News and Announcements
Customer Service Announcement - SDAT's Real Property Offices are open to the public. Please be advised that appointments are recommended.
All appeals for SDAT's Real Property offices are to be written or conducted as telephone or video conferencing appeal hearings.
Appeals for SDAT's Real Property offices are being conducted as written or telephone or video conferencing appeal hearings. Appeal hearings may be conducted in person upon request.
Tax Exemption Application and Forms are available online or by contacting your local Department of Assessments and Taxation office. Completed forms must be returned to the local assessment office where the property is located.
About Real Property
In Maryland, there are more than two million property accounts. The Department of Assessments and Taxation must appraise each of these properties once every three years. There are 24 local State assessment offices, one in each county and Baltimore City.
Assessments are certified by the Department to local governments where they are converted into property tax bills by applying the appropriate property tax rates. An assessment is based on an appraisal of the fair market value of the property. An appraisal is an estimate of value. There are three accepted approaches to market value:
- the sales approach;
- the cost approach;
- the income approach.
While differing in the method of calculation each approach is designed to indicate the property’s fair market value. The property tax is primarily a local government revenue. Counties and cities depend on the property tax and a portion of the income tax to make up their budgets. View the property tax rates in your area.
