Maryland · Frederick County · Local exemptions · Updated Oct 2026
Frederick County, MD property tax exemptions (2026)
The property tax breaks that are set or run locally in Frederick 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 Frederick County
Frederick County has some of Maryland's broadest senior and veteran credits: a Senior Tax Credit of 30%-50% of county tax for owners 65+ with income up to about $106,000, an Elderly Individuals credit for 30-year residents, a Uniformed Service Members credit, and a Partially Disabled Veteran credit. On September 19, 2026 the Elderly and Uniformed Service credits rose to 30% of net county tax on up to $500,000 of assessment. The county Homestead cap is 5%.
Apply at
Frederick County Treasury Department
Phone
301-600-1111
Local breaks
Homestead Property Tax Credit (local cap), Frederick County Senior Tax Credit (supplement to the state Homeowners' credit), Elderly Individuals Property Tax Credit, Uniformed Service Members Property Tax Credit, Partially Disabled Veteran Property Tax Credit
Frederick County tax: the taxable assessment on your home can rise at most 5% a year; State tax: 10% a year. You pay no tax on the part of an increase above the cap. Towns with a different cap for town tax: Mt. Airy 3%, Walkersville 10% (see the table).
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.
Frederick County Senior Tax Credit (supplement to the state Homeowners' credit)
50% of net county real property tax if household income is $50,000 or less; 30% if income is $50,000-$105,985.84. Figured on the first $400,000 of assessed value.
Set by
state program, local amount
Tax year
2026-27
Who qualifies
At least one owner 65 or older; principal residence; net worth under $200,000 (not counting the home and retirement accounts).
Income limit
Gross household income $105,985.84 or less for FY27 (adjusted yearly for inflation).
How to apply
File the state Homeowners' Tax Credit application with SDAT; the State decides and sends the credit to the county.
30% of net county property tax on up to $500,000 of assessed value (effective September 19, 2026; it was 20% on up to $400,000 on the July 2026 bill, which will be revised).
Set by
county
Tax year
2026-27
Who qualifies
Owner on the deed aged 65+ who has owned and lived in the same home for at least the preceding 30 years.
Income limit
Combined gross household income $120,000 or less (effective 9/19/2026; $87,312.51 before).
How to apply
County application to the Treasury Department with ID and the first page of the deed (first-time applicants).
30% of net county property tax on up to $500,000 of assessed value (effective September 19, 2026; previously 20% on up to $400,000).
Set by
county
Tax year
2026-27
Who qualifies
Age 65+ and retired from the uniformed services, reserves or National Guard (or unremarried surviving spouse 65+); or an active-duty, retired or honorably discharged member with a service-connected disability (or surviving spouse). Cannot be combined with the Disabled Veteran or Senior credit.
How to apply
County application with DD-214 (retirees) or VA disability certification.
50% of net county (and Frederick City) tax on the home with a 75%-99% VA rating; 25% with a 50%-74% rating.
Set by
county
Tax year
2026-27
Who qualifies
Honorably discharged veteran with a permanent service-connected disability of at least 50% (or nonpermanent 100%), or unremarried surviving spouse; not already exempt under the state 100% exemption.
Income limit
Federal adjusted gross household income of $100,000 or less.
How to apply
County application to Treasury with DD-214, Maryland ID, VA award letter and last year's federal return.
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Frederick County
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Document checklist for Frederick 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 Frederick County
What property tax exemptions are there in Frederick County?
Frederick County has some of Maryland's broadest senior and veteran credits: a Senior Tax Credit of 30%-50% of county tax for owners 65+ with income up to about $106,000, an Elderly Individuals credit for 30-year residents, a Uniformed Service Members credit, and a Partially Disabled Veteran credit. On September 19, 2026 the Elderly and Uniformed Service credits rose to 30% of net county tax on up to $500,000 of assessment. The county Homestead cap is 5%. Local breaks here: Homestead Property Tax Credit (local cap); Frederick County Senior Tax Credit (supplement to the state Homeowners' credit); Elderly Individuals Property Tax Credit; Uniformed Service Members Property Tax Credit; Partially Disabled Veteran Property Tax Credit.
Where do I apply for a property tax exemption in Frederick County?
Frederick County Treasury Department Phone: 301-600-1111 Address: 30 N. Market Street, Frederick, MD 21701. 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 Frederick County Assessment Office, which SDAT local assessment office: assessments, disabled-veteran and blind exemptions.
When is the deadline to apply in Frederick County?
Homestead Property Tax Credit (local cap): not confirmed; ask the office. Frederick County Senior Tax Credit (supplement to the state Homeowners' credit): October 1 (extended for applicants 70+). Elderly Individuals Property Tax Credit: October 1 each year (by April 15 to be on the July bill). Uniformed Service Members Property Tax Credit: October 1 each year. Partially Disabled Veteran Property Tax Credit: October 1 each year.
Is there an income limit for Frederick County’s local breaks?
Homestead Property Tax Credit (local cap): no income limit listed. Frederick County Senior Tax Credit (supplement to the state Homeowners' credit): Gross household income $105,985.84 or less for FY27 (adjusted yearly for inflation). Elderly Individuals Property Tax Credit: Combined gross household income $120,000 or less (effective 9/19/2026; $87,312.51 before). Uniformed Service Members Property Tax Credit: no income limit listed. Partially Disabled Veteran Property Tax Credit: Federal adjusted gross household income of $100,000 or less.
Do I have to reapply every year in Frederick County?
Homestead Property Tax Credit (local cap): One-time application. Frederick County Senior Tax Credit (supplement to the state Homeowners' credit): Every year. Elderly Individuals Property Tax Credit: Every year. Uniformed Service Members Property Tax Credit: Every year. Partially Disabled Veteran Property Tax Credit: Every year.
Good to know in Frederick County
County credits do not apply to lighting district, community development authority or other special taxes, or to municipal taxes other than the City of Frederick (City rules for the elderly and uniformed service credits did not change on 9/19/2026).
Median effective tax rate for Frederick 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.