STATE OF MARYLAND
In Maryland
the valuation of all real and personal property for purposes of
property taxation is a function of State government. The Director
of Assessments and Taxation, appointed by the Governor, administers
and enforces the property assessment and property tax laws of
Maryland. This organizational structure allows for uniformity
of property assessment throughout the State.
Message
from SDAT
Welcome to
our web site. We have a wealth of information available to help
answer your questions and meet your needs for service and data.
We currently
have available on this site summaries of the programs that the
Department administers, forms and brochures relating to those
programs which you may print or download. There is information
within this web site on how to purchase SDAT
data files. You
will also find information on tax rates as reported to the Department
by local governments.
We realize that your
time is valuable. That's why virtually all of our services are
available by phone, fax, modem, or mail. You don't have to leave
your home or office to get service. If you would like to visit
one of our 24 local offices or headquarters
office, we have addresses and phone numbers to help you get
there.
Mission
Statement
To promote
fairness in taxation for Maryland property owners by uniformly
appraising all taxable property at market value, certifying property
values to local governments, and offering programs of property
tax relief and business services in a manner that is courteous
and convenient.
Taxpayer
Services Division
The Taxpayer
Services Division administers the Homeowners' and Renters' Property
Tax Credit Programs. These programs provide more than $47 million
in State-funded property tax credits to homeowners and renters
who qualify based on an income test. The Homeowners' Program is
available to all homeowners in Maryland, regardless of age, while
the Renters' Program applies to renters aged 60 or over; the permanently
disabled; and renters who are under age 60, with dependent children.
The
Division is custodian of documents relating to the organization
and ownership of many types of business entities that are required
to file documents with the State. These documents include charters
for Maryland corporations and qualifications and registrations
for foreign corporations. The Division is the custodian of security
interest (UCC) filings.
The
Division also oversees the annual reassessment of operating property
of railroads and public utilities and personal property of businesses.
Property tax reports are filed with, and reviewed by, the Division
annually. Thereafter, the values are certified to the subdivisions
so that they may issue tax bills.
The
Division administers franchise taxes applicable to the net income
of finance companies and savings and loan associations and to
the gross receipts of public service corporations.
This
Division also administers the Enterprise Zone Property Tax Credit
Program designed to promote economic development. It reimburses
local subdivisions for one-half of the property tax credits granted
to businesses which relocate or expand in certain designated geographic
areas within the State.
Real
Property Valuation
Real property
is reassessed on a three-year cycle by reviewing one-third of
all property in Maryland every year. The review includes an exterior
physical inspection of the property. The Real Property Valuation
Division participates in all court proceedings where assessment
questions are involved.
For each
county and Baltimore City, the Director of Assessments and Taxation
appoints a Supervisor of Assessments from a list of five qualified
applicants submitted by the Mayor of Baltimore city, the County
Commissioners, or under charter government, the County Council
or the County Executive with the approval of the Council.
Office
of Information Technology
This Division
is responsible for producing and maintaining all of the Department's
computer information systems. This includes responsibility for
25 local area networks, over 600 personal computers, an interactive
telephone data system, and mainframe and LAN databases at 26 sites
around the State. This Division also manages data flow to and
from local governments and other State agencies.
Brochures
explaining the real property assessment process
and related matters, such as appeals and tax credits, personal
property assessments and business services
are available at each local assessment office and from the Director's
office in Baltimore.
Accessibility
This website has been designed with consideration to web assistive
technology in compliance with the Code of Maryland Regulations
(COMAR) 17.06.02.01-12. Some of the links in this website will
cause new browser windows to open. Recommended browsers are Microsoft
Internet Explorer 5 or higher and Netscape 6 or higher.
If you are having difficulty accessing any file on this web site,
please contact the Webmaster by email at inquiry@dat.state.md.us
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