The Baltimore City tax bill is mailed on July 1 each year at a rate of $2.248 per $100 of assessed value, one of the highest municipal rates in Maryland.1Baltimore City. Real Property Taxes Pay the full amount by July 31 and the city takes 0.5% off. Otherwise, the balance is due before December 31, and penalties start once that date passes.
What Shows Up on the Bill
The city’s $2.248 rate per $100 of assessed value is the largest line and is set each year by the City Council.2Baltimore City. City Tax Rates The State of Maryland adds its own property tax of $0.112 per $100, shown as a separate line.3Maryland General Assembly. Maryland Code Tax-Property 6-201 – Imposition of State Property Tax
You’ll also see the Bay Restoration Fee, a flat $5 per month ($60 per year for most residential properties) that funds wastewater treatment upgrades statewide.4Maryland Department of the Environment. Bay Restoration Fund Frequently Asked Questions Properties inside certain designated areas, such as the Downtown Management District or Waterfront Management District, carry Special Benefit District surcharges that vary by district and are billed through the same payment portal.
One line to watch closely: starting with the 2026–2027 tax year, Baltimore City charges three times the standard rate on properties classified as vacant, bringing the effective rate to roughly $6.744 per $100. If your property has been flagged as vacant and you disagree, contact the city’s housing department quickly. The tax difference is significant.
The assessed value driving all of these numbers is set by the Maryland State Department of Assessments and Taxation (SDAT), not the city. SDAT reassesses about one-third of properties each year on a three-year cycle, and increases in value are phased in equally over three years while decreases take effect immediately.5Maryland Department of Assessments and Taxation. Home Owners Guide Your reassessment notice arrives in late December of the year your property comes up.
Due Dates and the Early-Pay Discount
Pay the full bill by July 31 and the city applies a 0.5% discount to the city portion. On a $4,000 bill, that’s $20 for doing something you had to do anyway. If you don’t pay early, the full balance is due before December 31 of the year the bill was issued.1Baltimore City. Real Property Taxes
Semi-Annual Billing for Owner-Occupied Homes
If the property is your principal residence, you can split the bill into two installments. The first is due in July and becomes delinquent in October. The second is billed on December 1 and becomes past due on January 1.1Baltimore City. Real Property Taxes Rental properties, commercial parcels, and second homes don’t qualify.
How to Find and Pay Your Bill
Look up your bill through the Baltimore City Department of Finance payment portal. The search accepts a block and lot number, a street address, or the owner’s name.1Baltimore City. Real Property Taxes If you don’t know your block and lot, SDAT’s free Real Property Search will pull it up from the address and also show the current assessed value so you can check the math.6Maryland Department of Assessments and Taxation. Real Property
Payment options:
- Online by credit card through the city’s portal, with a 2.39% convenience fee on the transaction.7City of Baltimore. Online Payments and Account Lookup
- Online by electronic check (ACH), with no fee. You’ll need your checking account and routing numbers.7City of Baltimore. Online Payments and Account Lookup
- By mail, with checks payable to the Director of Finance, sent to the Bureau of Revenue Collections at the Abel Wolman Municipal Building, 200 North Holliday Street, Baltimore, MD 21202.7City of Baltimore. Online Payments and Account Lookup
- In person at the Abel Wolman Municipal Building downtown, where teller windows accept cash, checks, and money orders and issue a receipt on the spot.8Baltimore City. Bureau of Revenue Collections
If you’re mailing close to the deadline, the city goes by the date the payment is received, not the postmark. ACH through the portal is the safest free option and usually posts within a few business days.
If Your Lender Pays Through Escrow
Many Baltimore homeowners have property taxes bundled into their monthly mortgage payment, with the lender paying the bill from escrow. When that’s the arrangement, the lender receives the bill directly. Errors happen, though, so check your annual escrow statement to confirm the payment actually went out. The city holds the property owner responsible for unpaid taxes regardless of who was supposed to pay them.
Credits That Can Lower the Bill
Baltimore City property owners can access several tax relief programs, but none apply automatically. You have to file for each one.
Homestead Tax Credit
The Maryland Homestead Tax Credit caps how much your taxable assessment can rise in a single year, regardless of market movement. The statewide maximum cap is 10%, and the credit is limited to your principal residence.9Maryland Department of Assessments and Taxation. Maryland Homestead Property Tax Credit Program You apply once. SDAT typically mails a one-time application after your deed is recorded. If you never submitted it, you’re likely missing out in any year your assessment jumps.
Homeowners’ Property Tax Credit
This income-based credit is for homeowners whose tax bill is high relative to their income. Combined gross household income must be $60,000 or less, and net worth must be under $200,000 excluding the home itself and retirement accounts like IRAs.10Maryland Department of Assessments and Taxation. Homeowners Property Tax Credit Program Gross income here counts everything before deductions, including Social Security and other nontaxable benefits. Applications for the 2026 tax year are available through SDAT.
Disabled Veteran Exemption
Veterans with a 100% service-connected permanent and total disability rating from the VA are exempt from property tax on their principal residence. The exemption also extends to surviving spouses of disabled veterans who held a 100% rating, and to surviving spouses of military members who died in the line of duty.11Maryland Department of Assessments and Taxation. Real Property Exemptions
If the Assessed Value Looks Too High
You have 45 days from the date on your SDAT assessment notice to file an appeal.12Maryland Department of Assessments and Taxation. Real Property Assessment Appeal Form The appeal is filed online through SDAT’s portal and there’s no filing fee. The current assessment is presumed correct, so the burden is on you to show it’s wrong with concrete evidence such as recent comparable sales, an independent appraisal, or documented errors in the property record (wrong square footage, an extra bedroom that doesn’t exist, a finished basement that isn’t finished). Miss the 45-day window and you have to wait until the next reassessment cycle.
What Happens If You Pay Late
Once the deadline passes, interest and penalties begin accumulating on the unpaid balance under Baltimore City Code Article 28. They add up faster than most people expect, and the consequences escalate beyond fees.
The Annual Tax Sale
Baltimore City holds a tax sale each year to recover unpaid taxes. If you owe $1,000 or more in combined property taxes and other city charges, including water bills, your property is eligible for the sale. In March the city publishes the complete list of eligible properties in two newspapers of general circulation, with the property address and the total owed.13Baltimore City. Tax Sale Process
At the sale, the city doesn’t sell the property itself. It sells a lien certificate to an investor, who pays off your delinquent balance to the city and then has the right to collect that amount from you plus interest. Redemption interest rates in Maryland range from 6% to 18%, depending on the jurisdiction.
Redeeming After a Tax Sale
You keep the right to redeem your property by paying the certificate holder the full lien amount plus interest, any additional taxes and penalties that accrued after the sale, and any legal fees the certificate holder incurred.14Maryland Department of Assessments and Taxation. Office of the State Tax Sale Ombudsman You can redeem at any time until a court issues a final order foreclosing your right of redemption. The certificate holder can file that foreclosure action no earlier than six months after the sale and generally no later than two years from the certificate date.
A tax debt of a few thousand dollars can balloon quickly once redemption interest, legal fees, and post-sale taxes paid by the certificate holder are added on. Acting early saves the most.
Payment Plans Before the Sale
If you’re behind and worried about the tax sale, Baltimore City offers monthly payment plans for past-due balances. Enrolling protects the property from being included in the upcoming sale. You can set the plan up online and choose monthly payments that fit your budget.15Baltimore City. Real Property Payment Plans Enrollment deadlines fall in the spring, so don’t wait until the sale list is published.