Maryland Department of Assessments & Taxation

The Maryland (State) Department of Assessments & Taxation appraises real and personal taxable property at market value and certifies these values to local governments. Based on the assessment and property tax rates set by each county and incorporated municipality, local jurisdictions send out property tax bills in July or August of each year. Programs that provide property tax credits, primarily to homeowners and renters who meet eligibility requirements, also are directed by the Department. Responsible for administering Maryland's real & personal property tax laws, SDAT also oversees certain functions relating to corporations, such as issuing corporate charters, and collecting certain taxes, such as the gross receipts tax.