MARYLAND

State Characteristics
Assessment Ratio: 100%
Fiscal Tax Year: 7/1-6/30
Valuation Authority: Maryland State Department of Assessment & Taxation
Collection Authority: City, Town & County
Level One Appeal Name: Supervisor’s Level Appeal
RE Rendition Required: No
PP Rendition Required: Yes
Consultant Certification or Licensing: Not Required
Real Estate Taxable? Yes
Personal Property Taxable? 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 (In cycle appeals: within 45 days after date of notice)
Tax Bills Issued: July-Aug
Tax Bills Due: Sept 30

Key Tax Dates – Personal Property
Assessment Date: Jan 1
Tax Returns Due: Apr 15              Extensions can be received to June 15 (I&E Surveys due)
Tax Bills Issued: July
Tax Bills Due: Sept 30

* The accuracy of the calendar is not guaranteed and is to be used as a broad guideline. We encourage you to contact PPTOG to verify this information.