Carroll County Real Estate Tax Relief for the Elderly and Disabled
Carroll exempts 100 percent of the residence and one acre for an owner 65 or 100% disabled with income to $40,000 and net worth to $125,000, to a maximum relief of $250.00, requiring the prior year’s taxes paid by December 5 and cutting off applications after March 1.
Also called: tax relief, property tax, elderly and disabled, income limit, net worth, $250, March 1.
The county's Real Estate Exemptions page sets the 2026 requirements. The applicant must be a Carroll County resident living in the dwelling; age 65 by December 31, 2025, or 100% permanently and totally disabled if younger (a dwelling jointly held by husband and wife qualifies if either spouse qualifies); a life estate qualifies per an Attorney General opinion; and a mobile home qualifies only where the applicant owns the land it sits on. Income may not exceed $40,000 a year, counting all income from every source including income of other people in the household, excluding $6,000. Net worth may not exceed $125,000 including real estate, personal property, vehicles, savings and cash, with the house and up to one acre excluded.
The exemption is on 100% of the residence and one acre, and "the maximum relief amount is $250.00". Two conditions are Carroll's own: the applicant must have paid the balance of 2025 taxes on or before December 5, 2025 to receive the 2026 reduction, and no applications are processed after March 1. The qualifications are "set by the local Board of Supervisors and can only be changed by an ordinance created by the Board". Applications are made at the Commissioner's office with end-of-year income statements, bank statements, brokerage statements, and - for an applicant under 65 - proof of disability from the Social Security Administration, the Railroad Retirement Board, the Department of Veterans Affairs or two doctors' affidavits.
It is not a VA rating of 100% service-connected, and a disabled veteran who does not meet that test can use it.
Thresholds
Thresholds for Carroll County Real Estate Tax Relief for the Elderly and Disabled
Gate
Rule
Age 65 or 100% permanently and totally disabled
The applicant is age 65 by December 31, 2025, or 100% permanently and totally disabled if younger. A VA rating alone is not the test.
Income and net worth
Income to $40,000 (excluding $6,000 per other household member) and net worth to $125,000 excluding the house and one acre; relief 100% of the residence and one acre, capped at $250.00, and the prior year’s taxes must have been paid by December 5.
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Disclaimer
VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.