Rate Breakdown

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

How Property Tax Works in Baltimore City County

In Baltimore City, property taxes are determined by the assessed value of your real estate and the applicable tax rate. The Maryland Department of Assessments and Taxation (SDAT) conducts property assessments every three years to determine the "full cash value" of your home. This value is used to calculate your tax bill by applying the current municipal tax rate, often expressed as a rate per $100 of assessed value. Because Baltimore City functions as both a city and a county, it sets its own tax rate independently of the surrounding jurisdictions. It is important to note that if your assessment increases, the state provides a Homestead Tax Credit to limit the annual increase in the taxable assessment for owner-occupied properties, ensuring that tax spikes remain manageable for residents.

Available Exemptions

Maryland offers several programs to help homeowners reduce their property tax burden. Eligibility requirements vary, so residents are encouraged to apply through the SDAT portal.

• Homestead Tax Credit: Limits the annual increase in taxable assessment on owner-occupied residential properties to a fixed percentage (capped at 4% in Baltimore City).
• Senior Citizen Tax Credit: Available to homeowners aged 65 or older who meet specific income and residency requirements.
• Disabled Veterans Exemption: Provides a full property tax exemption for honorably discharged veterans who have a 100% service-connected, permanent, and total disability.
• Blind Persons Exemption: A specific reduction in the assessed value for homeowners who are legally blind.

Payment Schedule & Deadlines

Property tax bills in Baltimore City are typically mailed in July for the fiscal year beginning July 1st. You have several options for managing your payments:

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

Failure to pay by the designated deadlines will result in interest and penalties, which accrue monthly. Delinquent taxes eventually lead to the property being listed for a tax sale, where the city may sell a lien on your property to recover unpaid balances. Always ensure your payments are postmarked or processed electronically by the deadline to maintain your account in good standing.

Appealing Your Assessment

If you believe your property’s assessed value is higher than its actual market value, you have the right to appeal. The process begins after you receive your Notice of Assessment from the SDAT. You must file a written appeal within 45 days of the date printed on the notice. The process typically involves an informal hearing with an assessment supervisor. If you are dissatisfied with the outcome of the informal hearing, you may further appeal to the Property Tax Assessment Appeals Board (PTAAB) and subsequently to the Maryland Tax Court. Providing evidence, such as recent appraisals or sales data of comparable properties in your neighborhood, is essential to a successful appeal.