State, county and town rates
Every Maryland property pays a state real property rate and a county rate, or Baltimore City's rate in Baltimore City. Inside an incorporated town or city, there's also a municipal rate. Rates are per $100 of assessed value.
The State Department of Assessments and Taxation (SDAT) publishes all three for every jurisdiction each fiscal year. This site shows each place's three published rates and adds them up. The total is labelled as a sum, because the state doesn't publish one. In 2025–26, combined rates run from 0.7862 to 2.360 per $100.
A town's county rate isn't always the county's own rate. In some counties the county rate inside a town is lower than elsewhere in the county, and SDAT's file shows the rate that actually applies in each town.
Three-year reassessments
SDAT, not your county, values property. "Property is reassessed every 3 years," SDAT explains. If your value goes up, the increase isn't taxed all at once: it "is equally divided over three years." SDAT also says it "reduces assessments if a downward trend occurs."
The homestead credit cap
For an owner-occupied main home, the homestead tax credit limits how much the taxable assessment can rise each year. SDAT says that "for State tax purposes any annual assessment increase for a home or homesite that is greater than 10% is not taxed." Counties and towns set their own cap for local taxes, which can be lower. SDAT's rate file lists each county's and town's cap, from 0% to 10% in 2025–26.
You have to apply once to get it. SDAT says Maryland law "requires all homeowners to submit a one-time application," and the home must be your principal residence. You can claim it on only one property.
Who does what
| Values property | State Department of Assessments and Taxation |
|---|---|
| Sets rates | The state, your county or Baltimore City, and your town. SDAT says it "is not involved with the establishment of local tax rates." |
| Sends the bill | Your local government, for the fiscal year starting July 1. Your bill shows who collects each rate. |
Appealing your assessment
When you get a reassessment notice, you can appeal the new value. SDAT says owners "may appeal the total new market value within 45 days from the date on the notice." There are three levels:
- Supervisor's level at your local SDAT office. SDAT describes these hearings as informal.
- Property Tax Assessment Appeal Board, if you disagree with the supervisor's decision.
- Maryland Tax Court.
The appeal boards are independent of SDAT.
What this data leaves out
- Special taxing districts. Some places have separate district charges on the bill, which aren't in SDAT's rate file.
- Class-split towns. Where a town sets different rates by class, the residential rate is shown and the page says so. Pocomoke City's two rows aren't labelled by class in the file, so it's held back.
- Earlier years. History starts with 2025–26.
A worked example with real rates
Brentwood, in Prince George's County, has a combined 2025–26 rate of 1.395 per $100, made up of:
- Brentwood (city or town): 0.357
- Prince George's County (county): 0.926
- Maryland (state): 0.112
On an assessed value of $350,000, that is $350,000 × 1.395 ÷ 100 = $4,882 a year, before any credits or relief you qualify for.
The same home in another place can owe far more or less, so look up your own on the Maryland rates page, or use the property tax calculator.
Sources
Every statement in this guide comes from one of these publications. Rates on this site are copied from the state file listed first, exactly as published.
- Maryland State Department of Assessments and Taxation, 2025-2026 Tax Rates & Homestead Credit Caps
- Maryland SDAT, Questions and Answers About Real Property Assessments
- Maryland SDAT, Homestead Tax Credit
This guide explains how the system works. It isn't legal or tax advice, and local rules and dates can change. Your assessor, tax collector or the agency linked above has the final word. Last reviewed 2026-10-26. Spotted an error? Email corrections@millrateusa.com.