Real Property

News and Announcements

Online Reassessment Appeal:  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
 
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.

NOTE: The Maryland Department of Assessments & Taxation does not charge homeowners to appeal their property assessments.  If you receive mail offering to file a "Petition for Review of Real Property" for a fee please throw it out. The Department's Petition for Review form can be found here.​​​​