Howard County Executive Calvin Ball Pre-Files Impactful Age-Friendly Legislation to Expand the Senior Tax Credit and Extend the Aging in Place Tax Credit

ELLICOTT CITY, MD – Howard County Executive Calvin Ball today submitted legislation with the Howard County Council to expand eligibility for the Senior Tax Credit and extend the length of time eligible property owners can receive the Aging in Place (AIP) Tax Credit from eight years to ten years.

Senior Tax Credit

Howard County’s Senior Tax Credit was first established in 2006 and updated in 2007 to provide income-constrained seniors with financial relief on their property taxes. The amount of credit is 25 percent of the County property tax due in the current year after applying the Maryland Department of Assessment and Taxation’s Homestead Property Tax Credit.

Previously, the Senior Tax Credit was restricted to households with a combined household income at or below 500% of the federal poverty level and with a combined household net worth of no more than $500,000. While the household income restrictions are updated based on inflation each year, the maximum net worth limit has not changed since 2007. Ball’s legislation proposes increasing the maximum net worth allowed under the Senior Tax Credit to $800,000 to account for approximate inflation that has occurred since 2007 and will index increases to the maximum net worth to inflation in future years.

Under the proposed changes, to be eligible to participate in the County’s Senior Tax Credit program, a county property owner must:

• Be at least 65 years old;
• Use the property as the individual's principal residence for more than six months of the tax year;
• Have a combined household income that does not exceed 500 percent of the most recent poverty guidelines for a household of two individuals, which is $105,750 for the 2024 calendar year; and
• Have a combined household net worth that does not exceed $800,000 in Tax Year 2025.

Over the past four years, the County has issued 631, 760, 605, and 205 credits in FY 2023, FY 2024, FY 2025, and FY 2026 respectively. This credit cost the County $534,374, $582,932, $562,420 and $212,808 respectively.   

Applications for the Senior Tax Credit for tax year 2025 are currently being accepted and are due no later than October 1, 2025.  If this legislation passes, the changes will go into affect retroactively for calendar year 2025.  Upon passage, further information regarding applications and deadlines will be posted on the Department of Finance website.

Aging in Place (AIP) Tax Credit

The Aging in Place Tax Credit has been available since 2017. To be eligible to participate in the County’s AIP Tax Credit program, a county property owner must:

• be at least 65 years old, and have lived in the same dwelling for at least 30 years as of June 30, 2025,
• or be at least 65 years old as of June 30 and a retired member with 20 years of active service of the Armed Forces of the United States, or the surviving spouse of the service member.

Eligible residents will receive a property tax credit equal to 20 percent of the eligible County tax, meaning the County tax on the lesser of $650,000 or the assessed value of the dwelling reduced by any assessment on which a property tax credit is granted. The credit automatically renews each year unless the homeowner is no longer eligible.

Under current law, the AIP Tax Credit expires after receiving the credit for eight years. Ball’s proposed legislation would extend the length of time eligible property owners can receive the AIP Tax Credit from eight years to ten years.

For tax year 2025, Finance has extended the due date for its AIP Tax Credit to September 30, 2025. Property owners who apply by this date and are approved will receive credit to their tax bill.

For calendar year 2025, the County issued more than 5,113 AIP tax credits, totaling $5.4 million. The County estimates approximately 1,300 residents will now be eligible to receive the AIP tax credit with the extension of the eligibility timeframe. 

Finally, as part of the pre-filed legislation, Ball intends to establish a work group to study the impacts of the Senior Tax Credit, the Aging in Place Tax Credit, and property tax deferral program for older adults. This workgroup will consider the long-term benefits and fiscal impact of the County’s tax credits to assist older adults.

Following today’s pre-filing, Ball’s legislation will be formally introduced to the Council on Tuesday, September 2nd during its Legislative Session. Following its Legislative Session, the Howard County Council will host a Legislative Public Hearing on Monday, September 15th, during which community members will be able to testify on Ball’s legislation. Finally, the Council will cast its vote on Ball’s legislation during its Legislative Session on Monday, October 6th. 

In addition to the Aging in Place Tax Credit, Ball also announced last year additional tax credits available to older adult residents as part of his administration’s commitment to providing a high quality, secure life for the county’s older residents.

Trash, Bay, and Watershed Protection Fee Hardship Tax Credit

Additionally, homeowners with limited income may qualify for a 60 percent credit against the County’s Trash Fee and Watershed Protection Fee and a 100 percent exemption from the Bay Fee. A family of four may qualify with income up to $80,375 for tax year 2025. Renters may also qualify for an exemption from the Bay Fee. The deadline to apply for this tax credit for tax year 2025 was June 30, 2025. County residents who receive the Senior Tax Credit will receive the hardship credit.

Livable Home Tax Credit

The Livable Home Tax Credit is a credit for certain types of accessibility features (as defined in Sec. 20.129C of the Howard County Code) installed in a Howard County homeowner’s principal residence. Property owner’s may file an application to receive the credit against their County tax for a feature that is installed on an existing residence, as long as the home is the owner’s principal residence when the feature is installed. The amount of the credit is equal to 100 percent of the eligible cost or $2,500, whichever is less. The deadline to apply for this tax credit for tax year 2025 was April 1, 2025.

Ball added, “Howard County is a pioneering and holistic leader in supporting our older adult community with a commitment to innovation, collaboration, and inclusivity, and a focus on improving health, independence, and quality of life for older adults. As the latest United States Census 2024 data shows, our county’s 65+ population makes up 16.3 percent of our total population. As one of the county’s fastest growing populations, between 2020 and 2024, this group grew by 16.4 percent. As the aging of our county’s population continues into the next decade and beyond, the delivery of support systems and services will become increasingly important.”

Since taking office in December 2018, Ball’s administration has been hard at work implementing innovative strategies to address food insecurity, promoting healthy aging, enhancing social connections, providing specialized caregiver support, and building a more inclusive, accessible community for older adults. These strategies include, but are not limited to:

• Launching the County’s Age-Friendly Howard County initiative in 2019, to drive infrastructure improvements and social participation programs to create a more inclusive and accessible community for all residents. Since its inception, the County has:
  • Introduced Howard County’s first Age-Friendly Table for Connection at Cedar Lane Park West, where solar-powered, wheelchair accessible tables provide visitors  with a Wi-Fi hotspot, charging station, and quick resource hub, and a place to gather to increase social connectedness using age-friendly technology;
  • Opened the county’s first Age-Friendly Fitness Lot at Centennial Park North, providing older residents with access to state-of-the-art exercise equipment for cardio and strength training to boost fitness, meet other health-minded people, and enjoy the benefit of being outdoors;
  • Released our Age-Friendly Howard County Five-Year Progress Report, endorsed by AARP, showcasing the strides made to enhance livability for residents of all ages;
  • Launched our next five-year plan, Age-Friendly: Collaborate, focused on continuing to create a safer, healthier, and more vibrant community for everyone.
  • Developed Howard County’s Age-Friendly guide for creating readable materials.
• Opening the Department of Community Resources and Service’s Office on Aging and Independence’s (OAI) new East Columbia 50+ Center. This state-of-the-art 29,000 square foot facility is seven times larger than its predecessor and has welcomed more than 55,700 visitors since it opened its door in March 2024.
• Supporting family caregivers by leveraging technology like Trualta. This web-based platform provides 24/7 educational and emotional support to family caregivers through OAI’s Family Caregiver Support Program, completely free of charge. Since October 2020, more than 364 caregivers have utilized the platform. OAI’s Family Caregiver Support Program has also:
• Enhancing accessibility options to assist residents looking to age in place, including utilizing a $1.1 million grant from the U.S. Department of Housing and Urban Development (HUD) for its Older Adult Home Modification Program to assist low-income, older residents make low-cost, but impactful modifications to their home designed to enhance accessibility, promote safe mobility, reduce falls, improve functional capacity for activities of daily living, lower hospital readmission rates and minimize the need for more intensive care in nursing homes or assisted living facilities. 
• Partnering with local senior living facilities, the County’s Department of Fire and Rescue Services, and Howard County Health Department to launch a Falls Prevention Initiative, a comprehensive, multi-faceted effort to reduce falls among older adults and individuals with disabilities through various resources.
• Combating food insecurity and social isolation through the “Let’s Do Lunch” congregate meal program.
• Challenging ageism and promoting inclusivity through OAI's award-winning “Ageism Awareness Program” educational series and awareness campaign.

For more information about available residential tax credits, visit Finance’s “Tax Credits” website or contact the department’s Tax Customer Service Line at 410-313-2062 or email customerservice@howardcountymd.gov.

To learn more about the County’s OAI and the many resources and services available to the county’s aging population, visit www.howardcountymd.gov/aging-independence or call 410-313-1234 or email map@howardcountymd.gov.