Sheet MD · 2026 rules
Maryland Property Tax Calculator
Section 9-105 describes the Homestead Property Tax Credit. For state taxes its comparison percentage is 110% of the preceding taxable assessment; county and municipal percentages are established under their respective provisions within the statutory range. The familiar 10% figure is not a blanket limit on the complete bill.
Rules verified 17 primary sources Editorial policy
Estimate your 2026 Maryland bill
- Tax — State property tax —
- Tax — County property tax —
- Tax — Municipal property tax —
- Credits subtracted —
- Fixed charges added —
Different allowances for different levies need separately approved taxable bases in the prepared levy worksheet. The extra exemption above subtracts the same assessed-dollar amount from every modeled levy.
How Maryland turns value into a tax bill
| Step | Maryland rule | Source |
|---|---|---|
| Value | Enter SDAT’s current assessment applicable to this fiscal bill. The three-year reassessment phase-in is already reflected in this figure; do not phase it a second time. | [1] |
| Assessment | 100% of current phased assessment | [1] |
| Annual limit | No automatic parcel bill cap is inferred from a limit on a jurisdiction’s total levy. | |
| Exemptions | Other relief is applied only from a recorded approval; the calculator does not decide qualification. | |
| Rate | State property tax: 1.12 mills everywhere in Maryland.State property tax: $0.1120 per $100 of assessment for July 2026–June 2027 (SDAT rate table). | [9] |
| Rate | County property tax: local rate — you enter it.County property tax from the applicable taxing authority. The rate is not a Census ratio. | |
| Rate | Municipal property tax: local rate — you enter it.Municipal property tax from the applicable taxing authority. The rate is not a Census ratio. |
How Maryland reassesses, caps, appeals and bills homestead tax
SDAT (the State Department of Assessments and Taxation) values every property once in each 3-year cycle. For a reassessed property, the date of finality is the January 1 before the first tax year the new value applies to.2 About one-third of properties are reassessed each year, with notices mailed in late December. An increase is phased in equally over three years: a value rising from $100,000 to $130,000 is taxed at $110,000, $120,000 and then $130,000.3
Appeal a reassessment notice to the supervisor of assessments within 45 days of the notice date. A buyer whose property transferred after January 1 can appeal within 60 days of the transfer.48 In the two years when your property is not reassessed, you can file a petition for review by the date of finality, the first working day after January 1.58 Next, appeal to your county's Property Tax Assessment Appeal Board within 30 days of the supervisor's final notice. From there you have 30 days to appeal to the Maryland Tax Court.67
The Homestead Property Tax Credit limits how much the taxable assessment of an owner-occupied home can rise each year. For the State tax the limit is 110% of last year's taxable assessment. Counties and municipalities pick their own limit from 100% to 110%, in 1-point steps.117 SDAT's 2026-2027 table lists, for example, 2% in Anne Arundel County, 4% in Baltimore City, 10% in Montgomery County, 3% in Prince George's County and 0% in Talbot County.9 The credit stops after a transfer for consideration, and you must live in the home by July 1 of the tax year.1
The Homeowners' Property Tax Credit is a separate, income-based credit. It is not available if combined household income is over $60,000 or net worth is over $200,000.12 It covers only the taxes on the first $300,000 of assessed value. Apply by October 1; applying by April 15 gets the credit onto the July bill.13 For example, with $16,000 of household income the tax limit is $420, so a $990 bill earns a $570 credit.13
The State real property tax rate is 0.1120 per $100 of assessment in every county for 2026-2027. County and municipal rates are set locally.91011 Tax is due July 1 and can be paid without interest through September 30.14 On an owner-occupied home you can pay in two installments. The second half is due December 1 and can be paid without interest through December 31, but the county may add a service charge to it.15
A veteran whose VA rating is 100% service-connected, permanent and total disability can have the dwelling fully exempt under Tax-Property §7-208. Apply to SDAT's local office.16
Worked example
Unincorporated Anne Arundel County, July 2026–June 2027: state taxable = 110% × $350,000 = $385,000 × $0.1120 per $100 = $431.20; county 2% cap = $357,000 × $0.9680 = $3,455.76; no municipal levy. Total $3,886.96, versus $4,320.00 without the homestead credit.
| Line | Taxable value | Tax |
|---|---|---|
| State property tax at 1.12 mills | $385,000.00 | $431.20 |
| County property tax at 0.968 mills | $357,000.00 | $3,455.76 |
| Municipal property tax at 0 mills | $350,000.00 | $0.00 |
| Annual total | $3,886.96 |
Left to your local bill
- Homeowners' Property Tax Credit and any county supplemental credit: income-tested, with an SDAT application due October 1. Enter a credit only if SDAT has approved it and it is not already on your bill.
- Semiannual-payment service charge: a percentage of the second installment that each collecting county or city adopts with SDAT approval. It appears on your county or Baltimore City tax bill.
- Interest and penalties on taxes in arrears after September 30 (or December 31 for a second installment), tax-sale costs, and front-foot, water or sewer charges are set and billed by the county or Baltimore City collection office.
- Full exemption for a 100% service-connected permanently and totally disabled veteran, or a surviving spouse (Tax-Property §7-208). It requires SDAT approval and removes the dwelling from tax entirely.
- Mid-cycle revaluation when improvements add at least $100,000 in value, the owner changes the zoning, the use changes or the land is subdivided. SDAT recomputes the phased-in values.
- Loss of the homestead credit for a new owner. After a transfer for consideration, the next year's credit starts from the new full assessment, so the seller's taxable base does not carry over.
Census context, not a rate
American Community Survey 2020–2024: median owner-occupied value $419,900 (±$1,385), median real-estate taxes $4,093 (±$21). Dividing one by the other gives 0.97% for Maryland. Tables B25077 and B25103; why it is only context.
Sources
- mgaleg.maryland.govMaryland Code, Tax–Property §9-105(e), read .
“for the State property tax and for any property tax imposed for a bicounty commission, 110%; … may not be less than 100% or exceed 110% for any taxable year; and … shall be expressed in increments of 1 percentage point. … shall grant a property tax credit under this section for a taxable year unless during the previous taxable year: … the dwelling was transferred for consideration to new ownership; … A homeowner must actually reside in the dwelling by July 1 of the taxable year”
- mgaleg.maryland.govMaryland Code, Tax–Property §8-104, read .
“the Department or supervisor shall value all real property once in every 3–year cycle … The date of finality for real property that is valued under this subsection is the January 1 immediately before the 1st taxable year to which the assessment based on the new value is applicable.”
- dat.maryland.govMaryland SDAT, A Homeowner’s Guide to Property Taxes and Assessments, read .
“Properties are reassessed once every three years, and property owners are notified of any change in their assessment in late December. … phased-in" equally over the next three years: 1st year, $110,000; 2nd year, $120,000; and 3rd year, $130,000.”
- mgaleg.maryland.govMaryland Code, Tax–Property §14-502, read .
“may submit a written appeal to the supervisor as to a value or classification in a notice of assessment on or before 45 days from the date of the notice. … the new owner may submit a written appeal as to a value or classification on or before 60 days after the date of the transfer.”
- mgaleg.maryland.govMaryland Code, Tax–Property §14-503, read .
“A taxpayer may appeal the value or classification of the real property by submitting a petition for review to the supervisor on or before the date of finality for the next taxable year.”
- mgaleg.maryland.govMaryland Code, Tax–Property §14-509, read .
“on or before 30 days from the date of the notice, any taxpayer, a county, a municipal corporation, or the Attorney General may appeal a value or classification in the notice of assessment under § 8–407 of this article to the property tax assessment appeal board where the property is located.”
- mgaleg.maryland.govMaryland Code, Tax–Property §14-512, read .
“may appeal a determination made by a property tax assessment appeal board under § 14–509(a) or (b) of this subtitle to the Maryland Tax Court. (2) The appeal shall be made: (i) on or before 30 days after the determination”
- dat.maryland.govMaryland SDAT, Assessment Appeal Process, read .
“Appeals must be filed within 45 days of the notice date. … You may file a petition for review by the first working day following January 1, for the two years your property is not valued at reassessment.”
- dat.maryland.govMaryland SDAT, 2026-2027 Tax Rates & Homestead Credit Caps, read .
“Anne Arundel County 2% 0.0000 0.9680 0.1120 … Baltimore City 4% 0.0000 2.2480 0.1120 … Montgomery County 10% 0.0000 0.6706 0.1120 … Prince George's County 3% 0.0000 1.0000 0.1120 … Talbot County 0% 0.0000 0.8180 0.1120”
- dat.maryland.govMaryland SDAT, Questions and Answers About Real Property Assessments, read .
“The tax rate was $1.022 per $100 of assessed value resulting in real property tax revenue for Kent County of $30,660,000.”
- dat.maryland.govMaryland SDAT, Tax Rates, read .
“Counties are responsible for the county tax rates, local towns and cities are responsible for their tax rates, and the state is responsible for the state’s tax rates.”
- mgaleg.maryland.govMaryland Code, Tax–Property §9-104, read .
“A property tax credit under this section may not be granted to a homeowner whose combined net worth exceeds $200,000 … or whose combined gross income exceeds $60,000 in that same calendar year.”
- dat.maryland.govMaryland SDAT, Homeowners’ Property Tax Credit Program, read .
“The deadline to apply is October 1st of each year, however, it is to your advantage to submit the a pplication by April 15 … Only the taxes resulting from the first $300,000 of assessed valuation. … Example: If your combined household income is $16,000, you see from the chart that your tax limit is $420. You would be entitled to receive a credit for any taxes above the $420. If your actual property tax bill was $990, you would receive a tax credit in the amount of $570”
- mgaleg.maryland.govMaryland Code, Tax–Property §10-102, read .
“Except as otherwise provided in this title, property tax is due on July 1 in each taxable year. … may be paid without interest on or before September 30 of the tax year, and is in arrears after September 30 of the tax year.”
- mgaleg.maryland.govMaryland Code, Tax–Property §10-204.3, read .
“for the second installment: (i) is due on December 1 of the tax year; (ii) except for the service charge, may be paid without interest on or before December 31 of the tax year”
- dat.maryland.govMaryland SDAT, Property Tax Exemptions, read .
“Tax-Property Article § 7-208 provides an exemption for the dwelling of a veteran who has a disability that the Veterans' Administration (“VA") has determined is 100% service-connected, permanently, and totally disabling.”
- dat.maryland.govMaryland SDAT, Tax Credit Programs, read .
“Every county and municipality in Maryland is required to limit taxable assessment increases to 10% or less each year. View a listing of homestead caps for each local government.”
Bordering jurisdictions
Rules verified by the Property Tax Calculator Editorial Team. Report a correction