Rate Breakdown

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

How Property Tax Works in Wicomico County

Property taxes in Wicomico County are determined by two primary factors: the assessed value of your property and the combined tax rate (millage). 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, where your property is physically inspected and revalued to reflect current market conditions. The tax rate is then applied to this assessment to calculate your total annual liability. In Wicomico County, the final tax bill includes the county rate, the municipal rate (if applicable), and the state property tax rate. It is important to note that Maryland law utilizes the "Homestead Tax Credit," which limits the annual increase in the taxable assessment of owner-occupied residential properties, providing a buffer against rapid market appreciation.

Available Exemptions

Maryland offers several programs to help reduce the property tax burden for eligible homeowners. These exemptions must be applied for through the SDAT and can significantly lower your annual tax bill:

• Homestead Tax Credit: Limits the amount of assessment increase on which a homeowner pays taxes each year for their primary residence.
• Senior Citizen Tax Credit: Available to homeowners aged 65 and older who meet specific income and residency requirements.
• Disabled Veterans Exemption: Provides a full property tax exemption for dwellings owned by veterans who are 100% service-connected disabled or for the surviving spouses of such veterans.
• Blind Persons Exemption: A specific assessment reduction for individuals who are legally blind.

Payment Schedule & Deadlines

In Wicomico County, annual property tax bills are typically mailed in July. The full payment is due by September 30. However, the county offers an installment payment plan for residential properties to assist with cash flow. If you choose the installment option, payments are generally due in two installments: the first half by September 30 and the second half by December 31. It is critical to adhere to these deadlines; failure to pay by the due dates will result in the accrual of interest and penalties, which are calculated monthly. Continued delinquency can eventually lead to the property being sold at a tax sale to recover the outstanding balance.

Appealing Your Assessment

If you believe your property assessment does not reflect the fair market value of your home, you have the right to appeal. The process begins after you receive your annual assessment notice from the SDAT. You must file a written appeal within 45 days of the date on your notice. The first step is typically a supervisor’s review, where you provide evidence such as recent sales of comparable properties, appraisals, or photos of conditions that may decrease value. If you are dissatisfied with the result of the supervisor’s review, you may request a formal hearing before the Property Tax Assessment Appeals Board. Following that, further appeals can be directed to the Maryland Tax Court.