This year they changed the Homestead Credit law. In order to claim it on your taxes, you must make a one-time application to get it.
MD Homestead Tax Credit
New Application Requirement
To prevent improper granting of this credit on rented or multiple properties of a single owner, a new law was enacted in 2007 that requires all homeowners to submit a one-time application to establish eligibility for the credit. The application form will be included in the assessment notice mailed to one-third of the homeowners at the end of December for the next three years. It also will be mailed to new purchasers of residential property.
Conditions
The tax credit will be granted if the following conditions are met during the previous tax year:
The property was not transferred to new ownership.
There was no change in the zoning classification requested by the homeowner resulting in an increase value of the property.
A substantial change did not occur in the use of the property.
The previous assessment was not clearly erroneous.
A further condition is that the dwelling must be the owner’s principal residence and the owner must have lived in it for at least six months of the year, including July 1 of the year for which the credit is applicable, unless the owner was temporarily unable to do so by reason of illness or need of special care. An owner can receive a credit only on one property---the principal residence.
