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You can see all the tax rates listed at the State Department of Assessments and Taxation.</p><h2 class="subhead1">Tax Credits for Mount Rainier</h2><p>Below you will find information on historic tax credits, homeowner's tax credits, homestead tax credits, and federal credits to help with energy efficiency.</p><h3 class="subhead2" data-uw-styling-context="true">City Tax Credit for Historic Rehabilitation</h3><p data-uw-styling-context="true">The City of Mount Rainier now offers a property tax credit for homeowners who restore their homes.</p><p data-uw-styling-context="true">In order to qualify for the city tax credit, you must first be approved for the state's Heritage Structure Rehabilitation Tax Credit Program, administered by the Maryland Historical Trust. The state provides a tax credit of 20% of the certified project costs. The signed certification form will provide the approved final project costs that can be used to calculate the city tax credit (10% of the total state-approved costs). To be eligible for the City tax credit, the signed state certification form must be provided to the City Manager within 90 days of the date on the state form. Find <a href="http://mht.maryland.gov/" onkeypress="this.onclick();" onclick="return showExternalSiteDialog(this);">information on the state program</a>.</p><p data-uw-styling-context="true">Also see Chapter II Assessments and Taxation of the City Code.</p><h3 class="subhead2" data-uw-styling-context="true">City Tax Credit for Seniors and Military Retirees</h3><p data-uw-styling-context="true">At the May 04, 2022, Legislative Meeting, the Mayor and City Council for the City of Mount Rainier, voted on <a href="/DocumentCenter/View/230/Ordinance-No-03-2022-PDF" target="_blank" rel="noopener">Ordinance Number 03-2022 (PDF)</a>. This Ordinance amended Chapter 2, "Assessments and Taxation and Fees", of the Code of Ordinances of the City of Mount Rainier, Section 2-109, "Property Tax Credit for certain individuals aged 65 or older and veterans", to expand the eligibility of homeowners in the City to claim the tax credit provided thereunder, in the following manner:</p><ol data-uw-styling-context="true"><li data-uw-styling-context="true">Has lived in the same dwelling for at least thirty (30) years</li><li data-uw-styling-context="true">has a maximum assessed value of seven hundred thousand dollars ($700,000)</li></ol><p data-uw-styling-context="true">The bill will provide 20% credit, on City property taxes only, only for owner occupied dwellings. The credit is granted for 5 consecutive years, and the credit is not available after that 5-year period.</p><p data-uw-styling-context="true">The deadline for applications for the fiscal year 2024 is <strong>April 1, 2024</strong>.</p><p data-uw-styling-context="true">To learn more about the credit and submit an application, please use the form linked:</p><ul><li data-uw-styling-context="true"><a href="/DocumentCenter/View/232/Application-for-Elderly-Individual-and-Military-Retiree-Property-Tax-Credits-PDF" target="_blank" rel="noopener">Application for Elderly Individual and Military Retiree Property Tax Credits (PDF)</a></li><li data-uw-styling-context="true"><a href="/DocumentCenter/View/231/Application-for-Elderly-and-Military-Retirees-Tax-Credit-Spanish-DOC" target="_blank" rel="noopener">Application for Elderly and Military Retirees Tax Credit Spanish (DOC)</a></li><li data-uw-styling-context="true"><a href="/DocumentCenter/View/229/Trustees-Affidavit-of-Tax-Credit-Eligibility-PDF" target="_blank" rel="noopener">Trustee's Affidavit of Tax Credit Eligibility (PDF)</a></li></ul><p data-uw-styling-context="true">For any questions, please <a href="mailto:nsam@mountrainiermd.org">contact Natalie Sam</a>.</p><h3 class="subhead2" data-uw-styling-context="true">County Elderly Property Tax Credit Program</h3><p data-uw-styling-context="true"><a href="http://mht.maryland.gov/" onkeypress="this.onclick();" onclick="return showExternalSiteDialog(this);">Maryland offers a tax credit</a> for the rehabilitation of historic structures.</p><p data-uw-styling-context="true">The Maryland Heritage Structure Rehabilitation Tax Credit Program is administered by the Maryland Historical Trust and provides Maryland income tax credits equal to 20% of the qualified capital costs expended in the rehabilitation of a "certified heritage structure." The credit is available for owner-occupied residential property (homeowner) and income-producing property (commercial).</p><h3 class="subhead2" data-uw-styling-context="true">Historic Renovation Tax Credits</h3><p data-uw-styling-context="true"><a href="http://mht.maryland.gov/" onkeypress="this.onclick();" onclick="return showExternalSiteDialog(this);">Maryland offers a tax credit</a> for the rehabilitation of historic structures.</p><p data-uw-styling-context="true">The Maryland Heritage Structure Rehabilitation Tax Credit Program is administered by the Maryland Historical Trust and provides Maryland income tax credits equal to 20% of the qualified capital costs expended in the rehabilitation of a "certified heritage structure." The credit is available for owner-occupied residential property (homeowner) and income-producing property (commercial).</p><p data-uw-styling-context="true">You MUST get prior approval from the HMT before beginning work. The lag time in approval of applications can be several weeks or more. Several homeowners in the City of Mount Rainier have successfully gone through the process and received the tax credits. To be eligible, you must spend a minimum of $5,000 on the project.</p><p data-uw-styling-context="true">Tax credits are one time reductions of the amount of taxes you owe to the State of Maryland. For rehabilitation projects, you can receive a tax credit equal to 20% of the qualified work you undertake on your historic home, provided that the building has both been certified as historic AND the work has been approved by the Maryland Historical Trust prior to starting. Nearly all the older homes (built prior to 1945) in the City of Mount Rainier are certified as historic. Each home in the city has been graded as to its historic value. If your home is a "contributing" resource to the historic district, then it will qualify. Contact City Hall for help in determining how your home is graded.</p><p data-uw-styling-context="true">For example - you decide to replace the roof. Prior to starting construction you get approval from MHT and MHT certifies that the work is consistent with the Secretary of the Interior's Standards for Rehabilitation. The total cost of the roof replacement ends up being $10,000, and you send MHT all of the receipts and photographs necessary to verify the expenses and that the work is consistent with the initial approval. If everything checks out, you may now deduct $2,000 (20%) from the amount of Maryland state income taxes that you owe for the year that you completed the project. If you owe less than $2,000 in income taxes that year, you will receive a refund check from the Comptroller of Maryland.</p><h3 class="subhead2">Homestead Tax Credit (State Tax Credit)</h3><p data-uw-styling-context="true">Are you a homeowner over the age of 65? If so, you may be eligible for the County's new Elderly Property Tax Credit program. Effective July 1, 2023, Prince George's County will provide up to a 20% credit of the County portion of the property tax bill, inclusive of any Homeowners and Homestead Credit, for up to 5 years. Learn more information and see if <a href="https://www.princegeorgescountymd.gov/419/Residential" onkeypress="this.onclick();" onclick="return showExternalSiteDialog(this);">you are eligible to apply</a>.</p><h3 class="subhead2" data-uw-styling-context="true">Homeowners Tax Credit (State and City Tax Credit)</h3><p data-uw-styling-context="true">Concerned about increased property taxes? The State of Maryland has a program that sets a limit on the amount of property taxes any homeowner must pay based upon his or her income. This program is available to all homeowners regardless of their age.</p><p data-uw-styling-context="true">To be eligible, your combined gross household income cannot exceed $60,000. Your net worth, not including the value of your real property nor any qualified retirement savings or IRAs, must be less than $200,000. For purposes of the tax credit program, "income" means the combined gross income before any deductions are taken. 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.</p><p data-uw-styling-context="true">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. Example: If your combined household income is $16,000, 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.</p><p data-uw-styling-context="true">Applications are available at most public libraries, or by calling the Tax Credits Telephone Service at 800-944-7403 or visiting the website.</p><p data-uw-styling-context="true">Plus, the City of Mount Rainier <strong>provides an automatic supplement to the Homeowners Tax Credit</strong>.<br data-uw-styling-context="true">The amount of the homeowners' property tax credit local supplement is equal to 15% of the eligible homeowners state homeowners property tax credit. If you receive the state tax credit, the city will check your eligibility and send you a check for the amount of the city credit. Remember, in order to get the city homeowners tax credit, you MUST be enrolled in the state program first.</p><h3 class="subhead2" data-uw-styling-context="true">Windows and Doors Preservation Tax Credit</h3><p data-uw-styling-context="true">Building owners who restore existing windows and/or doors, or install new windows and/or doors, are eligible for a ten % (10%) City of Mount Rainier Tax Credit if they are deemed historically and/or architecturally compatible with the style and period of the house.</p><p data-uw-styling-context="true">The project requires prior approval from the City Manager. Once the approved project is complete, the applicant must submit "properly documented expenses" to the City Manager for final approval of the project. 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