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  Business
Personal Property |
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Personal
Property Assessment Exemptions
|
| Location | Commercial Inventory |
Manufacturing/ R&D Inventory |
Manufactuing/ R&D Machinery |
Remarks/ Notes |
|---|---|---|---|---|
| ALLEGANY | 100% | 100% | 100% | |
| Barton | -- | -- | -- | |
| Cumberland | 100% | 100% | -- | |
| Frostburg | 100% | 100% | -- | |
| Lonaconing | -- | -- | -- | |
| Luke | 100% | 100% | 60% | |
| Midland | -- | -- | -- | |
| Westernport | 25% | 25% | -- | |
| ANNE ARUNDEL | 100% | 100% | 100%* | * includes laundries per local ord. |
| Annapolis | 100% | 100% | 100% | |
| Highland Beach | -- | -- | -- | |
| BALTIMORE CITY | 100% | 100% | 100%* | *includes laundries & dairies per local ordinance |
| BALTIMORE | 100% | 100% | 100% | |
| CALVERT | 100% | 100% | 100% | |
| Chesapeake Beach | 100% | 100% | 100% | all other personal property 100% exempt |
| North Beach | 100% | 100% | 100% | town exemptions to be the same as the county |
| CAROLINE | 100% | 100% | 100% | |
| Denton | 100% | 100% | 100% | |
| Federalsburg | 100% | 100% | -- | |
| Goldsboro | -- | -- | -- | |
| Greensboro | 100% | 100% | 100% | |
| Henderson | -- | -- | -- | |
| Hillsboro | -- | -- | -- | |
| Marydel | -- | -- | -- | |
| Preston | -- | -- | -- | |
| Ridgely | 100% | 100% | -- | |
| Templeville | -- | -- | -- | |
| CARROLL | 100% | 100% | 100% | |
| Hampstead | 100% | 100% | 100% | |
| Manchester | 100% | 100% | -- | |
| Mount Airy | 100% | 100% | 100% | |
| New Windsor | 100% | 100% | 100% | |
| Sykesville | 100% | 100% | -- | |
| Taneytown | 100% | 100% | 100% | |
| Union Bridge | 100% | 100% | -- | |
| Westminster | 100% | 100% | 100% | |
| CECIL | 100% | 100% | 100% | |
| Cecilton | -- | -- | -- | |
| Charlestown | -- | -- | -- | |
| Chesapeake City | -- | -- | -- | |
| Elkton | 100% | 100% | -- | |
| North East | 40% | 40% | -- | |
| Perryville | 50% | 50% | -- | |
| Port Deposit | -- | -- | -- | |
| Rising Sun | 100% | 100% | -- | |
| CHARLES | 100% | 100% | 100% | |
| Indian Head | 100% | 100% | -- | |
| La Plata | 100% | 100% | -- | |
| Port Tobacco | -- | -- | -- | |
| DORCHESTER | 100% | 100% | 100% | |
| Brookview | -- | -- | -- | |
| Cambridge | 70% | 100% | -- | |
| Church Creek | 100% | -- | -- | |
| East New Market | 100% | -- | -- | |
| Eldorado | -- | -- | -- | |
| Galestown | -- | -- | -- | |
| Hurlock | -- | -- | -- | |
| Secretary | 40% | -- | -- | |
| Vienna | -- | -- | -- | |
| FREDERICK | 100% | 100% | 100% | all other personal property 100% exempt |
| Brunswick | 100% | 100% | 100% | |
| Burkittsville | -- | -- | -- | |
| Emmitsburg | -- | -- | -- | |
| Frederick | 100% | 100% | 77.5% | all other personal property is 62.5% exempt |
| Middletown | 40% | 40% | -- | |
| Mt. Airy | 100% | 100% | 100% | |
| Myersville | -- | -- | -- | |
| New Market | -- | -- | -- | |
| Rosemont | -- | -- | -- | |
| Thurmont | 100% | 100% | 40% | |
| Walkersville | -- | 40% | -- | |
| Woodsboro | -- | -- | -- | |
| GARRETT | 100% | 100% | 50% | all other personal property 50% exempt |
| Accident | 100% | 100% | -- | |
| Deer Park | -- | -- | -- | |
| Friendsville | 100% | 100% | -- | |
| Grantsville | 100% | 100% | -- | |
| Kitzmilller | -- | -- | -- | |
| Loch Lynn Heights | -- | -- | -- | |
| Mt. Lake Park | -- | -- | -- | |
| Oakland | 100% | 100% | -- | |
| HARFORD | 100% | 100% | 100% | |
| Aberdeen | 100% | 100% | 100% | |
| Bel Air | 100% | 100% | -- | |
| Havre de Grace | 100% | 100% | 100% | |
| HOWARD | 100% | 100% | 100% | |
| KENT | 100% | 100% | 100% | all other personal property 100% exempt |
| Betterton | -- | -- | -- | |
| Chestertown | 100% | 100% | 100% | all other personal property 100% exempt |
| Galena | 100% | 100% | 100% | all other personal property 100% exempt |
| Millington | 100% | 100% | 100% | all other personal property 100% exempt |
| Rock Hall | -- | -- | -- | |
| MONTGOMERY | 100% | 100% | 100% | |
| Barnesville | -- | -- | -- | |
| Brookeville | -- | -- | -- | |
| Chevy Chase Sec. 3 | -- | -- | -- | |
| Chevy Chase Sec. 5 | -- | -- | -- | |
| Chevy Chase View | -- | -- | -- | |
| Chevy Chase Village | -- | -- | -- | |
| Gaithersburg | 100% | 100% | 100% | |
| Garrett Park | -- | -- | -- | |
| Glen Echo | -- | -- | -- | |
| Kensington | -- | -- | -- | |
| Laytonsville | -- | -- | -- | |
| Martin's Additions | -- | -- | -- | |
| North Chevy Chase | -- | -- | -- | |
| Poolesville | -- | -- | -- | |
| Rockville | 82% | 82% | 100% | |
| Somerset | -- | -- | -- | |
| Takoma Park | -- | -- | -- | |
| Town of Chevy Chase | -- | -- | -- | |
| Washington Grove | -- | -- | -- | |
| PRINCE GEORGE'S | 100% | 100% | 100* | *includes pasteurizing & laundries per local ordinance |
| Berwyn Heights | -- | -- | -- | |
| Bladensburg | -- | -- | -- | |
| Bowie | -- | -- | -- | |
| Brentwood | -- | -- | -- | |
| Capitol Heights | -- | -- | -- | |
| Cheverly | -- | -- | -- | |
| College Park | -- | -- | -- | |
| Colmar Manor | -- | -- | -- | |
| Cottage City | -- | -- | -- | |
| District Heights | -- | -- | -- | |
| Eagle Harbor | -- | -- | -- | |
| Edmonston | -- | -- | -- | |
| Fairmount Heights | -- | -- | -- | |
| Forest Heights | -- | -- | -- | |
| Glenarden | -- | -- | -- | |
| Greenbelt | -- | -- | -- | |
| Hyattsville | -- | -- | -- | |
| Landover Hills | -- | -- | -- | |
| Laurel | 100% | 100% | -- | |
| Morningside | -- | -- | -- | |
| Mt. Ranier | -- | -- | -- | |
| New Carrollton | -- | -- | -- | |
| North Brentwood | -- | -- | -- | |
| Riverdale Park | -- | -- | -- | |
| Seat Pleasant | -- | -- | -- | |
| University Park | -- | -- | -- | |
| Upper Marlboro | -- | -- | -- | |
| QUEEN ANNE'S | 100% | 100% | 100% | all other personal property is 100% exempt |
| Barclay | -- | -- | -- | |
| Centreville | 100% | 100% | 100% | all other personal property is 100% exempt |
| Church Hill | -- | -- | -- | |
| Millington | 100% | 100% | 100% | all other personal property is 100% exempt |
| Queen Anne | -- | -- | -- | |
| Queenstown | -- | -- | -- | |
| Suddlersville | -- | -- | -- | |
| Templeville | -- | -- | -- | |
| ST. MARY'S | 100% | 100% | 100% | |
| Leonardtown | 100% | 100% | 100% | all other personal property is 100% exempt |
| SOMERSET | 100% | 100% | -- | |
| Crisfield | 100% | 100% | -- | |
| Princess Anne | 100% | 100% | -- | |
| TALBOT | 100% | 100% | 100% | all other personal property is 100% exempt |
| Easton | 100% | 100% | -- | |
| Oxford | 100% | 100% | 100% | all other personal property is 100% exempt |
| Queen Anne | -- | -- | -- | |
| St. Michaels | -- | -- | -- | |
| Trappe | -- | -- | -- | |
| WASHINGTON | 100% | 100% | 100% | |
| Boonsboro | -- | -- | -- | |
| Clearspring | 100% | 100% | 100% | |
| Funkstown | 100% | 100% | 100% | |
| Hagerstown | 100% | 100% | 68%* | *68% applies to manufacturing equipment acquired prior to 1/1/95 and is being phased out. Acquisitions on or after 1/1/95 are 100% exempt. |
| Hancock | 100% | 100% | -- | |
| Keedysville | -- | -- | -- | |
| Sharpsburg | -- | -- | -- | |
| Smithsburg | -- | -- | -- | |
| Williamsport | 100% | 100% | -- | |
| WICOMICO | 65% | 100% | -- | |
| Delmar | 100% | 100% | 100% | |
| Fruitland | 35% | 100% | 100% | |
| Hebron | -- | -- | -- | |
| Mardella Springs | -- | -- | -- | |
| Pittsville | 100% | 100% | 100% | all other personal property 25% exempt |
| Salisbury | 55% | 100% | -- | |
| Sharptown | -- | -- | -- | |
| Willards | -- | -- | 40%* | *percentage exempt is being reduced 20% per year |
| WORCESTER | 100% | 100% | -- | |
| Berlin | 100% | 100% | -- | |
| Ocean City | -- | -- | -- | |
| Pocomoke City | * | 100% | -- | *the first $100,000 of assessed value is exempt |
| Snow Hill | 100% | 100% | -- | |
| STATE | -- | -- | -- | all personal property is 100% exempt |
Special Notes
A) Farm implements owned or leased by a farmer are 100% exempt in all counties.B) Livestock of farmers is 100% exempt in all counties.
This chart was prepared by the Department of Assessments and Taxation. The exemption information contained herein is used by the Department in making personal property assessments of all legal entities and unincorporated businesses. Every effort was made to ensure the accuracy of the information at the time of publication. However, it should be noted that the exemptions granted by counties and municipalities may change from year to year. Any questions should be directed to:
Department of Assessments and Taxation
Personal Property Division
301 W. Preston Street
Baltimore, Maryland 21201-2395
(410) 767-1170
MD Toll free 1-888-246-5941
Website: http://www.dat.state.md.us
E-mail: persprop@dat.state.md.us
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