Tax Credits

• ​​​​​Eligibility
  • Applicant(s) are at least 65 years old as of June 30, 2026.
  • Property must be the applicant(s) principal residence as determined by the State Department of Assessments and Taxation.
  • Combined household income does not exceed 500% of the Federal Poverty guidelines for a household of 2 for tax year 2025, which is $108,200.
  • Combined net worth of the household must not exceed $827,200 as of December 31, 2025, for tax year 2026.
  • Applicant(s) must apply for the State Homeowner’s Tax Credit if their income is less than $60,000 and net worth is less than $200,000 (not including retirement).
  • Applicant(s) must submit documentation as required by the Department of Finance.
• Credit Information
  • The amount of the credit is 25% of the net County property tax.
  • All other credits will be applied before the Senior Tax Credit is calculated and applied including the State Homeowner’s Tax Credit if applicable.
  • May not receive Aging in Place, Public Safety Officer, or the Senior Tax Credit in the same year.
  • Application deadline is October 1, 2026, for tax year 2026.
  • This credit does NOT renew automatically. You must reapply each year.
• Senior Tax Credit FAQs
  • Q: Can I apply for the Senior Tax Credit and the Aging in Place Credit?
    • A: No, you can only apply for one credit under section 20.129 or 20.129E of the Howard County Code
  • Q: What is the age requirement for Senior Tax Credit?
    • A: At least one property owner must be 65 by June 30th.
  • Q: Do I have to live in the house 6 months prior to July 1, of the current tax year?
    • A: No, but it must be your principal residence where you live as of July 1, of the current tax year AND reside in the home at least 6 months of the year thereafter.
  • Q: I own several properties in Howard County. Can I get the Senior Tax credit on all of them?
    • A: No, the Senior Tax Credit is only available for residential real property that is used as the principal residence.
  • Q: Why do I have to apply for the Homeowners’ Tax Credit?
    • A: By law, applicants for the Senior Tax Credit who are eligible are required to apply for all other credits that may be available for that property.
  • Q: What if I know I do not qualify for the State Homeowners’ Credit, do I still have to apply
    • A: As long as you meet the 2 minimum requirements (combined gross income does not exceed $60,000 and net worth does not exceed $200,000), you must apply for the Homeowners’ credit. Failure to apply for the State Homeowner credit may delay the processing or decision of your senior credit.
  • Q: Do I have to provide a certified copy of my current year 1040 tax return?
    • A: Yes, complete with all supporting schedules.
  • Q: What if I do not file income taxes?
    • A: Request a copy of your Wage and Income Transcript from the IRS. Wage and income transcript - shows data from information returns we receive such as Forms W-2, 1098, 1099, and 5498. Information for the current processing year will generally be available in the first week in February.
      • Go to IRS.gov website www.irs.gov
      • Create an online account: ID.Me
      • Select Get your tax records and transcripts
  • Q: What do I report for Social Security?
    • A: Social Security Benefits are shown on your social security benefit statement (SSA-1099), Box 5 and included on the Federal Income Tax Return line 6a (Gross SSA).
  • Q: If I don’t have a copy of my SSA-1099 what do I do?
    • A: Contact the Social Security Administration at 800-772-1213 to request a replacement SSA-1099 or go to https://www.ssa.gov/ to order one for immediate mailing.
  • Q: If I don’t have a copy of my Railroad Retirement Verification or Rate Letter, what can I do?
    • A: Contact the RRB Helpline at (877) 772-5772 to request a copy of the letter or visit www.rrb.gov.
  • Q: If a homeowner is currently in a nursing facility, do they qualify?
    • A: Yes, as long as they are still a principal resident on SDAT and can provide documentation from an attending physician.

• ​​​​​​Eligibility
  • Applicant(s) must own and reside at the property as of July 1, 2026.
  • Applicant(s) must submit documentation as required by the Department of Finance.
  • Combined household income must be at or below 250 percent of the Federal poverty level. Income limits for the 2026 credit application:

Household Size	Max Gross Income
1	$39,900
2	$54,100
3	$68.300
4	$82,500
5	$96,700
6	$110,900
7	$125,100
8	$139,300

• Credit Information
  • The amount of the credits is 60% of the Trash Fee and Watershed Protection Fee and 100% of the Bay Fee.
  • Credits will automatically be given if eligibility requirements are met and Senior Tax Credit is approved.
  • Paper application must be submitted if applying for the Trash, Bay, and Watershed Protection Fee Hardship Exemptions only.
  • Applicant(s) must submit documentation as required by the Department of Finance.
  • Application deadline is October 1, 2026, for tax year 2026.
  • This credit does NOT renew automatically. You must reapply each year.

• Eligibility
  • Applicant(s) must be 65 years old or older as of June 30, 2026, and have owned and resided in the dwelling for 30 years or more.
  • Dwelling must be the applicant’s only principal residence​​​​
• Credit Information
  • The amount of the credit is 20% of the net County property tax on assessment value of up to $650,000.
  • May not receive Aging in Place, Public Safety Officer, or the Senior Tax Credit in the same year.
  • Application deadline is October 1, 2026, for tax year 2026.
  • This credit does NOT automatically renew.  Statement of Eligibility is required annually for an additional nine years (for a total of 10 years).
  • Changes in property ownership may change the eligibility status at any time.
• Aging in Place Tax Credit FAQ’s
  • Q.  Who is eligible for the Aging in Place tax credit?
    • A. Longevity Eligibility (65 years old, 30 years of ownership)
      • The owner of a property may receive the credit if the owner is at least 65 years old and has lived in the same dwelling for at least 30 years as of June 30. Only one owner of record is required to be 65 years old if qualifying for the longevity period of 30 years.
    • B.  Retired Service Member or Surviving Spouse (65 years old, 20 years of service)
      • The owner of a property may receive the credit if the owner is at least 65 years old as of June 30 and is a retired Service Member who is a member of the uniformed services or a reserve component of the uniformed services including the Army, Navy, Air Force, Marine Corps, Space Force, Coast Guard, National Oceanic and Atmospheric Administration, and Public Health Service or surviving spouse who is at least 65 years old and has not remarried.
    • C.  Disabled Service Member or Surviving Spouse (Active, Retired or Honorably Discharged)
      • The owner of a property may receive the credit if the owner is active duty, retired or honorably discharged with a service-connected disability rating of 75%-99% or a surviving spouse of an individual who had a service-connected disability rating of 75–99%, who has not remarried.
  • Q. Can homeowners own more than one home?
    • A. CB37-2023 removed the prohibition on owners of multiple residential properties from receiving the property tax credit for seniors and retired military personnel; however, only the applicant’s PRIMARY residence is eligible for the credit.
  • Q.  What is the amount of the credit?
    • A.  An individual who qualifies for this credit is eligible for a property tax credit equal to 20% of the eligible County tax up to $650,000 of the assessed value after all other eligible credits have been applied.
  • Q.  What is the duration of the credit?
    • A.  CB60-2025 requires all Aging in Place tax credit recipients to submit an annual attestation.  If the property owner is eligible, the credit may be granted for a total of ten (10) years.  Recertification letters will be distributed each Spring.
  • Q.  What is the application process?
    • A.  To receive the tax credit, a property owner must submit an initial application to the Department of Finance.  The tax credit application can be found on the County’s website.  After the initial application is approved, an annual attestation will be required to receive the tax credit for the remaining nine (9) years.  

• Eligibility
  • Applicant must be 65 years old or older as of June 30, 2026, and be a retired military veteran with 20 years of active-duty service or surviving spouse of such a veteran.
  • Dwelling must be the applicant’s only principal residence.​​​
• Credit Information
  • The amount of the credit is 20% of the net County property tax on assessment value of up to $650,000.
  • May not receive Aging in Place, Public Safety Officer, or the Senior Tax Credit in the same year.
  • Application deadline is October 1, 2026, for tax year 2026.
  • This credit does NOT automatically renew.  Statement of Eligibility is required annually for an additional nine years (for a total of 10 years).
  • Changes in property ownership may change the eligibility status at any time.
• Retired Service Member or Retired Service Member Surviving Spouse FAQ’s
  • Q.  Who is eligible for the Aging in Place tax credit?
    • A. Longevity Eligibility (65 years old, 30 years of ownership)
      • The owner of a property may receive the credit if the owner is at least 65 years old and has lived in the same dwelling for at least 30 years as of June 30. Only one owner of record is required to be 65 years old if qualifying for the longevity period of 30 years.
    • B.  Retired Service Member or Surviving Spouse (65 years old, 20 years of service)
      • The owner of a property may receive the credit if the owner is at least 65 years old as of June 30 and is a retired Service Member who is a member of the uniformed services or a reserve component of the uniformed services including the Army, Navy, Air Force, Marine Corps, Space Force, Coast Guard, National Oceanic and Atmospheric Administration, and Public Health Service or surviving spouse who is at least 65 years old and has not remarried.
    • C.  Disabled Service Member or Surviving Spouse (Active, Retired or Honorably Discharged)
      • The owner of a property may receive the credit if the owner is active duty, retired or honorably discharged with a service-connected disability rating of 75%-99% or a surviving spouse of an individual who had a service-connected disability rating of 75–99%, who has not remarried.
  • Q. Can homeowners own more than one home?
    • A. CB37-2023 removed the prohibition on owners of multiple residential properties from receiving the property tax credit for seniors and retired military personnel; however, only the applicant’s PRIMARY residence is eligible for the credit.
  • Q.  What is the amount of the credit?
    • A.  An individual who qualifies for this credit is eligible for a property tax credit equal to 20% of the eligible County tax up to $650,000 of the assessed value after all other eligible credits have been applied.
  • Q.  What is the duration of the credit?
    • A.  CB60-2025 requires all Aging in Place tax credit recipients to submit an annual attestation.  If the property owner is eligible, the credit may be granted for a total of ten (10) years.  Recertification letters will be distributed each Spring.
  • Q.  What is the application process?
    • A.  To receive the tax credit, a property owner must submit an initial application to the Department of Finance.  The tax credit application can be found on the County’s website.  After the initial application is approved, an annual attestation will be required to receive the tax credit for the remaining nine (9) years.  

• ​​​​​​Eligibility
  • Applicant must be a disabled military member with a 75 percent to 99 percent service-connected disability or surviving spouse of such a veteran
  • Applicant must present a copy of the Veteran’s Administration Disability determination letter
  • Dwelling must be the applicant’s only principal residence
• Credit Information
  • The amount of the credit is 20% of the net County property tax on assessment value of up to $650,000.
  • May not receive Aging in Place, Public Safety Officer, or the Senior Tax Credit in the same year.
  • Application deadline is October 1, 2026, for tax year 2026.
  • This credit does NOT automatically renew.  Statement of Eligibility is required annually for an additional nine years (for a total of 10 years).
  • Changes in property ownership may change the eligibility status at any time.
• Disabled Service Member or Disabled Service Member Surviving Spouse FAQs
  • Q.  Who is eligible for the Aging in Place tax credit?
    • A. Longevity Eligibility (65 years old, 30 years of ownership)
      • The owner of a property may receive the credit if the owner is at least 65 years old and has lived in the same dwelling for at least 30 years as of June 30. Only one owner of record is required to be 65 years old if qualifying for the longevity period of 30 years.
    • B.  Retired Service Member or Surviving Spouse (65 years old, 20 years of service)
      • The owner of a property may receive the credit if the owner is at least 65 years old as of June 30 and is a retired Service Member who is a member of the uniformed services or a reserve component of the uniformed services including the Army, Navy, Air Force, Marine Corps, Space Force, Coast Guard, National Oceanic and Atmospheric Administration, and Public Health Service or surviving spouse who is at least 65 years old and has not remarried.
    • C.  Disabled Service Member or Surviving Spouse (Active, Retired or Honorably Discharged)
      • The owner of a property may receive the credit if the owner is active duty, retired or honorably discharged with a service-connected disability rating of 75%-99% or a surviving spouse of an individual who had a service-connected disability rating of 75–99%, who has not remarried.
  • Q. Can homeowners own more than one home?
    • A. CB37-2023 removed the prohibition on owners of multiple residential properties from receiving the property tax credit for seniors and retired military personnel; however, only the applicant’s PRIMARY residence is eligible for the credit.
  • Q.  What is the amount of the credit?
    • A.  An individual who qualifies for this credit is eligible for a property tax credit equal to 20% of the eligible County tax up to $650,000 of the assessed value after all other eligible credits have been applied.
  • Q.  What is the duration of the credit?
    • A.  CB60-2025 requires all Aging in Place tax credit recipients to submit an annual attestation.  If the property owner is eligible, the credit may be granted for a total of ten (10) years.  Recertification letters will be distributed each Spring.
  • Q.  What is the application process?
    • A.  To receive the tax credit, a property owner must submit an initial application to the Department of Finance.  The tax credit application can be found on the County’s website.  After the initial application is approved, an annual attestation will be required to receive the tax credit for the remaining nine (9) years.  

• Eligibility
  • Applicant must be a firefighter, emergency medical technician, correctional officer, police officer, or deputy sheriff employed full time by a Howard County Government public safety agency OR
  • A full-time Emergency Communications Operator, Dispatcher, Dispatcher First Class, Senior Dispatcher, or Emergency Communications Supervisor with Howard County Government
  • Applicants must have completed their probationary period with Howard County Government.
  • Dwelling must be the applicant’s only principal residence
• Credit Information
  • The amount of the credit is up to $2,500, not to exceed the amount of County property tax.
  • May not receive Aging in Place, Public Safety Officer, or the Senior Tax Credit in the same year.
  • Application deadline is June 30, 2026, for tax year 2026.
  • The Department of Finance will verify employment each year to determine continued eligibility.
  • Notify the Department of Finance if there is a change in employment or principal residency status.

• ​​​​​​Eligibility
  • A volunteer firefighter or emergency medical technician for a Howard County Government public safety agency that has completed the requisite Duty Requirements and has maintained the active service standard for five consecutive years immediately preceding the tax year OR
  • An Auxiliary Officer for the Howard County Police Department that complies with the requirements set forth in the Department of Police, General Order No. OPS-29 and has performed the number of hours required by Duty Requirements provisions in the Auxiliary Police Manual for five consecutive years immediately preceding the tax year.
  • Dwelling must be the applicant’s only principal residence.
• Credit Information
  • The amount of the credit is up to $2,500, not to exceed the amount of County property tax.
  • May not receive Aging in Place, Public Safety Officer, or the Senior Tax Credit in the same year.
  • Application deadline is June 30, 2026, for tax year 2026.
  • Notify the Department of Finance if there is a change in employment or principal residency status.
  • Volunteers must maintain active volunteer service for the preceding year.
  • This credit does NOT automatically renew.
  • Renewal deadline: June 30, 2026, for tax year 2026.

**Due to the date of the passing of CB2-2026, Judicial Officers and Cohabitants cannot apply until April 7, 2026**

• Eligibility
  • Applicant must be permanently and totally disabled public safety officer or judicial officer or the surviving spouse (who has not remarried) or cohabitant of a fallen public safety officer or judicial officer.
  • Service in any Maryland County or City or the State of Maryland.
  • Disability or death must have occurred in the line of duty or as a result of employment as a public safety officer or judicial officer.
  • Applicant or deceased must have been domiciled in Maryland at the time of death/disability or anytime within the five years before and dwelling acquired within 10 years of that date.
  • The dwelling was owned by the spouse or cohabitant of the disabled or fallen public safety officer or judicial officer at the time of the public safety officer or judicial officer’s death.
  • Dwelling must be the applicant’s only principal residence.
• Credit Information
  • The amount of the credit is up to $10,000, not to exceed the amount of County property tax.
  • Application deadline is September 30, 2026, for tax year 2026.
  • Notify the Department of Finance if there is a change in employment or principal residency status.
  • This credit does NOT automatically renew.
  • Statement of Eligibility is required annually by September 30th to confirm marital, disability or residency status.

• Eligibility
  • The geothermal device must be used as a geothermal heat pump to heat or cool a structure or to provide hot water for use in the structure.
  • The device must also meet national safety and performance standards set by a nationally recognized testing laboratory for that kind of device.
  • Eligible costs must be incurred within 12 months before applying for this credit.
  • The application must include a certificate from the County’s Department of Inspections, Licenses, and Permits verifying it is a geothermal energy device and has been properly installed.
• Credit Information
  • The amount of the credit is determined based on the system type as indicated below:
  • Application deadline: June 30, 2026.
  • Any amount of the credit not taken in the tax year in which the application is granted may be carried over for an additional two years.

• Eligibility
  • Costs must be incurred within 12 months before applying.
  • Costs are for an authorized feature, including reasonable costs to install the feature, or for the costs of an age-friendly assessment done by a certified aging in place specialist, up to $100.
  • Costs must exceed $500.
  • Costs must be paid by the applicant and not reimbursed by another entity.
  • Copy of the permit for all features listed that require a permit.
• Credit Information
  • Total tax credit may not exceed $2,500.
  • Only one application may be accepted for a property in a single tax year.
  • Application deadline: April 1, 2026.
  • The Livable Homes tax credit is a one-time credit and cannot be renewed.
  • If this credit exceeds the County property tax, the Department of Finance shall apply the excess to future tax years until the property owner receives the full amount of the credit.
  • For some of the work, you may have to obtain a permit from the Department of Inspections, Licenses, & Permits (DILP) for the work. See the list of eligible features for information regarding necessity for a permit.

• Eligibility
  • The property must be jointly owned with the Howard County Housing Commission.
  • Proof of joint ownership must be included with the application, including the percentage owned by the Howard County Housing Commission.
  • The property must be the applicant’s principal residence.
• Credit Information
  • Credit is equal to County Taxes multiplied by the percentage owned by the Housing Commission.
  • Application deadline: April 1, 2026.
  • The tax credit continues as long as the property remains jointly owned with the Housing Commission.

• Eligibility
  • Maximum household income of $60,000.
  • 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.
  • The property must be the applicant’s principal residence.
  • The applicant must own or have a legal interest in the property.
• Credit Information
  • The credit is applied to a maximum assessment of $300,000.
  • Application deadline: October 1, 2026.
  • For more information, contact the State Department of Assessments and Taxation at 410-767-4433 or visit their website http://www.taxcredits.sdat.maryland.gov/

• ​​​​Eligibility
  • The property must be the owner’s principal residence.
• Credit Information
  • The credit caps the increase of the County portion of the tax bill at 5% and 10% on the State portion of the tax bill.
  • To apply, submit a one-time Homestead Application to the State Department of Assessments and Taxation.
  • For more information, contact the State Department of Assessments and Taxation at 410-767-2165 or visit their website https://dat.maryland.gov

• ​​​Credit Information
  • The State of Maryland provides for exemptions from Property Tax for a variety of types of properties, including those owned by blind individuals and disabled veterans.
  • For more information, visit the State of Maryland’s website https://dat.maryland.gov/realproperty/Pages/Property-Tax-Exemptions.aspx.

• Eligibility
  • The property must have obtained a building permit from the County’s Department of Inspections, Licenses, and Permits.
  • The application must include a copy of the LEED certificate with a Silver, Gold, or Platinum rating.
• Credit Information
  • The credit amount is granted against the County property tax and varies based on the building type and rating.
  • The property may not receive a Green Building tax credit in the same tax year.
  • Acceptable High-Performance Certifications:
    • LEED Core & Shell Version 2.0 (Silver, Gold, Platinum)
    • LEED New Construction Version 2.2 (Silver, Gold, Platinum)
    • LEED Existing Building Version 2.0 (Silver, Gold, Platinum)
    • ICC 700 Level (Emerald, Gold or Silver)
    • Green Neighborhood Equivalent (136-251)
  • Application deadline: April 1, 2026.

• Eligibility
  • The property must be conservation land, or the property owner is a Land Trust that is certified by the Maryland Environmental Trust.
  • The property is used to assist in the preservation of a natural area, for the maintenance of a natural area for public use, or a sanctuary for wildlife, or to conserve agricultural land and to promote continued agricultural use of the land.
  • The property must be in good standing and have a cooperative agreement in effect.
• Credit Information
  • The credit is equal to 100% of the County property tax imposed on the real property.
  • Application deadline: April 1, 2026.
  • This credit does NOT automatically renew.

• ​​​​Eligibility
  • An automatic fire sprinkler system must be installed with a property improvement.
  • The Fire Protection Permit # and completion date must be included with the application.
  • Eligible costs included all direct materials and labor costs for the installation of the automatic fire sprinkler system, including the connected to the public water main and does not include materials and labor related to demolition or patch work in the building needed for or because of a system installation.
  • The application must include a copy of the final inspection report and documentation of the costs incurred in the installation.
• Credit Information
  • The amount of the credit is equal to 10% of the installation cost of each eligible sprinkler system not to exceed the County tax imposed.
  • Application deadline: April 1, 2026.
  • The credit automatically renews for five consecutive years.

• ​​​​​​Eligibility
  • The applicant must be a nonprofit community association or corporation organized or operated for the promotion of the common good and social welfare of any group of persons residing in Howard County.
  • The applicant must be chartered in the State of Maryland.
  • The property must be owned by the community association and used for community, civic, educational, library, or park purposes excluding swimming pools, tennis courts, or similar recreational facilities.
  • The owner cannot charge fees in excess of an amount sufficient to cover construction or maintenance of such property.
• Credit Information
  • The credit is in the amount of Howard County taxes with respect to real or tangible personal property owned by the community association and used for community, civic, educational, library, or park purposes excluding swimming pools, tennis courts, or similar recreational facilities.
  • Application deadline: October 1, 2026.
  • This credit does NOT automatically renew.

• ​​​​​Eligibility
  • The tax credit applies only to the portion of the property that is leased, occupied, or used by a religious group or organization.
  • The space must be used exclusively for public religious worship, educational purposes, or office space necessary to support or maintain public religious or education purposes where the religious group is contractually liable for the taxes on the leased property.
  • A copy of the lease must be provided with the initial application.
  • If the leased space is in more than one building, include the amount of the square footage for each building and the amount leased in each building.
• Credit Information
  • The amount of the credit is the full amount of property tax imposed on the eligible space and shall not exceed the amount of tax the religious group is contractually liable.
  • This credit does NOT automatically renew.
  • Application deadline: April 1, 2026.

• Eligibility
  • The property must be used exclusively for the purpose of amateur sports.
  • The owner of the property must be a nonprofit organization exempt from taxation under §501(c)(3) of the Internal Revenue Code.
• Credit Information
  • The credit is equal to 100% of the County tax imposed on the real property.
  • Application deadline: April 1, 2026.
  • This credit does NOT automatically renew.

• ​​​​​Eligibility
  • The owner of the property must be a nonprofit organization exempt from taxation under §501(c)(3) of the Internal Revenue Code.
  • At least 85% of clients are disabled individuals.
• Credit Information
  • The credit is equal to 100% of County real property tax imposed on the property.
  • Application deadline: April 1, 2026.
  • This credit does NOT automatically renew.

• ​​​​​​Eligibility
  • The property must be part of a voluntary cleanup program with the Maryland Department of Environment.
  • The application must include a copy of the Notice of Revaluation from the Maryland Department of Assessments and Taxation (SDAT) and any other documentation issued by the State demonstrating the property is eligible.
  • The application must include the date of issuance for the Notice of Revaluation.  
• Credit Information
  • The credit is equal to 70% of the increased County and State property tax liability attributable to the cleanup, after all other applicable credits for the property have been applied.
  • Application deadline: April 1, 2026.
  • The credit shall apply in each taxable year immediately following the first revaluation of the qualified brownfields site upon notification to the Department of Finance from SDAT of continued eligibility for 5 taxable years or 8 taxable years if the site is in an enterprise zone.

• ​​​​Eligibility
  • The day care provider must furnish proof that they are licensed and registered under the laws of the State or County.
  • The day care provider must attest that they accept children and/or adults regardless of race, color, creed, sex, or national origin.
  • The improvements on the property must be used exclusively for the purpose of providing family or group adult day care services or child day care services.
• Credit Information
  • The credit is in the amount of up to $3,000 not to exceed the amount of County tax attributed to the improvement.
  • Application deadline: application is made within 30 days of the issuance of the tax bill reflecting the improvement.
  • This credit does NOT automatically renew.
  • Renewal application deadline: September 30, annually.

• ​​​​​​Eligibility
  • The property must be a commercial, industrial, or mixed-use property along Route 1.
  • For mixed-use properties, only improvements to the commercial portion qualify.
  • The property must be visible from Route 1 unless located within the designated Elkridge area.
  • Eligible improvements include: Façade renovations and exterior upgrades, landscaping and site beautification, signage and wayfinding improvements, lighting enhancements and other exterior design enhancements that improve curb appeal.
  • Property taxes must be current.
  • The property must be in code compliance.
  • All work must follow the Route 1 Manual guidelines.
• Credit Information
  • The tax credit shall be granted in an amount of 125% of the verified expenses except that the tax credit for new landscaping shall not exceed $100,000.00 per application.
  • A request for a tax credit under this section must be approved by the County Executive, upon the advice of the Economic Development Authority, the Department of Planning and Zoning, and the Department of Finance.
  • During a fiscal year, the total of all tax credits budgeted for under this section shall not exceed $250,000.00.
  • Application deadline: April 1, 2026.
  • If the amount of the tax credit exceeds the amount of the Howard County Real Property Tax, then, in this instance, any unused portion of the tax credit shall be carried forward for up to five tax years.
  • For more information, contact the Howard County Department of Planning and Zoning at 410-313-2350 or visit their website https://www.howardcountymd.gov/planning-zoning/route-1-tax-credit-program

• Eligibility
  • The real property is subject to an easement or other interest that is permanently conveyed or assigned to either:
    • The Maryland Agricultural Land Preservation Foundation under § 2-504 of the Agricultural Article of the Annotated Code of Maryland; OR
    • To Howard County, Maryland, under the provisions of subtitle 5, "Agricultural Land Preservation," of title 15, "Natural Resources," of the Howard County Code.
• Credit Information
  • The amount of the credit may equal up to 75% of any County property tax imposed on that land, not including any improvements.
  • Application deadline: April 1, 2026.
  • The tax credit continues as long as the property remains qualified.
  • Application must be made to the Department of Planning and Zoning, 410-313-4382.

• ​​​​​Credit Information
  • This program provides property tax credits to commercial or industrial businesses that make a substantial investment in the County which includes investment in new construction or an improvement to an existing facility.
  • This program is administered by the Economic Development Authority of Howard County requires a lengthy approval process which includes job creation targets that must be met before the credit is disbursed.
  • Contact Howard County Economic Development Authority for more information: 410-313-6500