2022 Renters' Tax Credit Applications are now available.

​2022 Tax Credit Paper Applications are now available!

Click Here to download the Renters' Tax Credit Application.


Sign up​ to receive important email updates about these tax credits.

Renters' Tax Credit applications can now be filed online!

The Renters' Tax Credit Program provides property tax credits for renters who meet certain requirements. The plan was modeled after and designed to be similar in principle to the Homeowners' Tax Credit Program, which is known to many as the Circuit Breaker Program. The concept rests on the reasoning that renters indirectly pay property taxes as part of their rent and thus should have some protection, as do homeowners.

The plan is based upon the relationship between rent and income. If the portion of rent attributable to the assumed property taxes exceeds a fixed amount in relation to income, the renter can, under specified conditions, receive a credit of as much as $1,000. The credit is paid as a direct check from the State of Maryland. 

HOW A RENTED DWELLING IS DEFINED

The rented dwelling may be an apartment in an individual house or any type of apartment building, duplex, co-op, condominium, house trailer, or mobile home pad. The dwelling must be the principal residence in Maryland and the renter must live there at least six months of the year. You are only eligible to receive a tax credit for rent paid in the State of Maryland.

The applicant must have a bona fide leasehold interest in the property and be legally responsible for the rent. If the dwelling that is rented is owned by a tax exempt, charitable organization or is exempt in any way from property taxation, a tax credit cannot be granted.

HOW TO DETERMINE IF YOU MAY BE ELIGIBLE

COMBINED INCOMES: Credits are calculated according to total income, meaning all combined gross household income before deductions. This includes income from all sources, whether or not taxable for federal and state income tax purposes. It also includes Social Security as well as all other retirement benefits.

AGE 60 OR OVER OR 100% DISABLED

If you are age 60 or over or 100% disabled, use the chart below to determine if it is worthwhile for you to file an application.

CHART 1

  1. Find your approximate 2021 total gross household income in Column A.
  2. If your monthly rent is more than the figure in Column B across from your income, you may be eligible and are encouraged to apply.
Column A
Total Income
Column B
Monthly Rent

$1 - 10,000

117

20,000

423

25,000

576

33,000

800

39,000

1,000

43,000

1,100

46,000

1,200

49,000

1,300

53,000

1,400

56,000

1,500

59,000

1,600

62,000

1,700

66,000

1,800

69,000

1,900

​73,000

​2,000


The rent in Chart 1 assumes that you pay all your own utilities separate from the monthly rent. If the rent includes gas, electric and heat, you may need to have as much as 18% higher monthly rent to qualify for a credit.

Trailer park residents are advised to submit an application and allow this office to determine eligibility.

Chart 1 is a guide only, and the exact amount of your income and rent will be used to determine your eligibility. If you submit an application, the State will determine your eligibility.

UNDER 60 YEARS OF AGE

If you are a renter under the age of 60 who, during 2021​, had at least one dependent under the age of 18 living with you AND you did not receive federal or state housing subsidies or reside in public housing AND the combined income of all residents of your dwelling is below the following guidelines, you are encouraged to apply.

CHART 2

​Persons in Household
(Include Applicant)
2021​ Gross
Income Limit

2

$17,420

3

$21,960

4

$26,500

5

$31,040

6

$35,580

7

$40,120

8

$44,660

9

$49,200


Note: If you think you qualify based on the income limits on the above chart, you are encouraged to apply. The State will determine your eligibility using the above chart and the formula that compares rent and income (See Chart 1).

Contact Information

If you have additional questions regarding the Renters' Tax Credit, please contact the Department's Renters' Tax Credit Program at ​sd​at.renters@maryland.gov​ or 410-767-5915.​

 ​​​***************************************************************************************************

Homeowners' Property Tax Credit Program

The 2021 Homeowners' Tax Credit Application deadline was October 1, 2021.  ​2022 Homeowners' Tax Credit Applications are now available.

2022 Tax Credit Paper Applications are now available!

Click Here to download the Homeowners' Tax Credit Application.

Sign up​ to receive important email updates about these tax credits.

Homeowners' Tax Credit ​applications can now be filed online!

​What is the Homeowners' Property Tax Credit Program?

The State of Maryland has developed a program which allows credits against the homeowner's property tax bill if the property taxes exceed a fixed percentage of the person's gross income. In other words, it sets a limit on the amount of property taxes any homeowner must pay based upon his or her income. 

How Is "Income" Defined?

For purposes of the tax credit program, it is emphasized that applicants must report total income, which means the combined gross income before any deductions are taken. Income information must be reported for the homeowner and spouse and all other occupants of the household unless they are dependents or they are paying rent or room and board. Income from all sources must be reported whether or not the monies received are included as income for Federal and State income tax purposes. Nontaxable retirement benefits such as Social Security and Railroad Retirement must be reported as income for the tax credit program. Generally, eligibility for the tax credit will be based upon all monies received in the applicant's household in a given year.

What Are The Other Requirements?

Before your eligibility according to income can be considered, you must meet four basic requirements

  • You must own or have a legal interest in the property.
  • The dwelling on which you are seeking the tax credit must be your principal residence where you live at least six months of the year, including July 1, unless you are a recent home purchaser or unless you are unable to do so because of your health or need of special care.
  • Your net worth, not including the value of the property on which you are seeking the credit or any qualified retirement savings or Individual Retirement Accounts, must be less than $200,000.
  • Your combined gross household income cannot exceed $60,000.

How Is The Credit Figured?

The tax credit is based upon the amount by which the property taxes exceed a percentage of your income according to the following formula: 0% of the first $8,000 of the combined household income; 4% of the next $4,000 of income; 6.5% of the next $4,000 of income; and 9% of all income above $16,000.

The chart below is printed in $1,000 increments to show you the specific tax limit for each income level.

2021​ Household IncomeTax Limit

$1 - 8,000

$0

9,000

40

10,000

80

11,000

120

12,000

160

13,000

225

14,000

290

15,000

355

16,000

420

17,000

510

18,000

600

19,000

690

20,000

780

21,000

870

22,000

960

23,000

1050

24,000

1140

25,000

1230

26,000

1320

27,000

1410

28,000

1500

29,000

1590

30,000

1,680

and up to a maximum
of $60,000

*


                         

* For each additional $1,000 of income above $30,000, you add $90 to $1,680 to find the tax limit. Your combined gross household income cannot exceed $60,000.

Example:If your combined household income is $16,000, you see from the chart that your tax limit is $420. You would be entitled to receive a credit for any taxes above the $420. If your actual property tax bill was $990, you would receive a tax credit in the amount of $570 --- this being the difference between the actual tax bill and the tax limit.

What Other Limitations?

  • Only the taxes resulting from the first $300,000 of assessed valuation.
  • It does not cover any metropolitan or fixed charges for water and sewer services that may appear on the tax bill.
  • If an applicant owns a large tract of land, the credit will be limited to the lot or curtilage on which the dwelling stands and will not include the excess acreage.
  • If a portion of your dwelling is used for commercial or business purposes, the credit will be based only upon the taxes for that portion of the dwelling occupied by your own household.

How Does One Receive The Credit?

Homeowners who file and qualify by April 15 will receive the credit directly on their tax bill. Persons who file later up until the October1 deadline will receive any credit due in the form of a revised tax bill. Applicants filing after April 15 are advised not to delay payment of the property tax bill until receipt of the credit if they wish to receive the discount for early payment offered in some subdivisions. A refund check will be issued by the local government if the tax bill was paid before the tax credit was granted.

What Happens If One Is Not Eligible?

Whenever homeowners are found not qualified to receive a tax credit, they are informed in writing. The letter gives the reason for denial and what steps to take if further questions remain. The letter also explains how homeowners can appeal the determination of ineligibility to the local Property Tax Assessments Appeals Board.​​​​​​​

Contact Information

If you have additional questions regarding the Homeowners' Tax Credit, please contact the Department's Homeowners' Tax Credit Program at ​sd​at.homeowners@maryland.gov​ or 410-767-5900.



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Baltimore, MD – May 7, 2025 - BJL regrets to inform the community of the  petirah  of Elizabeth Lehmann, a’h, mother of Leonard (Vivian) Lehmann, Richard (Susan) Lehmann, Rabbi Daniel (Lisa) Lehmann, and David (Pam) Lehmann. The levayah will be graveside on Friday, May 9, 2025, at 2:00PM at United Hebrew Cemetery, 3901 Washington Blvd, Halethorpe, MD 21227. Shiva will be observed through Thursday morning, May 15th,  at 5906 Berkeley Ave, Baltimore, MD 21209The family will not accept visitors between the hours of 12pm and 2pm, 5pm and 6pm, or after 9:30pm. Minyanim:Shacharis: 7:00 AM (Sunday 8:00AM)Mincha/Maariv: 6:35 PM Bila HaMaves LaNetzach
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Rabbi Zvi Teichman on Parshas Acharei Mos-Kedoshim: The Holy Diet

At the recent wedding of my nephew, I remarked to his father, my youngest brother, how I noticed he shed quite a few pounds since the last time I saw him. With admiration I inquired about which "diet" plan he chose to accomplish this feat in a relatively short time. Playing it down, he revealed to me a novel idea he came to on his own: he decided he would only eat when he was truly hungry!


The notion struck me instantly. He was so right! We grab food out of convenience or simply to excite our taste buds. If we only eat when we must, we will easily reconquer our health.


After my amazement at discovering this evident truth, I realized that within it lies our greatest attribute as a Heilige Yid.


We pray three times a day: You are holy, and Your Name is holy, and holy ones praise You every day, forever.


This third blessing of the Amidah, known as Kedusha, follows that of Avos — where we mention our privilege of praying to the G-d of our Patriarchs, and Gevuros — where we acknowledge G-d’s might.


The first two are certainly relevant in the context of prayer, for it is in the merit of our forefathers that we became worthy of G-d’s pledge to them, to utilize His ultimate power to provide for the promises made to them. But how is our assertion of G-d’s unfathomable holiness relevant to prayer?


The famed commentary on Tefillah authored by 14th-century sage, Rabbi David Abudraham, asserts that the "holy ones" who praise You daily are not referring to angels, but to us. We are the holy ones who are told by G-d: You shall be holy — because I am holy, having placed a holy spark of His own kedushah, the tzelem Elokim, in us.


So, in essence, by stating that "holy ones praise You," meaning ourselves, it is essentially reaffirming G-d’s holiness — that our kedushah stems from Him.


But we are still left with the question of how this fact weighs into our prayers.


Sixteen years ago, I wrote the following in the bulletin:


You shall be ‘holy’! Is this within the reach and expectation of everyone?


What is this holiness? Is it a feeling, a status, a state of mind?


We generally connect the concept of kedushah with extraordinary levels of devotion and service — the Temple, the Kohanim, a Sefer Torah — all imbued with special and elevated qualities. How does this relate to every man?


The translation of the word kadosh as "holy" is a misnomer. The Torah uses this word to describe a prostitute as a kedeisha (female) or kadesh (male) designated for immoral purposes! Certainly, this has no connection to holiness!


The commentaries explain that the root k-d-sh is used to describe something designated with a distinctiveness that separates it from its normal use or environment — for better or worse. Something that goes beyond its regular and expected use is described as possessing kedushah. A Kohen has special responsibilities that set him apart from the rest of us. The Temple is a space occupied by the Divine Presence that calls us to act reverently. A Sefer Torah is treated with special regard because of its unique and sacred content. A harlot too is a kedeisha because she is designated for a specific, albeit negative, role that separates her from normative society. Kedushah is a state of being distinct and apart from the norm. Rashi informs us that perushim — being abstemious — is synonymous with kedoshim.


Is that it? Aren’t the qualities we gain from being apart from the norm the real goal? Why emphasize the medium rather than the objective — the elevated status of becoming eminent?


The imperative to be holy is to emulate G-d. The Sifra teaches that lest one think we can be as holy as Him, the Torah adds: "My kedushah is exclusive to Me."


How is it possible to even entertain a notion of being equal to G-d?


The legendary Rosh HaYeshiva of Telshe, Rav Mordechai Gifter, famously taught: the Zohar says "Leis asar panui minei" — there is no space void of His presence. From the most sanctified to the most profane, the Shechinah occupies and fuels all existence. Despite His presence in the lowliest of entities, G-d remains unaffected. That’s the ultimate kedushah — engaging with the material world yet remaining uninfluenced by it. To remain aloof from whatever we are associated with and be defined solely by our relationship with Hashem.


"Yakhol kamoni" — one might think there are no limits to what we engage in, so long as we stay detached. Therefore, the Torah says: "Ki kadosh ani" — only G-d has that ability. We must limit ourselves to the areas the Torah permits.


In any physical activity we engage in, the Torah expects us to act with kedushah — to remain unaffected by the activity. A person can eat with enjoyment yet remain "above" the food, which is reflected in how he eats. If one allows hunger and appetite to govern his eating habits, he loses that detachment — his kedushah. The same applies to sports or leisure — when the activity influences your behavior or emotions inappropriately, you lose the opportunity for kedushah.


Kedushah — separateness, being unaffected — is not just a means; it’s the goal. Our greatness, as beings created in the image of G-d, is in being able to remain uninfluenced.


We must control the medium of physicality and not fall victim to it.


We are expected to be kedoshim — to engage with the world around us, but to stay removed and unaffected. We must maintain our dignity, emotion, and behavior in a way that reflects the neshama — that divine spark that defines every act with the spirit of Hashem and His Torah.


We declare in our prayers that our lives are meant to project kedushah — to mindfully use the physical world without letting it rule us.


This mindset is a prerequisite for purposeful prayer — only someone who can resist worldly temptations can truly know what they need and what to pray for. That’s why kedushah comes right before the blessing of Binah — Insight — where we ask for clarity to implement kedushah in our lives.


Indulging in pleasures mindlessly rarely satisfies. But infusing our bodies and souls with a “Holy Diet” that regulates our intake with purpose is guaranteed to bring lasting contentment.


Happy and holy dieting!


באהבה,


צבי יהודה טייכמאן









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