Real and Personal Property Taxes
Taxpayer Services Office
Old Courthouse, Room 150
400 Washington Avenue
Towson, Maryland 21204.
Hours: 8 a.m. to 4:30 p.m.
You can pay your taxes online, over the phone, by mail or in person.
If paying by credit card online or using the self-service telephone system, you will pay a convenience fee. The amount of the fee will be determined by the amount of your payment. This convenience fee covers costs associated with credit card transactions and is not a fee that Baltimore County can pass along to the general taxpayer. If paying by electronic check, you will not pay a convenience fee.
For information on property value and assessment or questions about tax bills and programs call 410-512-4905.
Value and Tax Rates
The State Department of Assessments and Taxation sets the value on your property based on the market value of similar properties in your area. The property tax rate is $1.10 per $100 of assessed value. The Baltimore County tax rate is set by the Baltimore County Council prior to the start of each tax year. Real property taxes are calculated by multiplying the combined State and County tax rate by each $100 of your assessment. Assessed value is equal to 100 percent of market value on real property and 100 percent of value on personal property. The personal property rate is $2.75 per $100 of assessed value.
Baltimore County law requires that the tax bill be sent directly to the property owner. The County sends tax bills to the owner's address supplied by the State Department of Assessments and Taxation. Please call your mortgage company and ask if they need your bill to pay the taxes.
Real Property tax bills are due when rendered. Taxes are considered delinquent on October 1 and interest starts to accrue at the rate of 1 percent per month until the bill is paid. Delinquent Notices are mailed twice, once in November and once in January, and Final Notices Before Tax Sale are mailed on March 1. During the month of May or June property tax bills that remain unpaid are sold at tax sale.
Annual Tax Sale
Baltimore County conducts an annual Real Property Tax Sale in May or June. Tax sale information will be available online in late April or early May, or you can call the tax sale section of the Office of Budget and Finance at 410-887-5616.
Semi-annual Tax Program
The County is required to bill taxpayers with owner occupied property and small business in semi-annual installments. If you do not pay the first semiannual installment by September 30, your taxes are considered delinquent and subject to the same penalties, late fees, etc. that apply for delinquent annual payees.
- The first installment is due on July 1 of the tax year and may be paid without interest on or before September 30 of the tax year.
- The second installment is due on December 1 of the tax year and may be paid without interest on or before December 31 of the tax year.
Full Year Payment
If taxpayers pay their own taxes, they may elect the full year payment option by returning the portion of the tax bill that is indicated as the Full Year Payment Section with the appropriate payment amount shown on the tax bill. If taxpayers have a mortgage company that pays their taxes, they must notify the mortgage company at least 60 days prior to the start of the tax year if they wish their taxes to be paid on a full year basis.
If a taxpayer receives an annual bill and the semi-annual coupon is not on the bill, then the property is coded as non-owner occupied as established by the State Department of Assessments and Taxation and does not qualify for the semi-annual payment.
Incorrect Bill Information
To update the mailing address on your property tax bill complete and return the change of address form in the taxpayer brochure included with your bill. You can also call the State Department of Assessments and Taxation at 410-512-4905 if your bill needs to be corrected or updated.
The State Department of Assessments and Taxation certifies the amount for Baltimore County to bill. The fiscal year referenced on your tax bill is the County's billing year. The information we are billing is based on the Personal Property Return filed with the State by you or your predecessor for the previous calendar year for property owned as of January 1.
If you have not filed a Personal Property Return (Form One) with the State, they may estimate an assessment for the County to use. Therefore, you must contact the State Department of Assessment and Taxation for corporation and unincorporated accounts by calling 410-767-1170.
Please note that Personal Property taxes are due as indicated on the bill. To avoid interest accruing you should pay the estimated amount. When the correct assessment information is received from the State, the County will issue a refund for any overpayment that may have occurred. If you choose to wait for a revised bill, interest will accrue based on the original bill date.
A Personal Property Lien Certificate is available for $40 and the check should be made payable to Baltimore County, Maryland. Please send the check and request to:
Office of Budget and Finance
400 Washington Avenue, Room 150
Towson, Maryland 21204-4665
Attention: Personal Property Section
For more information on Personal Property Liens call 410-887-2411.
For information on any of the following topics call the agencies listed.
- Homeowners tax credit call the Maryland Department of Assessment and Taxation at 410-767-4433.
- Sewer service charges call Metro Finance & Petitions at 410-887-2423.
- Construction loan charges call the Tax Credit Office at 410-887-4100.
- Water bill call Baltimore County Water Services at 410-396-5398.
- Ground rent call the Clerk of the Court at 410-887-2651.
Revised February 19, 2016
Revised April 6, 2016