State guide
Maryland property taxes (2026)
✓ Verified August 2026 against official county pages — 3 sources linked below.
County pages for Maryland are on the way — the statewide dates below apply everywhere, and county pages will add local rates, contacts, and exact appeal windows.
How Maryland property taxes work
Maryland is the rare state where assessments are run by the state itself: SDAT — the Department of Assessments and Taxation — values every property once every three years, one third of each county at a time. Counties and municipalities then set rates and send the bills on a July–June fiscal year.
The reassessment notice arrives in late December if your area's turn is up, and the appeal clock is exactly 45 days from the notice date — putting most appeal deadlines in early-to-mid February. Increases phase in over the three years; decreases apply immediately.
Bills issue in July. Annual payers have through September 30 without interest; owner-occupied homes are automatically on a semiannual schedule — half due by September 30, the other half by December 31 — unless you opt for one payment.
Two credits do the heavy lifting: the Homestead Tax Credit caps how much of each year's assessment increase is taxable (10% statewide, and much lower in many counties — but you must file the one-time application), and the income-based Homeowners' Property Tax Credit can cut bills sharply for qualifying households.
When payments are due
Bills issue in July. Pay by September 30; owner-occupied semiannual schedules split it — September 30 and December 31.
| Payment | Due | Delinquent after | Notes |
|---|---|---|---|
| First semiannual payment (FY2027) | September 30, 2026 | October 1, 2026 | Bills issue in July; annual payers also have through September 30 without interest |
| Second semiannual payment | December 31, 2026 | January 1, 2027 | Owner-occupied homes default to the semiannual schedule |
Exact dates can vary by county — use your county's page above for the dates on your bill.
How to appeal your assessment
The statewide rule: Appeal within 45 days of the date on your SDAT assessment notice — notices mail in late December in your area's triennial year
Your area reassesses every third year; the late-December notice starts a hard 45-day window (roughly early February). You can also file a petition for review in non-reassessment years by the annual deadline.
- Read your reassessment notice (late December)It shows the old value, the new value, and the phased-in schedule. The appeal deadline — 45 days out — is printed on it.
- File the first-level appeal within 45 daysFree, online through SDAT's appeal portal, by phone, or in writing — you'll get an informal hearing with an assessor.
- Bring market evidenceComparable sales near the date of finality carry the hearing; SDAT's records for your property are available to check for errors.
- Escalate to PTAABUnsatisfied? The county's Property Tax Assessment Appeals Board hears the next level within 30 days of the SDAT decision.
- Maryland Tax CourtThe final administrative step, also free to file.
County pages have the exact local deadlines, forms, and filing links.
Statewide exemptions
| Exemption | What it's worth | Deadline |
|---|---|---|
| Homestead Tax Credit | Caps the annual increase in your taxable assessment at 10% statewide — and many counties cap far lower — on your principal residence. One-time application required | File the one-time application with SDAT (do it when you buy) |
| Homeowners' Property Tax Credit | An income-based credit for homeowners of any age whose property taxes outrun the statutory percentage of gross household income | Apply by April 1 for the credit to appear on that year's July bill (applications accepted later in the year) |
| Disabled veteran exemption | Full exemption for veterans with a 100% permanent service-connected disability, and for qualifying surviving spouses | Apply when eligible |
Reassessment
SDAT reassesses each county in thirds — every property gets a new value once every three years, with increases phased in equally over the following three years.
Value notices (Assessment notice) usually mail in late December.
Common questions
- When are property taxes due in Maryland?
- Bills issue in July for the July–June tax year. Pay by September 30 without interest; owner-occupied homes default to a semiannual split — half by September 30, half by December 31.
- How do I appeal my Maryland assessment?
- You have 45 days from the date on your SDAT notice — mailed in late December of your area's triennial year. The first level is a free, informal hearing with an assessor (file online); next stops are the county appeals board and Maryland Tax Court.
- What is the Homestead Tax Credit and do I need to apply?
- It caps how much of each year's assessment increase you're taxed on — 10% statewide and lower in many counties — but only on your principal residence, and only after a one-time application with SDAT. If you've never filed it, that's the first thing to fix.
- Why does my assessment only change every three years?
- Maryland's state assessors revalue each area once every three years, phasing increases in over the following three. Decreases, though, take effect immediately.
- Is there income-based help with Maryland property taxes?
- Yes — the Homeowners' Property Tax Credit limits taxes to a percentage of gross household income for qualifying homeowners of any age. File by April 1 to see it on that year's bill; several counties add local supplements on top.
Sources
Every fact on this page comes from an official page. Check them yourself:
- SDAT — assessment appeal process — checked 2026-08-12
- SDAT — Maryland Homestead Tax Credit — checked 2026-08-12
- Baltimore County — payment schedules — checked 2026-08-12