Tax Rates

Baltimore County imposes taxes on the following:

• Real Property—$1.10 per $100 of assessed value
• Personal Property—$2.75 per $100 of assessed value
• Personal Income Tax—A percentage of the Maryland Adjusted Gross Income for Calendar Year 2019—2.83 percent and starting Calendar Year 2020—3.2 percent.
• Transient Occupancy—9.5 percent of Room Rate
  • Transient Exemption Certificate (PDF)
  • Transient Occupancy Monthly Tax Return (PDF)
  • Transient Occupancy Quarterly Tax Return (PDF)
• Real Property Transfers—1.5 percent of purchase price (excluding the first $22,000 of residential transfers) and $2.50 per $500 of total value
• 911 Emergency Telephone Fee—$0.75 per month applied to telephone bill
• Telephone and Wireless Service—Eight percent Telephone Line Revenue and Wireless Telephone line.
  • Telephone Tax Collection Report (PDF)
• Electricity (non-residential)—$0.0053 per kwh general rate and $.00375 large manufacturer rate
• Admission and Amusement—10 percent

There are exemptions available for electrical and telephone taxes. For an exemption form, contact the Office of Budget and Finance at 410-887-2404.

Constant Yield Tax Rate

In the last taxable year, the County real property tax rate as of July 1, 2019 was $1.10, and the certified assessment of the net assessable real property was $85,305,277,639. The assessment multiplied by the rate produced property tax revenues of $938,358,054. For this taxable year, the certified assessment of the net assessable real property is $87,020,534,975. To produce the same real property tax revenue as last year, the tax rate would have to be $ 1.0783. This rate is called the Constant Yield Tax Rate.

For this taxable year, the actual property tax rate is $1.10 which is different from the constant yield tax rate. The rate is more than the Constant Yield Tax Rate and will produce in real property tax revenues $18,883,456 more than would be produced by the Constant Yield Tax Rate.