What is the property tax rate in Baltimore City County?

The combined effective property tax rate in Baltimore City County, Maryland is approximately 1.97%.

Baltimore City County Property Tax Calculator (2026)

Property Tax in Baltimore City County, 2026

A calculator and field guide for Baltimore-area homeowners — and for anyone considering a move to Baltimore — including Maryland's combined state + county property tax structure, the Homestead Tax Credit's county-set caps on annual taxable assessment growth (Anne Arundel 2%, Talbot 0%, most counties 5%, max 10%), the income-tested Homeowners' Property Tax Credit, and the constitutional 100% disabled veterans full exemption (Tax-Property §7-208).

Baltimore, home to a population, operates under Maryland's combined state + county property tax system. Tax = Assessed Value × combined rate per $100 of AV. Assessments are conducted by the Maryland State Department of Assessments and Taxation (SDAT) every three years (Group 1, 2, or 3 cycles), with assessment increases phased in over 3 years. Baltimore City is an independent jurisdiction (not part of any county) each set their own county/city tax rate.

How the bill is built

Maryland property tax involves layered steps. Step 1: Full Cash Value. SDAT determines full cash value (= fair market value) every 3 years on a triennial cycle. Step 2: Phased-in Assessment. Increases in assessment are phased in evenly over 3 years (decreases applied immediately). Step 3: Apply state + county/city tax rates. State rate is $0.112/$100 statewide; county/city rates vary widely from ~$0.62 (Talbot) to ~$1.97 (Baltimore City). Baltimore's combined rate is approximately $1.97/$100 of phased-in AV. Step 4: Apply Homestead Tax Credit cap. Annual taxable assessment growth is capped at the county-set rate (4% in Baltimore City). Owner-occupants must file a one-time application with SDAT to establish eligibility.

Maryland's Homestead Tax Credit requires a one-time application — it's not automatic. Homeowners who fail to file with SDAT lose the cap-on-assessment-growth protection. The county's cap rate determines how aggressively annual assessment increases are limited. Check your status at the SDAT Real Property database.

Maryland 100% disabled veterans receive a FULL exemption (Tax-Property §7-208). Veterans declared by the VA to have a 100% service-connected permanent and total disability — or 100% individually unemployable — receive a complete exemption from real property taxes on their dwelling and curtilage. Surviving spouses retain the exemption (unmarried). Surviving spouses of US service members killed in line of duty also fully exempt. This is among the most-comprehensive disabled-veteran exemptions in the United States. Counties separately offer partial credits for 50%-99% disabled veterans (varies by county adoption — e.g., Anne Arundel offers 50% of county tax for 75%+ disability with income below $100K).

The Homeowners' Property Tax Credit caps tax as percent of income. Separate from the Homestead Tax Credit, Maryland's income-tested Homeowners' Property Tax Credit limits property tax to a sliding-scale percentage of household income. For 2026, applications are due by April 15 with income limits set at ~$60K for individuals or couples (some credit can extend higher). The program provided $63.9 million in credits statewide in fiscal year 2025. Many Maryland counties (including Baltimore City and Howard) provide a local supplement on top of the state credit.

2026 Baltimore City County rate breakdown (combined state + county rate per $100 of phased-in AV, Baltimore district)

Taxing entity	Rate
Combined state + city tax rate (~$1.97 / $100 of phased-in AV)	1.9700
Combined total	1.9700

As of April 26, 2026 · From Maryland State Department of Assessments and Taxation - Baltimore City.

Note: Baltimore City is **an independent city** (not part of any county) — Maryland's only independent city, comparable to Virginia's 38 independent cities. Baltimore is the largest city in Maryland (~580K residents) and the cultural, financial, medical (Johns Hopkins Hospital), and historical heart of the state. Founded in 1729, Baltimore was the second-largest US city for much of the 19th century and the original home of The Star-Spangled Banner (Francis Scott Key wrote the lyrics in 1814 watching the Battle of Baltimore at Fort McHenry). The city's neighborhoods include Federal Hill, Fells Point, Mount Vernon, Hampden, Canton, Roland Park, and many others with distinctive characters.

Note: Baltimore City effective property tax rates run approximately **1.97% — by far the highest in Maryland** and among the higher city rates in the United States. The combined state + city tax rate is approximately $1.97/$100 of phased-in AV (split into ~$0.11 state + ~$1.86 city — the city's share is more than 2× any county in Maryland). The high rate reflects Baltimore's shrunken tax base (population declined from 950K in 1950 to 580K today), substantial municipal service obligations, and deferred infrastructure maintenance. Baltimore City sets a Homestead Tax Credit cap of 4% — providing meaningful protection but not enough to offset the high underlying rate.

Note: For relocation buyers: Baltimore City offers **the lowest home prices of any major Mid-Atlantic city** — median ~$190K, with substantial inventory in historic rowhouse neighborhoods (Federal Hill, Canton, Hampden) and luxury waterfront condos (Inner Harbor, Fells Point) at prices that would buy a one-bedroom in DC or Northern Virginia. The trade-off: very high property tax rate, well-publicized public safety challenges, and a Baltimore City Public Schools system that is one of the lowest-rated major US urban districts. Johns Hopkins Hospital (in East Baltimore) is consistently ranked among the top 3 US hospitals — a major employment anchor. The Inner Harbor, Fort McHenry, Camden Yards, and the National Aquarium are major tourism/cultural destinations.

Deductions and exemptions for 2026

Maryland homeowner property tax relief is concentrated in four mechanisms: (1) the Homestead Tax Credit (county-set caps on annual taxable assessment growth), (2) the Homeowners' Property Tax Credit (income-tested, caps tax as percent of income), (3) county senior tax credits (typically ~20% of county tax for age 65+ with limited income), and (4) the constitutional 100% Disabled Veterans Real Property Tax Exemption (Tax-Property §7-208 — full exemption).

Homestead Tax Credit (county-set caps)

Maryland's Homestead Tax Credit caps annual taxable assessment growth on owner-occupied principal residences. State law caps the state portion at 10%; counties set their own (typically lower) caps for the county portion: Anne Arundel 2% (one of the most-protective in MD), Talbot 0% (the most-protective — AV essentially frozen), Prince George's / St. Mary's / Garrett 3%, Allegany / Baltimore City / Baltimore County / Cecil 4%, most others 5%, Charles 7%, Montgomery / Calvert / Somerset 10% (the state max). One-time application required (file with SDAT) — homeowners who fail to apply lose the protection. Check status at the SDAT Real Property database.

Homeowners' Property Tax Credit (income-tested)

The Homeowners' Property Tax Credit limits property tax to a sliding-scale percentage of household income. For 2026, applications are due by April 15 with income limits set at ~$60,000 for individuals or couples (some credit can extend higher). Up to ~$1,000+ in annual credits for income-qualified homeowners. The program provided $63.9 million in credits statewide in fiscal year 2025. Many Maryland counties (including Baltimore City and Howard) provide a local supplement on top of the state credit.

100% Disabled Veterans Exemption (Tax-Property §7-208)

Maryland provides a full real property tax exemption for veterans declared by the VA to have a 100% service-connected permanent and total disability OR 100% individually unemployable. The exemption applies to the dwelling and curtilage (lot and structures necessary to use the property as residence). Surviving spouses retain (unmarried). Surviving spouses of US service members killed in line of duty are also fully exempt. Apply with the local SDAT office with DD-214 + VA rating decision. Refunds available retroactive to VA rating effective date (up to 3 years). Counties separately offer partial credits for 50%-99% disabled veterans (varies by county adoption — e.g., Anne Arundel offers 50% of county tax for 75%+ disability with income below $100K).

Appealing your assessment

Maryland property tax appeals follow a 3-tier process. Level 1: Local SDAT Office. File a written appeal within 45 days of the assessment notice (Maryland reassesses on a triennial cycle — Group 1, 2, or 3 — covering one-third of properties each year). Local SDAT supervisors review and may adjust the assessment. Level 2: Property Tax Assessment Appeals Board (PTAAB). If denied, appeal to the county PTAAB within 30 days. PTAAB holds quasi-judicial hearings — homeowners can present comparable sales, recent appraisals, or independent appraiser testimony. Level 3: Maryland Tax Court. PTAAB decisions can be appealed to the Maryland Tax Court (a state-level administrative tribunal); from there to Circuit Court. Most Maryland appeals are resolved at Level 1 or Level 2.

Cities and towns in Baltimore City County

Baltimore City County contains 1 incorporated municipality, ranging from Baltimore to the smallest village. Search volume for property tax is often city-specific, so here is the complete list — with population from the 2020 US Census, rounded to the nearest 100.

Data: US Census Bureau, 2020 Decennial Census. Populations rounded. Cities marked as "split" straddle a county border — the portion inside Baltimore City County is subject to Baltimore City County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Baltimore County seat	independent_city	580,000

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Baltimore tax district. Other cities in Baltimore City County may pay into different school districts, city rates, and special districts — so their combined rates can differ, sometimes substantially. Always verify the specific rates for your address with the Maryland State Department of Assessments and Taxation - Baltimore City before relying on any estimate.

Frequently asked questions

When are Maryland property taxes due?

Maryland's property tax year runs July 1 through June 30. Bills are typically mailed in July. Owner-occupied primary residences can pay in two installments: September 30 (first half) and December 31 (second half), or pay the full bill by September 30 to avoid the second installment. Investment properties and commercial owners typically pay full bill by September 30. Late payments accrue interest plus penalty (1% per month typical). Most Maryland homeowners pay through escrow via mortgage servicer.

Do I have to apply for the Homestead Tax Credit?

Yes — the Homestead Tax Credit requires a one-time application with the State Department of Assessments and Taxation (SDAT). After the 2007 reform, owners who fail to apply lose the cap-on-assessment-growth protection (which can mean significant additional tax in counties with low caps like Anne Arundel's 2% or Talbot's 0%). Check your status at the SDAT Real Property database (look up your property → scroll to "Homestead Application Status"). If it says "No application," file the application immediately. Once approved, the credit applies as long as the property remains your principal residence — no annual renewal required.

Why is Baltimore City independent from Baltimore County?

Maryland has an unusual jurisdictional structure: Baltimore City is an independent jurisdiction, NOT part of any county. The City of Baltimore was incorporated in 1729, separated from Baltimore County in 1851, and operates as its own first-level political subdivision (similar to the 38 independent cities in Virginia). Baltimore County (with its seat in Towson) is a wraparound suburban county surrounding the City. The two have separate governments, separate school systems, separate police departments, and separate tax bases. Baltimore City's effective tax rate (~1.97%) is much higher than Baltimore County's (~1.13%) — reflecting the City's smaller residential base relative to its service obligations. Maryland's other 23 jurisdictions are all counties.

How do I qualify for the 100% Disabled Veterans full property tax exemption?

Maryland's full disabled-veterans exemption (Tax-Property §7-208) requires: (a) honorable discharge from US military service, AND (b) VA-determined 100% service-connected permanent and total disability OR 100% individually unemployable rating. Apply with the local SDAT office using the Application for Exemption for Disabled Veterans, attaching DD-214 and the VA rating decision (which must reference the 100% P&T or unemployable rating, the rating decision date, and the disability effective date). The exemption applies to the dwelling, lot, and curtilage (structures necessary to use the property as residence). Surviving spouses (unmarried) retain. Refunds available retroactive to the VA rating effective date (up to 3 years pursuant to §7-208(g)). Counties separately offer partial credits for 50%-99% disabled veterans — see your county's tax credit program.

How does Maryland's triennial assessment cycle work?

Maryland reassesses property on a triennial cycle — Group 1, Group 2, or Group 3, with each group covering approximately one-third of properties. SDAT mails reassessment notices by January 1 of the assessment year. Increases in assessment are phased in evenly over the next 3 years, while decreases are applied immediately for the new tax year. For example: if 2026 reassessment shows a $360,000 home (up from $300,000 in 2023), the $60,000 increase is split into $20,000/year over 3 years (FY27, FY28, FY29). The Homestead Tax Credit's annual cap applies to each phased-in increment. Baltimore City reassesses on Group 1 cycle.

How do I appeal my Maryland assessment?

Maryland property tax appeals follow a 3-tier process. Level 1: Local SDAT Office. File a written appeal within 45 days of the assessment notice. SDAT supervisors review and may adjust. Level 2: Property Tax Assessment Appeals Board (PTAAB). If denied, appeal to the county PTAAB within 30 days. PTAAB holds quasi-judicial hearings — present comparable sales, recent appraisals, or independent appraiser testimony. Level 3: Maryland Tax Court. PTAAB decisions can be appealed to the Maryland Tax Court (a state-level administrative tribunal); from there to Circuit Court. Most appeals are resolved at Level 1 or Level 2. Comparable sales evidence is the most-effective basis for appeal.

About Baltimore City County

Beyond the property tax — a few things you might not know about the place.

Weird fact

Baltimore City was **the largest US city for much of the 19th century** — second only to New York from approximately 1820 to 1860, and consistently in the top-5 largest US cities through 1950. Baltimore peaked at approximately 950,000 residents in 1950 and has declined to ~580,000 today — a 39% population loss over 75 years, one of the steepest sustained declines of any US city. The decline reflects loss of manufacturing (Bethlehem Steel's Sparrows Point closure, automotive industry departures), suburban migration to Baltimore County, and (in recent decades) public safety and school quality concerns. Baltimore's historic 19th-century role explains the city's extensive historic-rowhouse architecture and neighborhood density.

Hometown hero

Edgar Allan Poe

The American author and poet (1809-1849) is most strongly associated with Baltimore — he died there in 1849 under mysterious circumstances (found delirious on a Baltimore street, died days later in Washington Medical College). Poe lived in Baltimore from 1831-1835 and 1837-1838, during which he wrote some of his most-famous works (MS. Found in a Bottle, Berenice, Morella). The Edgar Allan Poe House and Museum (203 N. Amity Street, Baltimore) preserves Poe's 1832-1835 residence. The Baltimore Ravens (Maryland's NFL team) are named after Poe's 1845 poem The Raven. Poe is buried in the Westminster Hall Burial Ground in downtown Baltimore.

Biggest annual event

Preakness Stakes + Fells Point Fun Festival

The Preakness Stakes (annual, third Saturday in May at Pimlico Race Course in Baltimore, since 1873) is **the second jewel of the Triple Crown of Thoroughbred Racing** — drawing 130,000+ attendees and a global TV audience. The Preakness has been run continuously at Pimlico since 1909 (after early years at other tracks). The Fells Point Fun Festival (annual, early October in Fells Point, since 1967) is one of the largest neighborhood festivals on the East Coast — drawing 200,000+ attendees with 4 music stages, 350+ vendors, and historic-Baltimore programming.

Property Tax in Baltimore City County, 2026