POER | State Tax Profile for Maryland

POER's D.C. office represents clients' properties in the State of Maryland.

This information is deemed to be a reliable calendar of specific property tax event dates that are updated quarterly and throughout the year as changes are known. However, it is not guaranteed and some dates and/or jurisdictions are not listed.

For POER's local office contact information for this state, visit our locations page.

STATE CHARACTERISTICS

Assessment Ratio:	100%
Fiscal Tax Year:	07/01 - 06/30
Valuation Authority:	Maryland State Department of Assessment & Taxation
Collection Authority:	City, Town & County
Level One Appeal Name:	Supervisor’s Level Appeal
Consultant Certification/Licensing:	Not Required

Real Estate Taxable?	Yes
RE Rendition Required:	No
Non-Disclosure State?	No
Personal Property Taxable?	Yes
PP Rendition Required:	Yes
Inventory Taxable?	Yes

KEY TAX DATES

REAL ESTATE

Assessment Date:	Jan 1
Value Notices Issued:	Dec	Triennial in-cycle only
Appeal Deadline:	Jan 2	First business day in Jan -- Out of cycle appeals only
	Feb 11	In cycle appeals only or 45 days after notice issued
Income and Expense Form Due	May 15	Required Income and Expense Survey for properties assessed over $5 million and being reassessed in the next calendar year
Tax Bills Issued:	Jul 1
Tax Bills Due:	Sep 30

PERSONAL PROPERTY

Assessment Date:	Jan 1
Tax Returns Due:	Apr 15	Extensions can be received to June 15
Tax Bills Issued:	Jul
Tax Bills Due:	Sep 30

STATE TAX PROFILE FOR THE

State of Maryland

REAL ESTATE

PERSONAL PROPERTY

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