Maryland Tax Information
Overview of Maryland Taxes
For an overview, view the Legislative Handbook Series Volume 3, 2018 Edition
Real property in Maryland is assessed every three years by the State Department of Assessments and Taxation (SDAT). Property tax rates of the State and local governments are adopted by July 1st annually and applied to the assessments to produce a real property tax bill. County governments produce real property tax bills that include the State tax, county tax, taxes for regional entities, fees, and typically taxes for most municipalities. A few municipalities impose classified real property tax rates, but the State and counties do not.
Real property taxes may be paid without interest or penalty before October 1st. Owner occupied residential real property owners may pay real property taxes in semiannual installments. Commercial real property owners with a total real property tax bill of less than $100,000 may also pay real property taxes semiannually.
Business personal property is assessed annually by SDAT and tax rates and bills are determined by county and municipal governments. All tax rates are expressed as a dollar amount per $100 of assessed value.
Additional Property Tax Information
- State Department of Assessments and Taxation
- Montgomery County Property Tax Information
- Prince George's County Property Tax Information
- Property Tax Assessment Appeals Boards
- Maryland Tax Court