Rate Breakdown

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

How Property Tax Works in Baltimore County

Property taxes in Baltimore County are determined by two primary factors: the assessed value of your property and the combined tax rate (millage). Every three years, the Maryland Department of Assessments and Taxation (SDAT) conducts a physical reassessment of all real property. This value is based on market trends and comparable sales in your neighborhood. The final tax bill is calculated by multiplying the assessed value by the current tax rate, which includes both the county rate and the state property tax rate. It is important to note that while the assessment reflects market value, Maryland law provides a "homestead tax credit" that limits the annual increase in the taxable assessment of owner-occupied properties, preventing sharp tax hikes due to rising market values.

Available Exemptions

Maryland offers several programs to help reduce the tax burden for eligible homeowners. These programs require an application and must meet specific criteria:

• Homestead Tax Credit: Limits the amount of assessment increase on which a homeowner pays taxes for their principal residence.
• Senior Citizen Tax Credit: Baltimore County provides a tax credit for homeowners aged 65 and older who meet specific income and asset requirements.
• Disability Exemptions: Certain exemptions are available for homeowners who are permanently and totally disabled, including veterans with service-connected disabilities.
• Veterans’ Exemption: Real property owned by a disabled veteran or the surviving spouse of a fallen veteran may be exempt from property taxes under specific conditions defined by state law.

Payment Schedule & Deadlines

Baltimore County property taxes are typically billed on an annual basis, with the tax year running from July 1 to June 30. Bills are mailed in July. Homeowners have two primary ways to pay:

• Annual Payment: The full amount is due by September 30 to avoid interest and penalties.
• Semi-Annual Payment: Homeowners may choose to pay in two installments. The first half is due by September 30, and the second half is due by December 31.

If you fail to pay by these deadlines, interest and penalties accrue monthly at a rate of 1% until the balance is paid. Delinquent accounts may eventually be subject to a tax lien sale, where the county auctions the right to collect the unpaid taxes, which can ultimately put your property ownership at risk.

Appealing Your Assessment

If you believe your property assessment is inaccurate, you have the right to appeal. The process begins after you receive your official Notice of Assessment from the SDAT. You must file a written appeal within 45 days of the date printed on the notice. You will be required to provide evidence supporting your claim, such as recent appraisals, photographs of structural issues, or documentation of comparable sales in your area that indicate a lower market value. The appeal process typically involves a supervisor-level review, followed by a hearing with the Property Tax Assessment Appeals Board if the dispute remains unresolved.