Overview: Assessment Converted to Full Cash Value
Legal Entity Personal Property Personal Property Assessment Exemptions |
TABLE
X
|
| LOCATION |
COMMERCIAL |
MANUFACTURING/ |
MANUFACTURING/ |
REMARKS/NOTES |
|
ALLEGANY Barton Cumberland Frostburg Lonaconing Luke Midland Westernport |
100% --- 100% 100% --- 100% --- 25% |
100% --- 100% 100% --- 100% --- 25% |
100% --- --- --- --- 60% --- --- |
|
|
ANNE ARUNDEL Annapolis Highland Beach |
100% 100% --- |
100% 100% --- |
100%* 100% --- |
* includes laundries per local ordinance |
|
BALTIMORE CITY |
100% |
100% |
100%* |
* includes laundries & dairies per local ordinance |
|
BALTIMORE |
100% |
100% |
100% |
|
|
CALVERT Chesapeake Beach1 North Beach2 |
100% 100% 100% |
100% 100% 100% |
100% 100% 100% |
1 all other personal property 100% exempt 2 town exemptions to be the same as the county |
|
CAROLINE Denton Federalsburg Goldsboro Greensboro Henderson Hillsboro Marydel Preston Ridgely Templeville |
100% 100% 100% --- 100% --- --- --- --- 100% --- |
100% 100% 100% --- 100% --- --- --- --- 100% --- |
100% 100% --- --- 100% --- --- --- --- --- --- |
|
|
CARROLL Hampstead Manchester Mount Airy New Windsor Sykesville Taneytown Union Bridge Westminster |
100% 100% 100% 100% 100% 100% 100% 100% 100% |
100% 100% 100% 100% 100% 100% 100% 100% 100% |
100% 100% --- 100% 100% --- 100% --- 100% |
|
|
CECIL Cecilton Charlestown Chesapeake City Elkton North East Perryville Port Deposit Rising Sun |
100% --- --- --- 100% 40% 50% --- 100% |
100% --- --- --- 100% 40% 50% --- 100% |
100% --- --- --- --- --- --- --- --- |
|
|
CHARLES Indian Head La Plata Port Tobacco |
100% 100% 100% --- |
100% 100% 100% --- |
100% --- --- --- |
|
|
DORCHESTER Brookview Cambridge Church Creek East New Market Eldorado Galestown Hurlock Secretary Vienna |
100% --- 80% 100% 100% --- --- --- 40% --- |
100% --- 100% --- --- --- --- --- --- --- |
100% --- --- --- --- --- --- --- --- --- |
|
|
FREDERICK1 Brunswick Burkittsville Emmitsburg Frederick2 Middletown Mount Airy Myersville New Market Rosemont Thurmont Walkersville Woodsboro |
100% 100% --- --- 100% 40% 100% --- --- --- 100% --- --- |
100% 100% --- --- 100% 40% 100% --- --- --- 100% 40% --- |
100% 100% --- --- 77.5% --- 100% --- --- --- 40% --- --- |
1 all other personal property 100% exempt 2 all other personal property is 62.5% exempt |
|
GARRETT1 Accident Deer Park Friendsville Grantsville Kitzmiller Loch Lynn Heights Mt. Lake Park Oakland |
100% 100% --- 100% 100% --- --- --- 100% |
100% 100% --- 100% 100% --- --- --- 100% |
75% --- --- --- --- --- --- --- --- |
1 all other personal property 75% exempt |
|
HARFORD Aberdeen Bel Air Havre de Grace |
100% 100% 100% 100% |
100% 100% 100% 100% |
100% 100% --- 100% |
|
|
HOWARD |
100% |
100% |
100% |
|
|
KENT1 Betterton Chestertown1 Galena1 Millington1 Rock Hall |
100% --- 100% 100% 100% --- |
100% --- 100% 100% 100% --- |
100% --- 100% 100% 100% --- |
1 all other personal property 100% exempt |
|
MONTGOMERY Barnesville Brookeville Chevy Chase Sec. 3 Chevy Chase Sec. 5 Chevy Chase View Chevy Chase Village Gaithersburg |
100% --- --- --- --- --- --- 100% |
100% --- --- --- --- --- --- 100% |
100% --- --- --- --- --- --- 100% |
|
|
Garrett Park Glen Echo Kensington Laytonsville Martin's Additions North Chevy Chase Poolesville Rockville Somerset Takoma Park Town of Chevy Chase Washington Grove |
--- --- --- --- --- --- --- 82% --- --- --- --- |
--- --- --- --- --- --- --- 82% --- --- --- --- |
--- --- --- --- --- --- --- 100% --- --- --- --- |
|
|
PRINCE GEORGE'S 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 Morningside Mt. Rainier New Carrollton North Brentwood Riverdale Park Seat Pleasant University Park Upper Marlboro |
100% --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- 100% --- --- --- --- --- --- --- --- |
100% --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- 100% --- --- --- --- --- --- --- --- |
100%* --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- |
* includes pasteurizing & laundries per local ordinance |
|
QUEEN ANNE'S1 Barclay Centreville1 Church Hill Millington1 Queen Anne Queenstown Sudlersville Templeville |
100% --- 100% --- 100% --- --- --- --- |
100% --- 100% --- 100% --- --- --- --- |
100% --- 100% --- 100% --- --- --- --- |
1 all other personal property is 100% exempt |
|
ST. MARY'S Leonardtown1 |
100% 100% |
100% 100% |
100% 100% |
1 all other personal property is 100% exempt |
|
SOMERSET Crisfield Princess Anne |
100% 100% 100% |
100% 100% 100% |
--- --- --- |
|
|
TALBOT1 Easton Oxford1 Queen Anne St. Michael's Trappe |
100% 100% 100% --- --- --- |
100% 100% 100% --- --- --- |
100% --- 100% --- --- --- |
1 all other personal property is 100% exempt |
|
WASHINGTON Boonsboro Clearspring Funkstown Hagerstown Hancock Keedysville Sharpsburg Smithsburg Williamsport |
100% --- 100% 100% 100% 100% --- --- --- 100% |
100% --- 100% 100% 100% 100% --- --- --- 100% |
100% --- 100% 100% 84%* --- --- --- --- --- |
* 84% 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. |
|
WICOMICO Delmar Fruitland Hebron Mardela Springs Pittsville1 Salisbury Sharptown Willards |
65% 100% 35% --- --- 25% 55% --- --- |
100% 100% 100% --- --- 100% 100% --- --- |
--- 100% 100% --- --- 100% --- --- 20%* |
1 all other personal property 25% exempt * percentage exempt is being decreased 20% per year |
|
WORCESTER Berlin Ocean City Pocomoke City Snow Hill |
100% 100% --- * 100% |
100% 100% --- 100% 100% |
--- --- --- --- --- |
* the first $100,000 of assessed value is exempt |
|
STATE OF MARYLAND1 |
100% |
100% |
100% |
1 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.
Publication Date: 07/17/2003