The largest portion of the City’s revenue, about 28 percent, comes from real property taxes. The City sets an annual real property tax rate.
The value of each parcel in the City is set by the State Department of Assessments and Taxation. The City’s real property tax for the parcel then is determined by multiplying the City’s tax rate times the State’s assessment. For example, the City's tax rate is $2.248 per $100 of assessed value ($2,248 per on $100,000).
Through its real property tax bills, the City also collects the State’s real property tax and remits it to the State. The current State tax rate is $.112 per $100 of assessed value. Exemptions and credits may reduce the total taxes due on a property.
It is the owner’s responsibility to provide the bill to his or her mortgage lender.
When are bills sent?
The City mails real property tax bills on July 1 each year. They are due when issued but the City allows a discount of ½ percent if paid on or before July 31. Interest of 1 percent and penalty of 1 percent per month are imposed if the City taxes are not paid before October 1. The existence of a pending assessment appeal does not excuse non-payment. If an owner’s appeal is successful, then the City will refund the appropriate amount plus interest. Revised bills can be paid without interest and penalty if paid within 30 days of issuance.
Obtaining Tax Information
Tax information, including open balances and the address where the City mails an owner’s bill, is available online at the Department of Finance website by calling 410-396-3987, or by visiting Counter 2 in the Wolman Municipal Building, 200 Holliday St., and any weekday between 8:30 a.m. to 4:30 p.m. The City also accepts advance payments on the next year’s real property tax bills.
Changing or verifying your address for City Bills
It is the property owner’s responsibility to provide the City with the correct contact person and mailing address for receipt of all City information, notices, tax bills and other municipal charges. Failure to do so does not remove the property owner’s obligation to pay these taxes and charges.
If you have not received a real property tax bill by July, check to verify that the correct address is listed in the City’s land records. This information can be determined by viewing your bill online at BaltimoreCity.gov.
To change an address in the City’s land records, please call Property Location at 410-396-3800. Please contact other City agencies directly to request an address change. If mail is being forwarded, please contact the local Post Office to ensure that mail from the City is being sent to the correct address.
Each year before the May tax sale, the City mails notices to owners whose properties are eligible for inclusion in the tax sale:
- The first notice is a Final Bill and Legal Notice, mailed in the first week of February.
- The second notice is a letter, mailed in the first week in April.
- A post-tax sale informational letter is mailed during the first week of July.
All three documents are mailed to the owner of the property at the address on file in the City’s land records.
Paying in Installments
In our state, if you own a house you live in or a small business, you can pay your property taxes in two equal parts. The first part is due in July, and the second part must be paid before January 1. There's a little extra fee added to the second payment.
Every year, you should expect to get a bill for your property taxes. But even if you don't get one in the mail, it's still your job to know when your taxes are due and make sure you pay them on time.
Tax Sale
If taxes on non-owner occupied properties remain delinquent by at least $250, or by at least $750 for owner-occupied residences, then the property becomes eligible for inclusion in the next annual tax sale. The property owner will receive a Final Bill and Legal Notice by mail from the City in early February.