Residential

New Senior Tax Credit

CB-029-2022-Property-Tax-Credit-for-Elderly-Individuals (PDF- This new credit, effective July 1, 2023, will provide up to a 20% credit of the County property taxes, inclusive of any Homeowners and Homestead Tax Credit, for up to 5 years. Applications will be made available in Spring 2023. To be eligible, you must meet the following criteria: 1. Age 65 and over, AND 2. Own and reside at property for which credit is sought for at least the previous 10 years, AND 3. The assessed value does not exceed $500,000 at the time of application, AND 4. The application is made by October 1 of the fiscal year the credit is sought.

Accessibility Features Tax Credit

CB-7-2015 Property Tax Credit for Accessibility Features (PDF) - The owner of Real Property may receive a property tax credit against the County portion of the property tax bill for the installation of an accessibility feature on an owner’s existing principal residence. Please consult the listing of applicable accessibility features. The feature must be installed within the twelve months preceding the application. The credit allowed under this section is the lesser of 50% of the eligible costs or $2,500.

Agricultural Land

CB-66-2008 Agricultural Land (PDF) - Property must participate in Maryland or County agricultural land preservation program. Tax credit is equal to the full amount of County taxes. Annual application and proof of claim must be filed with the Director of Finance.

Alternative Energy

CB-11-2008 Alternative Energy/Energy Conservation (PDF) - Tax credit for residential structures that utilize solar energy or geothermal energy devices. Application and proof of claim must be filed with the Director of Finance.

Surviving Spouse of a Fallen Officer

CB-63-2003 Surviving Spouse of a Fallen Law Enforcement/Rescue Worker (PDF) - Annual application and initial proof of claim must be filed with the Director of Finance by April 1 prior to the tax year for which the credit is being requested. The fallen officer must have owned the dwelling at the time of his/her death and the surviving spouse must currently occupy the dwelling.

Improvements to Historic Resources

CB-144-1981 Improvements to Historic Resources (PDF) - A credit towards expenses incurred for the restoration and preservation of any structure having historic, architectural, or cultural value, classified as a Historic Site of Historic District on the Adopted and Approved Historic Sites and Districts Plan of Prince George's County, MD, or has been designated on such plan as a historic resource which the Historic Preservation Commission has recommended to be classified as a Historic Site or Historic District.

Tax credit shall be allowed for the tax year immediately following the year in which the restoration or preservation work or new construction, or any portion thereof, is completed. A claim may be granted if filed within 5 years of the completion, and in the event taxes were paid for the period of the credit, a refund would be issued. Any unused portion of a credit granted may be carried over to subsequent years within the same 5-year period. Applications and receipts shall be made to the Historic Preservation Commission.

Conservation Land

CB-101-1998 Conservation Land (PDF) - Must be used (1) to assist in the preservation of a natural area; (2) for the environmental education of the public; (3) promote conservation; or (4) maintain a natural area for public use or a sanctuary for wildlife. Annual application and proof of claim must be filed with the Office of Law on or before October one of the tax year exemption is sought.

Landfill Credit

CB-69-1992 Landfill Credit (PDF) - All improved residential property, purchased prior to June 30, 1987, by the person requesting the credit, or purchased prior to the initial date that a new or expanded sanitary landfill is included within the County's Ten Year Solid Waste Plan, provided that the improved residential property is: (1) located within one-half mile of the boundary of the area permitted by the State for the land-filling of solid waste; and (2) abutting White House Road between Maryland Route 202 and Ritchie-Marlboro Road, Brown Road between Ritchie-Marlboro Road and Brown Station Road, Brown Station Road between White House Road and Old Marlboro Pike, or Ritchie-Marlboro Road between Interstate 95 and Brown Road.

The partial property tax credit shall be granted for the full fiscal year following any portion of the immediately preceding fiscal year in which land-filling operations commence or continue pursuant to a State refuse disposal permit. The credit shall be in an amount equal to the average cost of refuse collection for the eligible property. Application and proof of eligibility for exemption shall be filed with the Director of Finance on forms approved by the Director of Finance no later than October one of the tax year for which exemption is sought.