Maryland · Baltimore County · Local exemptions · Updated Oct 2026
Baltimore County, MD property tax exemptions (2026)
The property tax breaks that are set or run locally in Baltimore County, on top of Maryland’s statewide rules: what each is worth here, who qualifies, where to apply and the deadline.
What is different in Baltimore County
Baltimore County caps the yearly rise in county taxable assessment on a principal residence at 4%. It adds a local supplement to the state Homeowners' Tax Credit (same SDAT form), including a one-time hardship exception for households earning $60,001-$75,000 after medical or casualty costs, plus a solar/geothermal credit and credits for disabled public safety workers.
Apply at
Baltimore County Office of Budget and Finance – Taxpayer Services
Phone
410-887-2404
Local breaks
Homestead Property Tax Credit (local cap), Homeowners' Tax Credit – Baltimore County Local Supplement, Baltimore County Homeowners' Tax Credit – Hardship Exception, Energy Conservation Devices Tax Credit, Disabled Law Enforcement Officers or Rescue Workers Credit
Tax year
2026-27
Where to apply in Baltimore County
Baltimore County Office of Budget and Finance – Taxpayer Services
Baltimore County tax: the taxable assessment on your home can rise at most 4% a year; State tax: 10% a year. You pay no tax on the part of an increase above the cap.
Set by
state program, local amount
Tax year
2026-27
Who qualifies
Owner-occupants of their principal residence; no age or income limit.
How to apply
One-time application to SDAT (online at Maryland OneStop / sdathtc.dat.maryland.gov, or the paper form). Check SDAT Real Property Search first: if it shows 'No Application', apply.
Homeowners' Tax Credit – Baltimore County Local Supplement
An extra credit against county property tax for households that qualify under the state income-based formula (some households get the county supplement even if they get no state credit).
Set by
state program, local amount
Tax year
2026-27
Who qualifies
Owner-occupants who meet the state Homeowners' Tax Credit rules.
Income limit
$60,000 combined income (state rule); hardship exception for $60,001-$75,000 (see notes).
How to apply
The state Homeowners' Tax Credit application to SDAT serves as the county application.
Baltimore County Homeowners' Tax Credit – Hardship Exception
Keeps the county supplement for one year when income rose above $60,000 only because of hardship costs.
Set by
county
Tax year
2026-27
Who qualifies
Got the credit last year, denied this year because income exceeded $60,000; income $60,001-$75,000 and would be $60,000 or less without costs from an illness/injury in the family or a casualty at the home; net worth under $200,000 (not counting the home).
Income limit
$60,001-$75,000
How to apply
Hardship affidavit to SDAT with medical bills or insurance/casualty records.
Disabled Law Enforcement Officers or Rescue Workers Credit
County property tax credit on the home (amount set in County Code § 11-2-109.1).
Set by
county
Tax year
2026-27
Who qualifies
Law enforcement, fire and rescue personnel (including volunteers) permanently and totally disabled in service to Baltimore County; separate credit for surviving spouses of those who died in the line of duty.
How to apply
County application with the court order or administrative notice of disability.
Deadline
September 30 of the tax year the credit should start.
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Baltimore County
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Baltimore County
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in Baltimore County
What property tax exemptions are there in Baltimore County?
Baltimore County caps the yearly rise in county taxable assessment on a principal residence at 4%. It adds a local supplement to the state Homeowners' Tax Credit (same SDAT form), including a one-time hardship exception for households earning $60,001-$75,000 after medical or casualty costs, plus a solar/geothermal credit and credits for disabled public safety workers. Local breaks here: Homestead Property Tax Credit (local cap); Homeowners' Tax Credit – Baltimore County Local Supplement; Baltimore County Homeowners' Tax Credit – Hardship Exception; Energy Conservation Devices Tax Credit; Disabled Law Enforcement Officers or Rescue Workers Credit.
Where do I apply for a property tax exemption in Baltimore County?
Baltimore County Office of Budget and Finance – Taxpayer Services Phone: 410-887-2404 Address: 400 Washington Avenue, Room 150, Towson, MD 21204. Also: Maryland Department of Assessments and Taxation (SDAT) – Tax Credit Programs, which state program: Homestead and Homeowners' tax credits (and county supplements run through the HTC form). Also: SDAT Baltimore County Assessment Office, which SDAT local assessment office: assessments, disabled-veteran and blind exemptions.
When is the deadline to apply in Baltimore County?
Homestead Property Tax Credit (local cap): not confirmed; ask the office. Homeowners' Tax Credit – Baltimore County Local Supplement: October 1 (state HTC deadline). Baltimore County Homeowners' Tax Credit – Hardship Exception: not confirmed; ask the office. Energy Conservation Devices Tax Credit: not confirmed; ask the office. Disabled Law Enforcement Officers or Rescue Workers Credit: September 30 of the tax year the credit should start.
Is there an income limit for Baltimore County’s local breaks?
Homestead Property Tax Credit (local cap): no income limit listed. Homeowners' Tax Credit – Baltimore County Local Supplement: $60,000 combined income (state rule); hardship exception for $60,001-$75,000 (see notes). Baltimore County Homeowners' Tax Credit – Hardship Exception: $60,001-$75,000. Energy Conservation Devices Tax Credit: no income limit listed. Disabled Law Enforcement Officers or Rescue Workers Credit: no income limit listed.
Do I have to reapply every year in Baltimore County?
Homestead Property Tax Credit (local cap): One-time application. Homeowners' Tax Credit – Baltimore County Local Supplement: Every year. Baltimore County Homeowners' Tax Credit – Hardship Exception: One time per dwelling; county-wide cap of $250,000 per fiscal year. Energy Conservation Devices Tax Credit: not confirmed. Disabled Law Enforcement Officers or Rescue Workers Credit: not confirmed.
Good to know in Baltimore County
Homeowners who get the county HTC supplement can also apply for a hardship exemption from the Bay Restoration Fee.
Median effective tax rate for Baltimore County: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, county figures as published by Tax Foundation. The rate is property taxes paid divided by home value.