. A properly completed filed except in accordance with judicial business purposes. Property owners with large application means that all questions are legislative order. However, this information is tracts of land will have the credit limited to the answered, the form is signed, copies of the available to officers of the State , county or amount of taxes on land necessary for the entire federal income tax return, schedules and municipality in their official capacity and to residential dwelling and does not include forms, necessary Social Security form (SSA- taxing officials of any other State , or the federal excess acreage.)

4 The credit shall be limited to 1099), Railroad Retirement Verification or Rate government, as provided by statute. the portion of the dwelling that is used only for letter are all included and applicant has the applicant's residential purposes. provided responses to any subsequent If not filing online, mail the completed An application may be subjected to an audit at inquiries made by the Department in a application and all required income any time and applicant may be requested to reasonable timeframe. If the application is filed documentation to: submit additional verification or other evidence after May 1, 2019, applicant should not expect of income in order to substantiate the to receive any tax credit on the July 1, 2019 tax Department of Assessments and Taxation application for the property tax credit.

5 Bill and is advised to pay the tax bill to receive Homeowners' Tax Credit Program the discount for early payment. Box 49005. Requirements Baltimore, MD 21297. Applicant(s) must satisfy four (4) legal How Tax Credits are Granted requirements before eligibility can be By submitting this application, the applicant will considered: receive one of the following: Credit directly on the July property tax bill if INSTRUCTIONS FOR COMPLETING. 1. The dwelling for which the application is THE APPLICATION. being made, must be the applicant's the application is completed properly and is principal residence. Applicant resides or not subjected to audit and is received before Applicant Details expects to reside for more than six (6) May 1, 2019; or A refund if the bill has already been paid; or Field 1: Name - Enter the full legal name of months of the tax year, including July 1, applicant (last name, first name, middle initial).

6 2019, unless unable to do so for reasons Written denial stating the reason for ineligibility. Applicant must own or have a legal interest in of illness, need of special care or the the property. property was recently purchased. An individual who permits, pursuant to a court City/County Supplemental Tax Credits Field 2: Social Security Number - Enter order or separation agreement, a spouse, In addition to the State of Maryland 's Homeowners' Tax Credit, supplemental tax applicant's nine (9) digit social security number. former spouse or children of that person's family, to reside in a dwelling in which the credits are available to eligible homeowners in Field 3: Date of Birth - Month, Day and Year individual has a legal interest, has met the Anne Arundel Co., Baltimore City, Baltimore the applicant was born.

7 Residency requirement. A homeowner may Co., Calvert Co., Caroline Co., Carroll Co., claim credit for only one principal Charles Co., Frederick Co., Garrett Co., Harford Co., Howard Co., Kent Co., Field 4: Mailing Address - Enter the address residence. the applicant would like mail sent to if it differs 2. Applicant must have legal interest in the Montgomery Co., Washington Co., the City of Bowie, the City of College Park, the City of from the property address. Applicant must property. Land installment sales, contract Frederick, the City of Gaithersburg, the City of attach an explanation on a separate sheet of purchases, holders of a life estate and Greenbelt, the City of Hyattsville and the City of paper. beneficiaries of certain trusts have sufficient legal interest. Rockville. The supplemental tax credits are administered by the State of Maryland Field 5: Current Marital Status - Check or mark 3.

8 Net worth, excluding the value of the Homeowners' Tax Credit Program. To apply for which option best describes the applicant's property for which the credit application is the State tax credit and/or city/county current status: single; or provide the month and being made and the cash value of IRAs or qualified retirement savings plans, must supplemental tax credit, applicants are only date for: married, separated, divorced not exceed $200,000, as of December 31, required to submit this application form (Form (finalized) or widowed. 2018. HTC). Some applicants may be eligible for a HTC-1 ( ) Page 1 of 4. Maryland State Department of Assessments & Taxation 2019 Homeowners' Property Tax Credit Application Form HTC Filing Deadline September 1, 2019. Apply online Instruction Page 2 of 2. Field 6: Enter the full legal name of Spouse on a separate sheet of paper and attach it to applicant's property.

9 This number should and/or Residential Co-Owner (last name, first this form. include vacant apartments/rental units. name, middle initial). If more space is needed, enter information on a separate sheet of paper Field 14: If you own any other dwelling or other Field 21: Amount of rent received from tenants: and attach to this application. real estate in the State of Maryland or Gross: $_____ Net: $_____. elsewhere, please list the real estate's - If any portion of the applicant's property is Field 7: Social Security Number - Enter address(es), date acquired, property account rented, State the total gross rent received and Spouse and/or Residential Co-Owner(s) nine number and estimated value on a separate the net gross rent received the previous year. (9) digit social security number. sheet of paper and attach it to this application.

10 Household Members Field 8: Date of Birth - Month, Day and Year Field 15: If you own or operate a business in Field 22: If there are household members over the Spouse and/or Residential Co-Owner(s) the State of Maryland or elsewhere, list the eighteen (18) years of age who are not a was born. name of business, type of business and spouse or co-owner and who cannot be principal office address on a separate sheet of claimed as applicant's dependent for IRS. Field 9: Property Address - Physical location of paper and attach it to this application. purposes, complete Field 23a-23d. If there are applicant's property for which the tax credit is none, move to Field 24. being applied. Field 16: If you did not file a return last year, proceed to Field 17. If you filed a Federal Fields 23a. 23d.: Applicant must provide the Field 10: City, Town or Post Office - State the Income Tax Return for last year, or if married name(s) (last, first and middle initial) and name of the city or town where the property is and filed separately, include a photocopy of the date(s) of birth (month, day and year) of all located.