Maryland Assessment Procedure Manual

Category:Assessment Records
Category No.:045
Subject:Annexations
Subject No.:120
Topic:Effective Date
Topic No.:10
Date Issued:4/1/1991
Revision Date:3/1/2012

Properties that are annexed into a municipality should be updated to reflect this change for the upcoming July 1 tax year. The tax roll is determined as of July 1. Changes to the assessment roll after that date would only affect the tax roll for the following year unless specifically authorized by the Tax-Property Article. Accounts should not be updated with the town code until after mid February when constant yield tax rate calculations are determined.​