Real and Personal Property Tax Frequently Asked Questions
- How can I pay my property taxes?
- Why is there a convenience fee when paying by credit card?
- Where is the Taxpayer Services Office located? What are the office hours?
- Who do I call for tax-related questions, such as ground rent, property assessment and sewer service charges?
Real Property Tax
- How can I update my mailing address on my property tax bill?
- When is the annual tax sale and how can I get more information?
- What are the County's major tax rates?
- How does a value get assigned to my property?
- Who do I contact if I have a concern about the present assessment of my property, if the owner occupied status is incorrect on my tax bill or, if I need additional information regarding my assessment?
- Who sets the Baltimore County tax rate?
- How are my real property taxes calculated?
- When are my real property taxes due?
- What is the semi-annual tax program?
- I have a mortgage. Why doesn't the County send my tax bill directly to my mortgage company?
Personal Property Tax
- I received an estimated personal property tax bill. What do I do?
- My Personal Property Tax bill is for a fiscal year that is just starting. How does the County know what property I will own?
- I need a lien certificate for personal property taxes. What is required?
General Tax Questions
A. 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.
A. The Taxpayer Services Office is open 8 a.m. to 4:30 p.m., Monday through Friday. The office is located in the Historic Courthouse, Room 150, 400 Washington Avenue, Towson, Maryland, 21204.
- General property tax related questions: 410-887-2404
- Homeowners tax credit: 410-767-4433
- Property assessment: 410-512-4900
- Sewer service charges: 410-887-2423
- Construction loan charges: 410-887-4100
- Water bill: 410-396-5398
- Ground rent: 410-887-2651
Real Property Tax
A. To update the mailing address on your property tax bill, contact the Maryland State Department of Assessments at 410-512-4905 or complete and return the change of address form in the taxpayer brochure included with your bill.
A. Baltimore County conducts an annual Real Property Tax Sale in May or June. Information on the tax sale will be posted in late April or early May. For information regarding the annual tax sale contact the tax sale section of the Office of Budget and Finance at 410-887-5616.
A. The Property Tax rate is $1.10 per $100 of assessed value. 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.
A. The State Department of Assessments and Taxation sets the value on your property based on the market value of similar properties in your area. Call 410-512-4905 for specifics.
Q. Who do I contact if I have a concern about the present assessment of my property, if the owner occupied status is incorrect on my tax bill or, if I need additional information regarding my assessment?
A. Call the State Department of Assessments and Taxation at 410-512-4905.
A. The rate is set by the Baltimore County Council prior to the start of each tax year.
A. They are calculated by multiplying the combined State and County tax rate by each $100 of your assessment.
A. Real Property tax bills are due when rendered. Taxes are considered delinquent on October 1 and interest starts to accrue at the rate of one percent per month until the bill is paid. Delinquent notices are mailed twice, in November and 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.
A. The County is required to bill taxpayers with owner occupied property in semi-annual installments. 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. If you do not pay the first semi-annual installment by September 30, your taxes are considered delinquent and subject to the same penalties, late fees, etc. that apply for delinquent annual payees.
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. Please contact the State Department of Assessments and Taxation at 410-512-4905 if you feel this code is not correct.
A. 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. Call your mortgage company and ask if they need your bill to pay the taxes.
Personal Property Tax
A. The State Department of Assessments and Taxation certifies the amount for Baltimore County to bill. 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 Assessments and Taxation at 410-767-1170 for both corporations and unincorporated accounts. 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. 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.
A. 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
Personal Property Section
For more information regarding Personal Property liens, call 410-887-2411.
Revised July 11, 2016