Real Property Tax FAQs – Maryland

Property Assessments

The State Department of Assessments and Taxation (SDAT) determines the assessed value of all real property in the State of Maryland.  When the value goes up, the increase is spread equally over a three-year period.  When the value goes down, it stays at the reduced amount for a three-year period.  The change takes effect on July 1st of the following year.  The assessed value is printed in the top right section of the tax bill.  Detailed information on the assessment process is available online at

Tax Bill Calendar

July Start of Tax/Fiscal Year – Annual Tax Bill Mailed
September Full Tax Payment Due (or First Half of Semi-Annual Payment)
November Second Half of Semi-Annual Payment Due
March Final Delinquent Tax Bill Printed in “Red Ink” Mailed to Property Owner
April Delinquent Property Tax Listings Advertised for Four Weeks in Local Papers and Online
May Public Auction of Tax Lien Certificates – Second Monday
June End of Tax/Fiscal Year


Tax Relief Programs for Homeowners

Property owners may be eligible for credits to reduce their tax liability. For a complete list of credits, please refer to the State’s website at . A few of the more common credits and exemptions include the following:

Homestead Tax Credit

After the first full tax year of ownership, the Homestead Tax Credit limits the annual increase in taxable assessment on owner-occupied residential properties to a fixed percentage.  The State taxable assessment increase is limited to 10%.  For FY2012, the County taxable assessment increase is limited to 1%.  If the assessed value decreases, the Homestead Tax Credit will also decrease.  To qualify for this credit, you must submit an application to the State Department of Assessments and Taxation.  For more information, please refer to the State website at or call 1-866-650-8783.

Homeowners Tax Credit

A property tax credit is available to all residential homeowners who have a combined household income under $60,000 and net assets that do not exceed $200,000.  Net assets do not include the value of your home or the value of your qualified retirement plans.  To qualify for this credit, you must submit an application no later than September 1 to the State Department of Assessments and Taxation.  For more information, please refer to the State website at or call 1-800-944-7403.

Veterans Exemption

Veterans who have been certified by the U.S. Department of Veterans Affairs as completely and permanently disabled are eligible for a full exemption of real property taxes on a single residential property owned and occupied by the certified veteran (or a surviving spouse).  The property owner must submit a one-time application for this exemption to the State for approval.  (The owner will be exempt from all taxes but will still owe all fees such as solid waste charges.)  For more information, please refer to the State website at

Change of Mailing Address on Tax Bills

If you have moved, or if your address is incorrect on your tax bill, you may use the Property Owner Change of Address Form located on the State website at  You may also send a letter to request an address change by including the property owner name or legal respresentative, account number and property address, address for future mailings and a daytime telephone number.  The letter should be sent to:

Supervisor of Assessments, 14735 Main Street, Ste. 354B, Upper Marlboro, MD 20772, Fax: (301) 952-2955 E-Mail:

County & State Contact Information

County Treasury Division 301-952-4030
State Assessment Office 301-952-2500
Bay Restoration Charge: State Inquiry 800-633-6101
Homeowners Tax Credit 800-944-7403
Park and Planning Tax 301-952-3560
WSSC Front Foot Benefit Charge 301-206-8032
Stormwater/Chesapeake Bay 301-883-5832
Solid Waste Service Charge-Residential 301-952-7600
Solid Waste Service Charge-Commercial 301-952-7609
Solid Waste Service Charge-Tax-Exempt 301-952-7609
Property Tax Information:
State Assessment Information:


Late Payments
Interest and penalties of 1.67% are added each month to overdue tax bills.  The County will also attach a lien to the property for unpaid taxes.  The lien will be sold to the highest bidder at the annual tax sale held the second Monday in May.  The property owner is responsible for paying the amount due for unpaid taxes and costs; interest at the statutory rate; court costs and attorney fees; and all other expenses as allowed by State law.