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 12	In cycle appeals: within 45 days after date of notice
Income and Expense Form Due	May 15	Required RE Income Questionnaire Filing 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

Earning Your Trust Since 1964.