Ground rent (Maryland and Pennsylvania)
$50-$300/yr
Can You Write Off Ground Rent?
Short answer: Yes: redeemable ground rent, common in Baltimore and parts of Pennsylvania, is deductible as mortgage interest if you itemize.
It qualifies when you can buy out the landowner's interest for a set amount and the lease runs at least 15 years; nonredeemable ground rent isn't deductible.
Records to keep: Keep receipts, statements, and a note of what each cost was for. Compare itemizing to the 2026 standard deduction ($16,100 single / $32,200 joint) before you claim.
Ground rent (Maryland and Pennsylvania)
Typical range: $50-$300/yr
Individuals / Personal Taxes
Yes: redeemable ground rent, common in Baltimore and parts of Pennsylvania, is deductible as mortgage interest if you itemize.
Business justification
Yes: redeemable ground rent, common in Baltimore and parts of Pennsylvania, is deductible as mortgage interest if you itemize. It qualifies when you can buy out the landowner's interest for a set amount and the lease runs at least 15 years; nonredeemable ground rent isn't deductible.
Category
- Personal Tax Deductions