Assessment Date: Jan. 1 of the current year
Personal Property Assessment Ratio: 100%
Real Estate Assessment Ratio: 100%

Personal Property Return Deadline: April 15
Exemptions: Vehicles
Real Estate Return Deadline: Not Required
Requirements: Not Applicable

Reappraisal Cycle: 1/3 of counties every 3 years
Appeal Period: Jan. 1 through Feb. 15. Out-of-Cycle: Dec. 31 from tax bill
Appeal Deadline: Within 45 days of the notice date

The state does not audit personal property.

Tax Bills
Personal Property Due Date: Within 30 days from state assessment
Number of Payments: One
Real Estate Due Date: Sep. 30 of the current year
Number of Payments: One
Period Covered: July 1 of the current year through June 30 of the following year

Maryland 2016-12-31T00:00:00.0000000 /insights/tools/assessment/maryland publication {B062D54C-1425-4A04-8F9F-95EA14068E6D} {2746A2DD-363F-4E48-8914-B4F0BDEA669C} {EED92FF0-A8DB-47AB-AB7B-47F329F63E29}

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