Maryland

state characteristics

Assessment Ratio: 100%
Fiscal Tax Year: 07/01 – 06/30
Valuation Authority: Maryland State Department of Assessment & Taxation
Collection Authority: City, Town & County
Level One Appeal Name: Supervisor’s Level Appeal
RE Rendition Required: No
PP Rendition Required: Yes
Consultant Certification or Licensing: Not Required
Real Estate Taxable? Yes
Personal Property Taxable? Yes
Inventory Taxable? Yes

key tax dates – real estate

Assessment Date: Jan 1  
Value Notices Issued: Dec Triennial in-cycle only
Appeal Deadline: Jan 2

Feb

First business day in Jan —
Out of cycle appeals only

In cycle appeals: within 45 days after date of notice

Tax Bills Issued: July 1  
Tax Bills Due: Sept 30  

key tax dates – personal property

Assessment Date: Jan 1  
Tax Returns Due: Apr 15 Extensions can be received to
June 15 (I&E Surveys due)
Tax Bills Issued: July  
Tax Bills Due: Sept 30