- Assessor site
- https://dat.maryland.gov/realproperty/Pages/default.aspx ↗
- Search by
- address; account ID (CC-DD-AAAAAA); owner name
- Reassessment cycle
- STATE-ASSESSED: SDAT values every Maryland parcel through 24 local STATE assessment offices (23 counties + Baltimore City); localities only set rates and bill. TRIENNIAL cycle in three rotating groups (Jan 1 valuation; notices ~Dec 28) at 100% full cash value — income approach standard for commercial. One statewide portal (SDAT Real Property Search) covers every parcel; worksheets free on request.
- Reassessment trigger
- Triennial group rotation; INTERIM reassessment on zoning/use change or improvements adding ≥$100k. PHASE-IN asymmetry: increases spread equally over three years — decreases apply immediately in full.
- Personal & intangible property
- Businesses file the SDAT Annual Report/Personal Property Return; SDAT assesses, localities levy — and several jurisdictions exempt BPP entirely (county-by-county). A small STATE real property tax layers on top of local rates.
- CRE forecasting note
- Three appeal doors: 45 DAYS from any notice (Supervisor level); PETITION FOR REVIEW in non-assessment years by the first working day after Jan 1 — the vacancy/income-drop lever; and a 60-day new-purchaser appeal for Jan-Jun transfers. Escalation: PTAAB (independent county boards, 30 days, clear-and-convincing burden) then Maryland Tax Court. Model the three-year phase-in on acquisitions; calendar the PFR for distressed years.
- Residential note
- Homestead Credit (10% state cap on taxable growth, lower in many counties; one-time SDAT filing — every owner-occupant should file, no income test) + income-based Homeowners' Tax Credit. Reassessment notices flag Homestead application status.
STATE ASSESSED — SDAT values every parcel via 24 local state offices.
RATIO CAUTION — Phase-in asymmetry: increases over 3 years, decreases immediately.
FILING REQUIRED RELIEF — Homestead 10% cap requires one-time filing.
APPEAL DEADLINE — 45-day notice window; Petition-for-Review only by first workday after Jan 1.
Note: STATE-ASSESSED: SDAT values all Maryland property; this county's local STATE assessment office handles worksheets, exemptions, and level-1 appeals. County government sets rates and bills. Statewide records via SDAT Real Property Search.
Primary sources: SDAT (dat.maryland.gov) agency + Real Property pages; SDAT administration history; MACo 2025 reassessment data; Tax-Property §§2-203, 8-401 (as of 2026-07-04). Confirm current rules and figures with the assessing authority before any use.