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Maryland Property Tax (2026)

Info: Assessed by the state (SDAT) at fair market value on a 3-year cycle, with any increase phased in over 3 years; state, county, and municipal tax rates then apply to the assessment.

InfoVerified Jul 12, 2026
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Assessed by the state (SDAT) at fair market value on a 3-year cycle, with any increase phased in over 3 years; state, county, and municipal tax rates then apply to the assessment. The Homestead Tax Credit caps annual taxable-assessment growth at 10% (localities may set 0–10%), and an income-based Homeowners' Property Tax Credit is available. Varies by county.

Official source: dat.maryland.gov →

General legal information, not legal advice — verify important decisions with a licensed attorney.

Property Tax in states bordering Maryland

The same rule in each neighboring state LawLert has verified, from that state’s own official source.

  • Levied and collected locally: the three counties (New Castle, Kent, Sussex) bill property, school and related taxes, and rates vary by county and district. Homeowners 65+ can claim a credit of 50% of regular school property taxes (up to $500) on a primary residence; residents who established Delaware domicile after Jan 1, 2018 need 10 consecutive years of residency to qualify.

    Verified Jul 6, 2026 · Source: finance.delaware.gov · Full Delaware rule →

  • Residential (Class 1A) rate is $0.85 per $100 of assessed value (0.85%); on 1-2 unit homes, value above $2.558M is taxed at $1.00 per $100. Homestead deduction and senior relief reduce the bill for many owners.

    Verified Jul 5, 2026 · Source: otr.cfo.dc.gov · Full District of Columbia rule →

  • Pennsylvania levies no state property tax; real estate is taxed by local districts (counties, municipalities, and school districts) on county-assessed values. The State Tax Equalization Board (STEB) sets each county's Common Level Ratio of assessed value to market value, used in assessment appeals and to equalize values for state education funding.

    Verified Jul 18, 2026 · Source: dced.pa.gov · Full Pennsylvania rule →

  • Virginia levies no state tax on real estate - property taxes are local taxes administered by each city, county, and town, and rates differ by locality. Questions about real estate or personal property tax go to your local tax office.

    Verified Jul 19, 2026 · Source: tax.virginia.gov · Full Virginia rule →

  • Locally assessed; the state constitution divides property into four classes - Class II is owner-occupied residential and farm property, Class III other property outside a municipality, Class IV other property inside one - and levy rates vary by class and county.

    Verified Jul 19, 2026 · Source: tax.wv.gov · Full West Virginia rule →

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