How Real Property Tax is Calculated

The largest portion of the City’s revenue, about 28 percent, comes from real property taxes. The City sets an annual real property tax rate.  

The State Department of Assessments and Taxation sets the value of each parcel in the City. The City determines the real property tax by multiplying its tax rate by the State’s assessment. For example, the City's tax rate is $2.248 for every $100 of assessed value. This means it is $2,248 for $100,000.

The City collects the State’s real property tax through its tax bills. It then sends this tax to the State. The current State tax rate is $0.112 per $100 of assessed value. Exemptions and credits can lower the total taxes owed on a property.

It is the owner’s responsibility to provide the bill to his or her mortgage lender.  

When Bills Are Sent

The City sends out real property tax bills on July 1 each year. These bills are due upon receipt. However, if paid by July 31, there is a ½ percent discount. If taxes are not paid by October 1, a 1 percent interest and a 1 percent penalty per month will apply. A pending assessment appeal does not excuse late payment. If an appeal is successful, the City will refund the correct amount plus interest. You can pay revised bills without interest or penalties if you pay them within 30 days of issuance.

Obtaining Tax Information

You can find tax information online at the Department of Finance website. This includes open balances and the address for mailed bills. You can call 410-396-3000 or visit Counter 2 in the Wolman Municipal Building. The Wolman Building is located at:

200 N Holliday Street
Baltimore, MD 21202

You can visit any weekday from 8:30 a.m. to 4:30 p.m. The City accepts advance payments for next year’s real property tax bills, too.

Changing or verifying your address for City Bills

The property owner must give the City the right contact person and mailing address. This way, the City can send information, notices, tax bills, and other charges on time.  If a property owner fails to do so, the property owner must still pay taxes and charges. 

If you haven’t gotten your property tax bill by July, check the City’s land records. Make sure your address is correct. You can determine this information by viewing your bill online at BaltimoreCity.gov.   

You may change an address in the City’s land records in the following ways:

Call: 410-396-3800 

Or send a written request by:

Email: propertylocation@baltimorecity.gov

Fax: 410-576-8310

Mail:

Department of Transportation Property Location Section
401 E Fayette Street, Suite 101
Baltimore, MD 21202

For other address changes, contact the relevant City agencies directly. If mail is being forwarded, reach out to your local Post Office. This ensures that mail from the City goes to the right address.

Every year, before the May tax sale, the City sends notices to property owners. These notices inform owners about properties eligible for the tax sale.

  • The first notice is a Final Bill and Legal Notice, mailed in the first week of February.
  • The second notice is a letter, mailed in the first week of April.
  • A post-tax sale informational letter, mailed during the first week of July.   

The City mails all three documents to the property owner at the address on file in the land records. 

Paying in Installments

In our state, if you own a house you live in or a small business and your taxes are under $100,000, you can pay your property taxes in two equal parts. You must pay the first part in July, and you must pay the second part before January 1. There's a little extra fee added to the second payment. 

Every year, you should expect to get a bill for your property taxes. But even if you don't get one in the mail, it's still your job to know when your taxes are due and make sure you pay them on time. 

Tax Sale

If taxes on non-owner-occupied properties remain delinquent by at least $250, or by at least $750 for owner-occupied residences, then the property becomes eligible for inclusion in the next annual tax sale. The property owner will receive a Final Bill and Legal Notice by mail from the City in early February.