Property Tax Due Dates in Maryland

Maryland property taxes are levied by both the state and local governments (counties and municipalities). Property is assessed at full cash value (100% of market value) by the State Department of Assessments and Taxation (SDAT). Counties then apply their own tax rates to that value. Maryland conducts reassessments on a three-year rolling cycle — approximately one-third of all properties are reassessed each year. When a property is reassessed and value increases significantly, Maryland phases in the increase over three years to reduce the impact on property owners. This phased-in value (rather than the full assessed value) is what your tax bill is based on.

Maryland property tax bills are typically mailed in July, covering the fiscal year from July 1 to June 30. Payment schedules vary by county: Most counties: Due September 30 (full year) or semi-annual installments (September 30 and December 31, or other dates). Some counties offer a 30-day grace period. Late interest of 1% per month typically applies. Most counties offer online payment through the county government website. Contact your county finance department for payment options.

Maryland's primary property tax relief programs: Homestead Tax Credit — Maryland's most important homeowner protection. Caps the annual increase in the taxable assessment for owner-occupied primary residences at 10% per year (or lower if the county has set a lower cap). This prevents large tax increases in a single year even when property values spike. You must apply once with SDAT; the credit renews automatically. Homeowners' Tax Credit — An income-based program that limits property taxes to a percentage of household income for qualifying homeowners. Available to homeowners of all ages whose property taxes exceed a fixed percentage of income. Apply with SDAT by October 1. Senior Tax Credit — Qualifying homeowners 65+ may receive an additional tax credit. Programs and amounts vary by county. Disabled and Senior Exemptions — Various counties offer additional local programs for seniors and disabled residents.

Maryland property tax appeals are handled by the local and state assessment appeal boards: Deadline: File an appeal with the local Property Tax Assessment Appeal Board (PTAAB) within 45 days of the assessment notice. Process: Request a hearing; present comparable sales or an independent appraisal. The PTAAB must issue a decision within 90 days. Further appeal: Appeal PTAAB decisions to the Maryland Tax Court within 30 days, and then to the Circuit Court.