Baltimore City property tax: rates, assessments, and how to appeal

Last updated 2026-07-09

What is Baltimore City's property tax rate right now?

Baltimore City taxes real property at $2.248 per $100 of assessed value for fiscal year 2025, which runs July 1, 2024, through June 30, 2025 ^[1]. That single rate covers the city levy and the county-equivalent levy, because Baltimore City is an independent city. Under Maryland law it acts as both a city and a county.

That number matters most when you set it beside the neighbors. Baltimore County, the suburban ring around the city, charges $1.10 per $100 for fiscal year 2025 ^[2]. A home assessed at $300,000 inside the city carries a bill of roughly $6,744 a year. The same assessed value in Baltimore County runs about $3,300. Same house, same value, twice the bill. That gap is one reason a city appeal often returns more money than the identical appeal filed a few miles outside the line.

The city also adds a stormwater remediation fee and solid waste charges on top of the real property tax, so your total annual bill runs higher than the rate alone suggests.

Maryland lets Baltimore City set its own real property rate independent of the state. The state charges a separate real property rate of $0.112 per $100 for fiscal year 2025, billed and collected at the same time ^[1]. Both lines appear on one annual bill.

How does Baltimore City property assessment work?

Maryland's State Department of Assessments and Taxation (SDAT) values your property, not Baltimore City ^[3]. The city sets the rate. The state sets the value. That split trips up a lot of homeowners who call City Hall to fight a number City Hall never chose.

SDAT reassesses every property in Maryland on a three-year cycle. Baltimore City properties sit in three groups, each reassessed in a different year, so roughly one-third of all city properties get a new assessment notice each January. You can look up which group holds your property using the SDAT property search tool ^[3].

A new assessment does not hit your bill all at once. Maryland phases in increases across the three-year cycle, one-third at a time. Say your assessed value jumps $90,000. Your taxable base rises $30,000 in year one, another $30,000 in year two, and the final $30,000 in year three. Decreases work differently. They take effect immediately, so if your value falls you feel the full benefit right away.

For houses, SDAT leans on the sales comparison approach, pulling arm's-length sales of similar homes in your neighborhood from the past year or two. Income-producing properties may also get the income approach. Ask for the assessor's field notes and the comparable sales used on your property. That document is the assessment worksheet, and it is where every serious appeal begins.

What is the Homestead Tax Credit and how does it limit your Baltimore City tax bill?

The Homestead Tax Credit is Maryland's main brake on fast-rising property tax bills, and it applies in Baltimore City ^[4]. Once you own and occupy a home as your principal residence, the credit caps how much your taxable assessment can climb from one year to the next.

In Baltimore City the cap is 4% a year ^[4]. If SDAT raises your assessed value 30% in one cycle, your taxable base still grows only 4% annually. The gap between your full assessed value and your capped taxable value is the Homestead Credit amount, and it shows up as a line item on your bill.

You apply once. After that the credit renews on its own as long as you live in the home. You do not reapply after a refinance. But if you sell and someone else buys, the new owner has to file fresh. SDAT says new owners should apply within one year of the purchase date ^[4].

The credit only touches increases. If your value drops below the capped amount, the credit vanishes until assessments climb back above it. Plenty of people who bought during the 2020 to 2022 run-up now carry large Homestead Credit amounts, which means their tax base sits well below market value. Good for cash flow. It also changes the appeal math: if the cap already protects you heavily, shaving the full assessed value may not move your current bill much. Check your bill before you decide to fight.

What other property tax exemptions and credits exist in Baltimore City?

Maryland and Baltimore City stack several credits and exemptions on top of the Homestead Credit. Each one requires its own paperwork.

Homeowners' Property Tax Credit: A state program, not a city one, that limits taxes for owners whose bill runs above a set share of their income ^[5]. The credit is income-based, and the maximum assessed value for eligibility is $300,000. You apply every year by September 1 through SDAT.

Senior Tax Credit (local supplement): Baltimore City adds its own Senior Citizen Tax Credit on top of the state Homeowners' credit. Residents 70 and older who have lived in the home at least 15 years may qualify ^[6]. Income limits apply.

Disabled and blind exemptions: Veterans with a service-connected disability rated at 100% are exempt from the state property tax and may qualify for city relief ^[5]. Surviving spouses of qualifying veterans can also be eligible.

Historic properties: Homes in designated historic districts may earn credits under Maryland's historic rehabilitation program after a qualified rehab.

Nothing here renews on its own except the Homestead Credit. Every other credit needs a one-time or annual application, and a missed deadline means a missed year. The September 1 cutoff for the Homeowners' credit catches people every summer. Mark it now.

How do Baltimore City property tax rates compare to nearby counties?

Baltimore City's rate is more than twice the rate in every surrounding county. Here is the direct comparison of fiscal year 2025 real property tax rates across the metro area, drawn from SDAT's published rate tables ^[1][2].

Jurisdiction	Real Property Tax Rate (per $100)	Notes
Baltimore City	$2.248	Includes county-equivalent levy
Baltimore County	$1.10	Separate from city
Anne Arundel County	$0.933
Howard County	$1.014
Harford County	$1.042
Carroll County	$1.018
Montgomery County	$1.00 (approx.)	Plus municipal rates where applicable

That difference has held for decades. It reflects the city's higher cost of services (police, fire, schools, sanitation) without the suburban tax base to spread the load.

If you moved into the city from a surrounding county, the rate shock is real. A home assessed at $400,000 costs about $9,000 a year in city property tax. The same assessed value costs about $4,400 in Baltimore County. That is nearly $4,600 a year, which is why understanding and challenging your assessment matters more inside the city line than almost anywhere else in Maryland.

When is Baltimore City property tax due and what happens if you miss the deadline?

Baltimore City bills property taxes on July 1 and wants them in full by September 30 each year ^[6]. There is a semi-annual option: pay half by September 30 and the second half by December 31 with no penalty.

Miss September 30 and the city charges 1.5% per month on the unpaid balance ^[6]. That reads modest. It compounds to 18% a year, and Baltimore City is aggressive about lien sales. Properties with delinquent taxes can land in the city's annual tax sale, which usually runs in May. Once a property enters that process, the cost to redeem it climbs fast and your window to act shrinks.

Mortgage servicers usually escrow taxes and pay them directly, so many owners never see the bill. If you pay your own, set a reminder for mid-September. The city mails bills to the address on record, and a forwarding failure is not an excuse the city accepts for waiving interest.

If you think you qualify for an income-based credit, apply before you pay. The Homeowners' credit deadline is September 1, just ahead of the tax due date, so the credit can land on your bill before it comes due.

For online payment options, see our guide to online tax payment for property, which covers methods Maryland taxing authorities accept.

How do you appeal a Baltimore City property tax assessment?

Your appeal rights come from Maryland state law, not Baltimore City. Title 2 of the Tax-Property Article of the Maryland Code governs assessments and appeals ^[7]. The whole process is free, and most homeowners who win never reach a formal hearing.

Step one: read your notice. When SDAT reassesses, it mails a Notice of Assessment in late December or early January. The notice shows the new full value, the year-one phase-in value, and your appeal deadline. That deadline is 45 days from the date printed on the notice, usually late January or mid-February depending on when it landed ^[3].

Step two: file a Petition for Review with SDAT. Do it online at the SDAT website, by mail, or in person at the Baltimore City assessment office. The petition first triggers a supervisory review, meaning an SDAT supervisor looks at your property before any formal hearing.

Step three: the supervisory review meeting. SDAT schedules it, often by phone. Bring your comparable sales, photos of condition problems, and any independent appraisal. This is the fastest road to a reduction.

Step four: if the review does not satisfy you, request a hearing before the Property Tax Assessment Appeals Board (PTAAB) for Baltimore City ^[3]. PTAAB is an independent board. Hearings cost nothing, and you represent yourself or bring an attorney or agent.

Step five: still unhappy? Appeal to the Maryland Tax Court, then circuit court. Most DIY wins settle at PTAAB or the supervisory stage.

TaxFightBack's appeal kit walks you through building a comparable sales file and preparing your PTAAB presentation. That keeps the full savings in your pocket instead of handing a contingency firm 30% to 40% of your first year's reduction.

One point people miss. You can file any time of year if ownership transferred or if the property record has an error (wrong square footage, wrong bathroom count, wrong lot size). You do not have to wait for a reassessment notice. This is an appeal based on a change in circumstances, available under Maryland Tax-Property Article Section 14-502 ^[7].

What evidence wins a Baltimore City property tax appeal?

PTAAB and SDAT assessors respond to two things: comparable sales and condition evidence. Everything else is supporting cast.

Comparable sales (comps): Pull at least three, ideally five to seven, arm's-length sales of homes like yours in size, age, style, and location, sold within the 12 months before your assessment date (January 1 of the reassessment year). SDAT uses January 1 as the valuation date, so sales after that count for less, though PTAAB will sometimes weigh them as trend evidence.

Where to find comps: the Maryland land records site (mdlandrec.net), Zillow's sold listings, Redfin, or a licensed agent who can pull a CMA. The Maryland State Archives land records are free but harder to sort.

Condition evidence: If your home has deferred maintenance, structural trouble, environmental problems, or functional obsolescence (a one-bathroom house in a two-bathroom market, say), document each item with dated photos and contractor cost estimates. SDAT's mass appraisal model assumes average condition. Showing below-average condition is often the clearest path to a cut.

Independent appraisal: An MAI or SRA appraisal from a licensed Maryland appraiser carries more weight than comps alone, because it is a formal conclusion of value the board has to address head-on. Appeal appraisals in Baltimore City typically run $300 to $600. The math works when the potential savings are large enough.

What does not work: arguing your taxes beat your neighbor's, or that the rate is unfair. PTAAB can change the assessed value, not the rate. Keep the whole case on one question: does the assessed value match market value?

For the wider view on property tax taxation and how assessment systems run nationally, that article covers the legal and economic frame behind what assessors are trying to do.

What is the Baltimore City tax sale and how do you avoid it?

Baltimore City runs one of the more aggressive municipal tax sale programs in Maryland. Properties with any unpaid taxes, water bills, or other city liens can enter the annual tax sale, which the city holds each May ^[6].

The entry threshold has run low. In some recent years, properties with as little as $750 in unpaid city liens have been listed. Once your property hits the list, a certificate sells to a third-party investor at auction. That investor can then charge you interest (up to 18% a year under Maryland law) and eventually foreclose if you do not redeem the certificate.

To redeem, you pay all unpaid taxes, all accrued interest, and the investor's legal fees. The total can run well past the original delinquent amount. Maryland Tax-Property Article Section 14-833 governs the right of redemption ^[8].

If hardship is pushing you toward a tax sale, Baltimore City does run a payment plan. Contact the Bureau of Revenue Collections. The city also takes part in the state's property tax deferral program for qualifying seniors and disabled residents.

The clean way to stay out of the tax sale: pay your September 30 bill, or escrow it through your mortgage servicer. If you already have a delinquency, call the city before May.

How does Baltimore City property tax work for rental and commercial properties?

The same $2.248 per $100 rate applies to commercial and rental properties in Baltimore City, but the assessment method shifts for income-producing property.

For commercial property, SDAT runs the income approach alongside the sales comparison approach. The income approach estimates value by capitalizing the property's net operating income at a market capitalization rate. If your rents sit below market, or your vacancy runs above market, that supports a lower assessed value. Document actual income and expenses with two to three years of rent rolls, leases, and operating statements.

Owners of small two-to-four unit rentals often do not realize the income approach reaches them too. If your building was assessed on the sales approach alone and you can show vacancies or below-market rents, bring that data to a PTAAB hearing.

Commercial appeals get more complex, and the stakes climb. For how commercial assessments run in other big urban markets, see our coverage of NYC property tax and LA County property tax, both of which deal with similar income-approach dynamics.

Enterprise Zone credits: Baltimore City has designated Enterprise Zones where new or expanding businesses can receive property tax credits for up to 10 years on the value of improvements ^[10]. The Maryland Department of Commerce and the city's economic development office administer them.

How does Baltimore City's property tax situation compare to other major U.S. cities?

Baltimore City's effective property tax rate sits among the highest of any large American city. A Lincoln Institute of Land Policy analysis of effective rates on owner-occupied housing put Baltimore near the top of the pack of major cities ^[9].

Nobody has perfectly clean apples-to-apples data here, because cities define assessment ratios differently. The closest consistent comparison comes from annual surveys of effective rates (taxes paid divided by market value). Baltimore's effective rate for owner-occupied homes has run roughly 1.2% to 1.5% of market value in recent years, after the Homestead Credit and other credits. That is close to Detroit and Milwaukee, both carrying high service costs against a thin residential base.

For reference, the effective rate on owner-occupied homes in Miami-Dade typically runs 0.8% to 1.0%, and in Maricopa County (Phoenix area) closer to 0.5% to 0.7% of market value. Over comparable homes the difference adds up to thousands a year.

The comparison matters for appeals because it tells you one thing plainly. Baltimore City assessors face pressure to keep the base high. They are not automatically conservative. Errors in your favor are less likely to get caught and fixed on their own, so the burden is on you to find them.

What are the key deadlines every Baltimore City property owner should know?

Miss a deadline and you lose the right, sometimes for a full year. Here is the annual calendar.

Deadline	What Happens	Notes
December-January	SDAT mails assessment notices	Varies by group; check your notice date
45 days after notice date	Appeal petition due to SDAT	Printed on your notice; do not miss this
September 1	Homeowners' Tax Credit application due	Annual; file every year
September 30	City property tax due (full or first half)	1.5%/month interest after this date
December 31	Second half payment due (semi-annual option)
May (varies)	Annual tax sale	Properties with unpaid liens entered

The 45-day appeal deadline is the one that bites hardest. Notices arrive around the holidays, people set them aside, and by February the window has closed. A notice dated January 10 gives you until roughly February 24. Write that date on the notice itself and put it where you will see it.

For how other big jurisdictions structure their deadlines, the Hennepin County property tax and Ramsey County property tax guides cover Minnesota's similar annual cycle.

Frequently asked questions

What is the current Baltimore City property tax rate?

For fiscal year 2025 (July 1, 2024, through June 30, 2025), Baltimore City's real property tax rate is $2.248 per $100 of assessed value. Maryland also charges a separate state real property tax rate of $0.112 per $100, which appears on the same bill. Two authorities set them: the city sets its own rate; the state sets the state rate.

How is my Baltimore City property assessed?

Maryland's State Department of Assessments and Taxation (SDAT) assesses all Baltimore City properties, not the city itself. SDAT uses a three-year reassessment cycle, so roughly one-third of city properties get a new notice each January. Homes are valued mainly through the sales comparison approach. Increases phase in over three years at one-third per year; decreases take effect immediately.

How do I appeal my Baltimore City property tax assessment?

File a Petition for Review with SDAT within 45 days of the date on your assessment notice. That triggers a supervisory review meeting. If it does not resolve the dispute, request a hearing before Baltimore City's Property Tax Assessment Appeals Board (PTAAB). PTAAB hearings are free, you can represent yourself, and the board can lower your assessed value if you show it exceeds market value.

What is the deadline to appeal a Baltimore City property tax assessment?

The deadline is 45 days from the date printed on your SDAT assessment notice, which usually arrives in December or January. A notice dated January 10 gives you until around February 24. The date sits on the notice itself. Missing it forfeits your appeal rights for that reassessment cycle, so treat it as a hard deadline.

What is the Baltimore City Homestead Tax Credit?

The Homestead Tax Credit limits how much your taxable assessed value can rise each year. In Baltimore City the cap is 4% annually, no matter how far the full assessment climbs. You apply once, and the credit renews automatically as long as you own and occupy the home. New owners must file within one year of purchase. It limits increases only, not decreases.

When is Baltimore City property tax due?

Property taxes are billed July 1 and due September 30. You can instead pay half by September 30 and the other half by December 31 with no penalty. Payments after September 30 accrue interest at 1.5% per month (18% annually). Baltimore City holds an annual tax sale in May for properties with unpaid prior-year taxes or liens.

How does Baltimore City property tax compare to Baltimore County?

Baltimore City's fiscal year 2025 rate is $2.248 per $100 of assessed value. Baltimore County's rate is $1.10 per $100. On a home assessed at $300,000, the city bill runs about $6,744 versus about $3,300 in the county. That roughly $3,400 a year gap is one reason appealing an overassessment inside the city carries higher stakes.

Who qualifies for the Maryland Homeowners' Property Tax Credit in Baltimore City?

The Homeowners' Property Tax Credit is a state income-based program for Baltimore City residents who own and occupy their principal residence, whose assessed value is $300,000 or less, and whose tax bill exceeds a set share of their income. Apply annually by September 1 through SDAT. Income thresholds change yearly, so check SDAT's current guidelines before applying.

Can seniors get a property tax break in Baltimore City?

Yes. Baltimore City offers a Senior Citizen Tax Credit for residents age 70 and older who have lived in the home at least 15 years, subject to income limits. Separately, the state's Homeowners' credit is available at any age based on income. Qualifying 100% disabled veterans are exempt from the state real property tax. Each program has its own application and deadline.

What happens if I don't pay Baltimore City property tax?

Unpaid taxes accrue interest at 1.5% per month. Baltimore City enters properties with unpaid taxes and city liens into an annual tax sale, usually held in May. A third-party investor buys the tax certificate, and you must pay all back taxes, interest, and the investor's legal costs to redeem. Failing to redeem within the statutory period can end in foreclosure of your right of redemption.

How do I find my Baltimore City property's assessed value?

Search the SDAT property search tool at sdat.dat.maryland.gov using your address. The result shows your current full assessed value, the phase-in (taxable) value for each year of the cycle, any credits applied, and your property's legal description. This is the same database SDAT assessors and PTAAB members use, so treat it as the authoritative source.

Does Baltimore City offer any property tax credits for home improvements or historic properties?

Yes. Homes in designated historic districts that undergo qualified rehabilitation may earn the Maryland Historic Revitalization Tax Credit, which offsets income taxes on rehab costs rather than directly cutting property tax. Baltimore City's Enterprise Zones offer property tax credits to businesses for improvements. Neither program automatically reduces your assessed value; they work alongside it.

Can I appeal my Baltimore City property tax assessment every year?

You can file a new appeal each time you get a reassessment notice, which arrives once every three years for your property group. Outside that cycle, you can appeal after a change of ownership, a significant change in the property's condition, or a clerical error in the records. This error-based appeal is available any time under Maryland Tax-Property Article Section 14-502.

How does the three-year assessment phase-in affect my Baltimore City tax bill?

If your full assessed value rises, only one-third of the increase becomes taxable in year one, another third in year two, and the last third in year three. If your value falls, the full decrease hits immediately. The phase-in applies to your full assessment before the Homestead Credit cap is calculated, so both protections can work together to hold down your actual bill.

Sources

1. Maryland SDAT, Real Property Tax Rates by County, FY2025: Baltimore City real property tax rate is $2.248 per $100 of assessed value; state rate is $0.112 per $100 for FY2025
2. Maryland SDAT, Real Property Tax Rates by County, FY2025: Baltimore County real property tax rate is $1.10 per $100 of assessed value for FY2025
3. Maryland Department of Assessments and Taxation, Property Tax Appeals: Assessment appeals must be filed within 45 days of the notice date; PTAAB hears appeals after supervisory review; three-year reassessment cycle
4. Maryland SDAT, Homestead Tax Credit Program: Baltimore City's Homestead Tax Credit caps annual taxable assessment increases at 4%; one-time application required within one year of purchase
5. Maryland SDAT, Homeowners' Property Tax Credit Program: Homeowners' Tax Credit is income-based with a $300,000 maximum assessed value; application deadline is September 1 annually; 100% disabled veterans exempt from state real property tax
6. Baltimore City Department of Finance, Real Property Tax Information: City property taxes are billed July 1 and due September 30; 1.5% per month interest on unpaid balances; semi-annual payment option with second half due December 31; annual tax sale held in May
7. Maryland General Assembly, Tax-Property Article, Title 2 and Section 14-502: Maryland Tax-Property Article governs property assessments, appeals, and the right to appeal based on error or change in circumstances outside the regular reassessment cycle
8. Maryland General Assembly, Tax-Property Article, Section 14-833: Maryland statute governs the right of redemption for tax sale certificates, including payment of delinquent taxes, interest, and investor legal fees
9. Lincoln Institute of Land Policy, Significant Features of the Property Tax, 2021: Analysis of effective property tax rates for owner-occupied housing across major U.S. cities; Baltimore ranked near the top in effective rate comparisons
10. Maryland Department of Commerce, Enterprise Zone Program: Baltimore City Enterprise Zone property tax credits available to new or expanding businesses on value of improvements for up to 10 years