Rate Breakdown

Property taxes in Montgomery County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Montgomery County

Montgomery County property taxes are determined each fiscal year by the assessed value of real estate within the county boundaries. The County Tax Assessor evaluates every parcel on a uniform schedule, usually in the spring, using a market‑value approach. Official appraisals are posted on the county website and a public record is available for inspection. Once the assessed value is established, the County Board of Commissioners sets the millage rate for the upcoming fiscal year. The millage rate is expressed in mills, where one mill equals one‑tenth of a cent per dollar of assessed value. The total annual tax bill for a property is calculated by multiplying the assessed value by the millage rate and then dividing by 1,000.

Property taxes are used to fund local schools, public safety agencies, road maintenance, and other municipal services. Montgomery County features a single combined tax rate, but the county collects separate taxes for the county itself and for the school district. Rates for each are posted on the county website each year, and they are adjusted by inflation and budget requirements.

Available Exemptions

• Homestead Exemption: Full removal of the first $3,000 of assessed value for owner‑occupied homes.
• Senior Citizen Exemption: Additional $6,000 exemption for property owners aged 62 and older who meet income limits.
• Disability Exemption: Complete exemption for owners who are fully disabled and meet registration requirements.
• Veteran Exemption: Half‑price millage rate for full‑time, U.S. military veterans with a notarized statement of service.

Applicants must submit proof of eligibility by the deadline indicated on the county tax payment notice. Exemptions are applied automatically for qualifying properties each year; however, owners should verify annual eligibility and update records if circumstances change.

Payment Schedule & Deadlines

• Montgomery County must be paid in two installments: the first on April 15 and the second on October 15.
• Paying in full by April 15 or October 15 results in the standard rate; paying after either due date triggers a late fee of 1.5% per month.
• Owners may also opt for a three‑month payment plan by submitting a short application through the county portal; fees and deadlines vary.
• All payments should be made through the county’s online payment system or at authorized banks to ensure timely credit.

Failure to meet the due dates can result in penalties, interest accrual, and eventually the offer of a tax lien sale. Taxpayers are encouraged to review the county’s payment schedule each year to avoid unnecessary costs.

Appealing Your Assessment

Property owners who believe their assessed value is inaccurate may file a formal appeal with the Montgomery County Tax Assessor’s Office within 45 days of receiving the initial tax bill. The appeal process consists of three steps:

• Request a Re‑Appraisal: Submit a written request with supporting documentation (recent sales, appraisal reports). The assessor office will schedule an inspection or send an official appraiser.
• Administrative Hearing: If the reassessment does not resolve the issue, the owner can request a hearing before the Assessor’s Appeals Committee. Hearing dates are posted on the county website.
• Judicial Review: For unresolved disputes, the owner may file a lawsuit in the local Superior Court. Affidavits and expert witnesses are required.

All appeals must be filed within the statutory deadline, and the county typically sends a Notice of Assessment and Appeal Notice to the property owner. Maintaining accurate records and following the procedural timeline maximizes the chances of a favorable outcome.