Maryland property tax rules and regulations are governed by the State Department of Assessments and Taxation in Maryland. Property tax is one of the major sources of revenue in the state of Maryland.
In Maryland, the property tax billing and collection services are carried out with the help of local governments. The state government of Maryland is responsible for the appraisal of every personal or real property for property taxation purposes in Maryland.
The Governor of Maryland appoints the Director of the State Department of Assessments and Taxation, who is responsible for supervising and implementing the property tax regulations and property evaluation methods in Maryland.
The SDAT has been designed in such a way so that a uniform infrastructure for property evaluation can be maintained all over Maryland. The principal objective of SDAT is to create a customer-friendly and equitable environment in the property taxation infrastructure of Maryland so that the taxpayers find it convenient to pay their taxes.
There are 23 counties and 155 incorporated cities in the state of Maryland. Besides them, there is the largest city of Maryland, Baltimore. The property tax bills are issued by them altogether in the months of July and August every year.
The property taxes are levied on the basis of property appraisals performed by the State Department of Assessments and Taxation in Maryland. The department does not hold the responsibility to control or receive taxes. The local governments perform these activities.
Some of the property tax rates applicable for different counties and municipalities in Maryland are regarded as base rates and additional fees are clubbed with these rates.
The SDAT offers a wide range of services to the property taxpayers in Maryland, which includes publication of forms and brochures, supply of information regarding tax rates and many other services.
There are three departments under the SDAT and they are the following:
- Taxpayer Services Division
- Real Property Valuation Division
- Office of Information Technology
The Maryland State Department of Assessments and Taxation also offers a wide range of online services, which include the following:
- Real Property Tax Assessment Appeals
- Real Property Database Search
- Business Database Search
- Certificate of Status
- Personal Property Filing Extensions
Contact Details:
State Department of Assessments & Taxation Headquarters
301 West Preston Street, Baltimore, Maryland 21201-2395
Toll free in MD 888-246-5941