Transmittal Letter Duties & Powers Office of the Director Real Property Division Taxpayer Services Division Office Information Technology FY05 County Assessable Base FY05 State Assessable Base FY06 County Assessable Base FY06 State Assessable Base Real Property Base/Ratio Assessment Converted to Full Cash Value State and County Tax Rates Charter Documents Statement of Revenues Personal Property Assessment Exemptions Legal Entity Personal Property Assessable Base and Growth Homeowners' Tax Credits Renters' Tax Credits Exempt Property Enterprise Zones Department Level Appeals Median Sale Price of Owner-Occupied Property Staff Directory Organizational Chart SDAT home Stats index |
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TABLE X
2006/2007 TAX YEAR |
| 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% | 100% | |
| Midland | -- | -- | -- | |
| Westernport | 70%* | 70%* | -- | *being
phased out @ 10% per year |
| 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 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 | 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 | -- | -- | -- | |
| DORCHESTER | 100% | 100% | 100% | all
other personal property 10% exempt; being phased out @ 10% per
year |
| Brookview | -- | -- | -- | |
| Cambridge | 100% | 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% | 100% | all
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% | |
| KENT | 100% | 100% | 100% | all
other personal property 100% exempt |
| Betterton | -- | -- | -- | |
| Chestertown | 100% | 100% | 100% | |
| Galena | 100% | 100% | 100% | |
| Millington | 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'S | 100% | 100% | 100% | all
other personal property is 100% exempt |
| Barclay | -- | -- | -- | |
| Centreville | 100% | 100% | 100% | |
| Church Hill | -- | -- | -- | |
| Millington | 100% | 100% | 100% | |
| 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% | 100% | |
| 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 | -- | -- | --- | |
| 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 | 100% | 100% | 100% | all
personal property is 100% exempt |
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.
Publication Date: June 13, 2006