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  Business
Personal Property |
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Personal
Property Assessment Exemptions
|
| Location | Commercial Inventory |
Manufacturing/ R&D Inventory |
Manufacturing/ R&D Machinery |
Remarks & Notes |
|---|---|---|---|---|
| ALLEGANY | 100% | 100% | 100% | |
| Barton | -- | -- | -- | |
| Cumberland | 100% | 100% | 100% | |
| Frostburg | 100% | 100% | -- | |
| Lonaconing | -- | -- | -- | |
| Luke | 100% | 100% | 100% | |
| Midland | -- | -- | -- | |
| Westernport | 100%* | 100%* | -- | |
| ANNE ARUNDEL | 100% | 100% | 100%* |
*includes laundries per local ordinance |
| 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 Beach1 | 100% | 100% | 100% | 1all
other personal property 100% exempt |
| North Beach2 | 100% | 100% | 100% | 2town
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% | 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 Deposit1 | 100% | 100% | 100% | all
other personal property 100% exempt |
| Rising Sun | 100% | 100% | -- | |
| CHARLES | 100% | 100% | 100% | |
| Indian Head | 100% | 100% | -- | |
| La Plata | 100% | 100% | -- | |
| Port Tobacco | -- | -- | -- | |
| DORCHESTER1 | 100% | 100% | 100% | 1all
other personal property 40% exempt; being phased out @ 10%
per year |
| Brookview | -- | -- | -- | |
| Cambridge | 100% | 100% | -- | |
| Church Creek | 100% | -- | -- | |
| East New Market | 100% | -- | -- | |
| Eldorado | -- | -- | -- | |
| Galestown | -- | -- | -- | |
| Hurlock | -- | -- | -- | |
| Secretary | 40% | -- | -- | |
| Vienna | -- | -- | -- | |
| FREDERICK1 | 100% | 100% | 100% | 1all
other personal property 100% exempt |
| Brunswick1 | 100% | 100% | 100% | |
| Burkittsville | -- | -- | -- | |
| Emmitsburg | -- | -- | -- | |
| Frederick2 | 100% | 100% | 77.5% | 2all
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 | -- | -- | -- | |
| GARRETT1 | 100% | 100% | 100% | 1all
other personal property 100% 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% | |
| KENT1 | 100% | 100% | 100% | 1all
other personal property 100% exempt |
| Betterton | -- | -- | -- | |
| Chestertown1 | 100% | 100% | 100% | |
| Galena1 | 100% | 100% | 100% | |
| Millington1 | 100% | 100% | 100% | |
| 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'S1 | 100% | 100% | 100% | 1all
other personal property is 100% exempt |
| Barclay | -- | -- | -- | |
| Centreville1 | 100% | 100% | 100% | |
| Church Hill | -- | -- | -- | |
| Millington1 | 100% | 100% | 100% | |
| Queen Anne | -- | -- | -- | |
| Queenstown | -- | -- | -- | |
| Suddlersville | -- | -- | -- | |
| Templeville | -- | -- | -- | |
| ST. MARY'S | 100% | 100% | 100% | |
| Leonardtown1 | 100% | 100% | 100% | 1all
other personal property is 100% exempt |
| SOMERSET | 100% | 100% | -- | |
| Crisfield | 100% | 100% | -- | |
| Princess Anne | 100% | 100% | -- | |
| TALBOT1 | 100% | 100% | 100% | 1all
other personal property is 100% exempt |
| Easton | 100% | 100% | -- | |
| Oxford1 | 100% | 100% | 100% | |
| Queen Anne | -- | -- | -- | |
| St. Michaels | -- | -- | -- | |
| Trappe | -- | -- | -- | |
| WASHINGTON | 100% | 100% | 100% | |
| Boonsboro | -- | -- | -- | |
| Clearspring | 100% | 100% | 100% | |
| Funkstown | 100% | 100% | 100% | |
| Hagerstown | 100% | 100% | 100% | |
| Hancock | 100% | 100% | -- | |
| Keedysville | -- | -- | -- | |
| Sharpsburg | -- | -- | -- | |
| Smithsburg | -- | -- | -- | |
| Williamsport | 100% | 100% | -- | |
| WICOMICO | 65% | 100% | -- | |
| Delmar | 100% | 100% | 100% | |
| Fruitland | 35% | 100% | 100% | |
| Hebron | -- | -- | -- | |
| Mardella Springs | -- | -- | -- | |
| Pittsville1 | 100% | 100% | 100% | 1all
other personal property 25% exempt |
| Salisbury | 55% | 100% | -- | |
| Sharptown | -- | -- | -- | |
| Willards | -- | -- | --- | |
| 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 OF MARYLAND1 | 100% | 100% | 100% | 1all
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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