When Do Property Tax Bills Come Out in Maryland? Key Dates and Deadlines
TL;DR
Maryland assessment notices arrive in December-January. You have 45 days from the notice date to file an appeal with the Supervisor of Assessments. Tax bills are mailed in July, with the first installment due September 30 and the second due December 31. Maryland reassesses on a triennial cycle, with one-third of properties reassessed each year. If your assessment increased significantly, appeal within 45 days of the notice.
Maryland Property Tax Calendar
| When | What Happens | Your Action |
|---|---|---|
| January 1 | Assessment date | Property valued as of this date |
| December-January | Assessment notices mailed | Review immediately |
| 45 days from notice | Appeal deadline (Supervisor of Assessments) | File appeal if overassessed |
| July 1 | Tax year begins; bills mailed | Review the bill |
| September 30 | First installment or full payment due | Pay |
| December 31 | Second installment due | Pay |
Maryland's Triennial Assessment Cycle
Maryland divides all properties into three groups. Each year, one group is fully reassessed. Your property is reassessed every three years. In the two "off" years, the value may be phased in gradually (one-third of the increase per year) to smooth out large jumps.
This phased approach means that even in your reassessment year, you may not see the full value increase on your first bill. The increase is spread over three years.
How to Appeal in Maryland
- File with the Supervisor of Assessments within 45 days of the notice. This is an administrative appeal handled by the local assessment office.
- Property Tax Assessment Appeal Board. If the Supervisor denies your appeal, file with the PTAAB within 30 days of the decision.
- Maryland Tax Court. Further appeals go to the Maryland Tax Court within 30 days of the PTAAB decision.
Maryland assesses at 100% of fair market value. Compare your assessed value directly to what comparable homes have sold for recently.
Maryland Tax Credits and Exemptions
| Program | Benefit | Eligibility |
|---|---|---|
| Homeowners Tax Credit | Credit based on income (can be substantial) | Income under $60,000 (adjusted) |
| Homestead Tax Credit | Caps assessment increases at 10% per year | Primary residence (automatic) |
| Senior Tax Credit | Additional credit for eligible seniors | Age 65+, income limits |
| Disabled Veteran Exemption | Exemption on dwelling and up to $750,000 | 100% service-connected disability |
Maryland's Homestead Tax Credit is particularly important. It automatically limits assessment increases to 10% per year for owner-occupied homes. Some counties and municipalities have adopted even lower caps (as low as 0-4% in some areas). If the Homestead Credit is not appearing on your bill, contact your local assessment office.
The Homeowners Tax Credit is income-based and can provide significant relief for homeowners with modest incomes. Apply annually through the State Department of Assessments and Taxation (SDAT) website.
County-Specific Details
Maryland has 23 counties plus Baltimore City, each with its own tax rate. Rates range from about $0.60 to over $1.10 per $100 of assessed value at the county level, with additional municipal and state rates on top.
Some of the highest-rate jurisdictions include Baltimore City, Prince George's County, and Allegany County. Lower rates are found in Worcester County, Talbot County, and Queen Anne's County.
Frequently Asked Questions
What is the Homestead Tax Credit cap in my area?
The state cap is 10%, but many counties and municipalities have adopted lower caps. Check SDAT's website for your specific jurisdiction's cap rate.
Why does my notice show a "phased-in" value?
Maryland spreads triennial reassessment increases over three years. If your reassessment increased by $60,000, you may see $20,000 added each year for three years rather than the full amount at once.
Can I appeal in an off year?
You can appeal whenever you receive a notice showing a value change. In "off" years, you may still receive a notice reflecting the phased-in increase. You can appeal the underlying full market value determination.
Maryland: 45 Days From Your Notice
When the notice arrives in December or January, the clock starts. PropertyTaxFight builds your evidence packet with comparable sales. $79 one-time. Get your evidence packet and file within 45 days.