Rate Breakdown

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

How Property Tax Works in Frederick County

Property taxes in Frederick County are determined by two primary factors: the assessed value of your property and the combined tax rate. The Maryland Department of Assessments and Taxation (SDAT) is responsible for determining the market value of all real property. Assessments are conducted on a three-year cycle, meaning your property value is typically reviewed once every three years. The tax rate, often referred to as the millage rate, is comprised of the state rate, the county rate, and any applicable municipal tax rates based on your specific location. To calculate your estimated annual tax, the assessed value is divided by 100 and then multiplied by the total applicable tax rate.

Available Exemptions

Maryland offers several tax relief programs designed to lower the financial burden on eligible homeowners. These exemptions must be applied for through the SDAT and are subject to specific eligibility criteria:

• Homestead Property Tax Credit: Limits the annual increase in taxable assessment for owner-occupied residential properties, ensuring that tax bills do not spike due to significant market value increases.
• Homeowners' Property Tax Credit Program: Provides relief for homeowners who meet specific income and net worth requirements, regardless of age.
• Senior Citizen/Disabled Tax Credit: Frederick County offers a specific local credit for homeowners aged 65 or older, or those who are permanently and totally disabled, provided they meet income thresholds.
• Disabled Veterans Property Tax Exemption: A full property tax exemption is available for dwellings owned by veterans who have been rated by the U.S. Department of Veterans Affairs as having a 100% service-connected, permanent, and total disability.

Payment Schedule & Deadlines

Real property tax bills in Frederick County are issued annually in July. The full amount is due by September 30. However, homeowners may opt for a semi-annual payment schedule. Under this plan, the first half of the tax is due by September 30, and the second half is due by December 31. It is important to note that if you choose the semi-annual option, a service charge is applied to the second installment. Payments not received by the specified deadlines are considered delinquent. Delinquent taxes accrue interest at a rate of 1% per month, and unpaid balances may eventually lead to a tax lien being placed on the property, potentially resulting in a tax sale.

Appealing Your Assessment

If you believe your property’s assessed value is inaccurate, you have the right to appeal. The process begins when you receive your Notice of Assessment from the SDAT. You must file a written appeal within 45 days of the date printed on your notice. The first step is typically a supervisor’s level review, where you provide evidence—such as recent appraisals, photos of property defects, or comparable sales data—to support your claim. If you are dissatisfied with the supervisor’s decision, you may request a hearing before the Property Tax Assessment Appeals Board. Should the board's decision remain unsatisfactory, further appeals can be made to the Maryland Tax Court.