Maryland property tax
Start with your county. Published tax dates and rules link to the official source.
Statewide rules
✓ Verified — Last verified October 24, 2026
Penalty statute
Tax–Property §14-603 sets a default of two-thirds of 1% monthly for overdue local taxes, with extensive county/municipal exceptions in subsection (b); verify the local rate.
Official source. Statutory. Verified .
Appeal process
After PTAAB, appeal to the Maryland Tax Court within 30 days of the PTAAB order.
Official source. Verified .
Who may represent homeowners
COMAR 18.01.02.03 requires proper owner/taxpayer authorization for an appeal filed by a representative.
Official source. Statutory. Verified .
Homeowners' Property Tax Credit Program
Legal ownership interest; principal residence for at least six months including July 1, subject to health/new-purchaser exceptions; net worth below $200,000 excluding the home and qualifying retirement accounts; gross household income at most $60,000.
Official source. Verified .
Counties and county equivalents
- Allegany CountyNot yet verified
- Anne Arundel CountyNot yet verified
- Baltimore cityNot yet verified
- Baltimore CountyNot yet verified
- Calvert CountyNot yet verified
- Caroline CountyNot yet verified
- Carroll CountyNot yet verified
- Cecil CountyNot yet verified
- Charles CountyNot yet verified
- Dorchester CountyNot yet verified
- Frederick CountyNot yet verified
- Garrett CountyNot yet verified
- Harford CountyNot yet verified
- Howard CountyNot yet verified
- Kent CountyNot yet verified
- Montgomery CountyNot yet verified
- Prince George's CountyNot yet verified
- Queen Anne's CountyNot yet verified
- Somerset CountyNot yet verified
- St. Mary's CountyNot yet verified
- Talbot CountyNot yet verified
- Washington CountyNot yet verified
- Wicomico CountyNot yet verified
- Worcester CountyNot yet verified
Common questions
How do property tax appeals work in Maryland?
After PTAAB, appeal to the Maryland Tax Court within 30 days of the PTAAB order.
Who may represent a homeowner in a Maryland property tax appeal?
COMAR 18.01.02.03 requires proper owner/taxpayer authorization for an appeal filed by a representative.
Sources
mgaleg.maryland.gov
Except as provided in subsection (b) of this section and for estimated personal property tax in § 14-604 of this subtitle, the rate of interest for full year county or municipal corporation property tax or taxing district property tax is two-thirds of 1% for each month or fraction of a month that the county or municipal corporation property tax or taxing district property tax is overdue.
Verified October 24, 2026
dat.maryland.gov
If you are dissatisfied with the decision made by the Property Tax Assessment Appeals Board, you have the option to file an appeal to the Maryland Tax Court (MTC) within 30 days of the date of the PTAAB order.
Verified October 24, 2026
regs.maryland.gov
An appeal filed by a representative on behalf of a property owner or taxpayer shall include proper authorization from the property owner or taxpayer to pursue the appeal.
Verified October 24, 2026
dat.maryland.gov
You must own or have a legal interest in the property. The dwelling on which you are seeking the tax credit must be your principal residence where you live at least six months of the year, including July 1, unless you are a recent home purchaser or unless you are unable to do so because of your health or need of special care. Your net worth, not including the value of the property on which you are seeking the credit or any qualified retirement savings or Individual Retirement Accounts, must be less than $200,000. Your combined gross household income cannot exceed $60,000.
Verified October 24, 2026