Maryland

Lien Date: January 1 

Real Property Information

  • Assessment Notice Issue Date January 1
  • Appeal Deadline December 31 or February 10; Triennial cycle with 1/3 of the properties re-assessed each year. December 31 appeal deadline for off-cycle properties. Notices issued in late December for in-cycle properties with a lien date of January 1. Appeal deadline for in-cycle properties is in February. No notice issued for off-cycle properties.

Real Estate Tax Bill Payment Information

  • Tax Bills Issued July 1
  • Single Payment Due (Delinquent Date) September 30
  • First Installment Due (Delinquent Date) September 30
  • Second Installment Due (Delinquent Date) December 31

Personal Property Information

  • Assessment Notice Issue Date September 1
  • Appeal Deadline November 15
  • Rendition Date April 15

Personal Property Tax Bill Payment Information

  • Tax Bill Issued August 15
  • Single Payment Due (Delinquent Date) September 30