Real Property

Please visit Governor Hogan's Coronavirus 2019 Disease Update webpage for general information about the virus, or Maryland Business Express' COVID-19 Business Response webpage for resources available to the business community. 

News and Announcements

Customer Service An​​nouncement - Please be advised that effec​tive 3/16/2020, SDAT's Real Property Offices will be closed to the public and the offices will only accept telephone and written appeals. All in-person real property assessment appeal hearings will be suspended until further notice.​ All site visits have been suspended until further notice​.

Online Reassessment ​Appeal:  Use this online form to appeal your assessment notice within 45 days of the notice date. For more information on the assessment process read the online brochure​. Properties in Maryland are reassessed on a three year rolling cycle; you may view reassessment maps for each county and the local office contact information
 
NOTE: The Maryland Department of Assessments & Taxation never charges a fee for property owners to appeal their property assessments.  The Department's Petition for Review or New Owner Appeal form found here can be filed for free​. Be aware of any unsolicited mail offering to file an appeal or a "Petition for Review of Real Property" for a fee. 
 
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:

  1. the sales approach;
  2. the cost approach;
  3. 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. 


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