Baltimore Property Tax: Rates, Deadlines & Appeals (2026)

If you received a Baltimore City Area 2 reassessment notice dated December 30, 2025, the 45-day appeal deadline was February 13, 2026. As of July 30, 2026, the next general homeowner route is a Petition for Review for the July 1, 2027 tax year, due Monday, January 4, 2027, filed with the Baltimore City SDAT assessment office at 6 Saint Paul St., 11th Floor, Baltimore, MD 21202.

Use SDAT’s online Real Property Assessment Appeal Form only for a timely reassessment-notice appeal. For the off-cycle/new-owner route, use “Petition for Review or New Owner Appeal of Real Property” and send it to the local SDAT office; SDAT says assessment appeals and assessment worksheets are free.

How assessments work in Baltimore

Baltimore City assessments are set by the Maryland State Department of Assessments and Taxation (SDAT), not by Baltimore City’s tax office. The City sends and collects the tax bill, but SDAT estimates the property’s full cash market value. SDAT reviews sales, permits, on-site inspection data, property characteristics, and market conditions.

Baltimore City is on Maryland’s three-year reassessment system, but the city is divided into three reassessment areas. The current official cycle is:

• Area 1: assessment effective January 1, 2025; reassessed again January 1, 2028.
• Area 2: assessment effective January 1, 2026; reassessed again January 1, 2029.
• Area 3: assessment effective January 1, 2024; reassessed again January 1, 2027.

For 2026, SDAT completed Maryland’s Group 2 reassessment and mailed notices on December 30, 2025. In Baltimore City’s Group 2, residential full cash value rose from about $10.824 billion to $12.270 billion, a 13.4% residential increase; 58,479 of 72,004 improved residential properties increased in value. Those figures are useful context, but they are not proof that your house is overassessed.

The key number to appeal is the Total New Market Value—land plus improvements together. SDAT specifically warns that the percent increase, your tax bill amount, and city services are not the issues in an assessment appeal. Your job is to show that SDAT’s market value was too high as of the relevant January 1 date.

Whether you should appeal

Appeal if you can point to a concrete valuation problem. Strong Baltimore examples include: SDAT lists the wrong living area, basement finish, condition, number of baths, parking, or renovation level; similar rowhomes or detached homes sold for less before the January 1 valuation date; your home has defects that buyers would discount; or SDAT treated a non-arm’s-length or flipped sale like a normal comparable.

Do not appeal just because your escrow payment rose. In Baltimore City, the 2025-2026 real property tax rate is $2.248 per $100 of assessed value, plus the Maryland state real property tax rate of $0.112 per $100. The local Homestead cap is 4% for owner-occupied properties, so a rising market value may phase into taxable assessment more slowly if your Homestead application is approved.

A realistic savings example: suppose SDAT set your Baltimore rowhome’s market value at $275,000, but three nearby comparable sales support $250,000. If you win a $25,000 reduction and it affects taxable assessed value, the annual local city-tax savings is:

$25,000 ÷ 100 × $2.248 = $562.00

Add the state tax at $0.112 per $100 and the combined tax savings is about $590.00 per year. If the value reduction applies for the remaining years in the three-year cycle, the total can be meaningful. But if your Homestead cap already keeps your taxable assessment below the appealed value, your immediate bill savings may be smaller even though lowering the market value still helps future years.

Step-by-step how to file

1. Identify your appeal route. There are three routes in Maryland: a reassessment-notice appeal, a Petition for Review, or a new-owner appeal. For a reassessment notice, the deadline is 45 days from the notice date. For the December 30, 2025 Area 2 notices, that was February 13, 2026. If that window is gone, file a Petition for Review by the first working day after January 1 for the next July 1 tax year—January 4, 2027 for the 2027-2028 tax year. If you purchased between January 1 and June 30, file the new-owner appeal within 60 days of transfer.

2. Get the right form. For a timely notice appeal, use SDAT’s online Real Property Assessment Appeal Form and enter the county, notice number, and control number from the assessment notice. For an off-cycle appeal or qualifying new-owner appeal, use Petition for Review or New Owner Appeal of Real Property.

3. Choose your hearing preference. The petition form allows written review, phone hearing, video hearing, or personal hearing. SDAT says the Supervisor’s-level hearing is informal and typically takes about 15 minutes. If you file in writing, you can avoid a scheduled oral hearing, but you must make your evidence clear.

4. Submit to the Baltimore City SDAT office.

• Online portal: available for timely reassessment-notice appeals using your notice/control numbers.
• Mail / in person: Baltimore City Assessments, William Donald Schaefer Tower, 6 Saint Paul St., 11th Floor, Baltimore, MD 21202-1608. Office hours are listed as 8:00 a.m. to 5:00 p.m.
• Email: SDAT lists sdat.baltcity@maryland.gov for the Baltimore City assessment office, but SDAT’s appeal instructions emphasize the portal or returning/mailing the form to the local office. Use email for questions or to confirm procedure, not as your only filing method unless SDAT confirms acceptance.
• Fee: No filing fee to appeal; SDAT also says the property assessment worksheet is free. Comparable property worksheets may carry a reasonable fee.

5. Attach evidence. Include your account number, address, the value you believe is correct, 3-5 comparable sales, photos of condition issues, repair estimates if relevant, and a short explanation tied to market value.

What happens after

The first level is the Supervisor’s Level at SDAT, conducted by an assessor designated by the Baltimore City Supervisor of Assessments. Before the hearing, SDAT provides your property worksheet and an Area Sales Listing at no cost. At the hearing, expect a practical discussion of facts: property characteristics, comparable sales, condition, and whether the total market value is supported.

For reassessment appeals, SDAT says it attempts to complete all reassessment appeals by June 1, depending on appeal volume. For Petitions for Review, hearings are scheduled after the following January 1—often beginning in January or February—and any change is reflected on the July tax bill. After SDAT considers the appeal, it mails a final notice showing any change or denial. Be aware: SDAT’s petition form says the value can decrease, stay the same, or increase.

If you disagree with the Supervisor’s decision, the next level is the Property Tax Assessment Appeals Board (PTAAB) for Baltimore City. PTAAB is independent from SDAT. You have 30 days from the SDAT final notice to appeal. At PTAAB, you may appear or submit a written appeal, but you must resubmit your evidence; it is treated as a new hearing. If still dissatisfied, you may appeal to the Maryland Tax Court within 30 days of the PTAAB order. There is no filing fee at the Tax Court level for this appeal, but the process is more formal.

Local tips

Check credits before you assume an appeal is the only fix. Baltimore City’s 4% Homestead cap can limit annual taxable-assessment increases on a principal residence, but it requires a one-time application and principal-residence eligibility. SDAT’s records show Homestead application status and Homeowners’ Property Tax Credit status, so look up your property and confirm both.

The Homeowners’ Property Tax Credit is separate from Homestead. It is income-based, must be applied for annually, and the 2026 deadline is October 1, 2026; SDAT recommends filing by April 15 when possible so the credit can appear on the July bill. Baltimore City is also listed among jurisdictions with supplemental homeowners’ credits administered through the same state HTC-1 application.

For evidence, Baltimore rowhouse comparables should be tight: same neighborhood, similar width, condition, renovation level, parking situation, and sale timing. A renovated Canton or Hampden sale is not a good comp for an unimproved house several blocks away; a vacant or investor-only transfer may also need explanation.

Finally, remember which office does what: SDAT handles value and appeals; Baltimore City Department of Finance / Bureau of Revenue Collections handles bills and payments. If your appeal is pending, do not ignore the tax bill—pay on time and let any approved reduction flow through as an adjustment or refund.

Baltimore City Property Tax Rate

Baltimore City FY2027 real property tax rate: $2.248 per $100 of assessed value.

Source: https://baltimore.legistar.com/View.ashx?GUID=C9533B2C-2A2D-4177-8B97-287122C3F522&ID=15478440&M=F

When Are Property Taxes Due in Baltimore City?

Ordinary City property taxes are due and payable July 1; bills rendered before September 1 are overdue/in arrears on October 1. Under Maryland’s semiannual schedule, the first installment is due July 1 and may be paid without interest on or before September 30; the second installment is due December 1 and may be paid without interest on or before December 31, except for any service charge. Maryland law requires a semiannual payment schedule for owner-occupied residential property; escrow servicers must pay semiannually unless directed otherwise by the owner/borrower. Baltimore City Code allows a 0.5% discount on municipal real-estate tax bills if paid on or before July 31.

This is not the same as the assessment appeal deadline above. The appeal deadline is your window to contest your assessed value; the payment due date is when the resulting tax bill must be paid. Missing one does not affect the other, but missing either has real consequences — one forfeits your right to appeal for the year, the other can trigger penalties and interest.

Source: https://codes.baltimorecity.gov/us/md/cities/baltimore/code/28/6-2

Property Tax Exemptions in Baltimore City

• Maryland Homestead Property Tax Credit — Homeowners using the dwelling as their principal residence; SDAT requires a one-time application to establish eligibility.. Limits the taxable assessment increase on the owner’s principal residence; Baltimore City’s property tax credit portal describes it as limiting annual increases in taxable assessments for eligible owner-occupied properties. Yes, one-time application. (Source: https://dat.maryland.gov/realproperty/Pages/Maryland-Homestead-Tax-Credit.aspx)
• Maryland Homeowners’ Property Tax Credit / Circuit Breaker — Homeowners whose property taxes exceed a fixed percentage of household income; applicants must report combined gross household income, and the program is available based on income rather than age alone.. Credits property taxes that exceed the program’s income-based limit; SDAT states the credit sets a limit on the amount of property taxes a homeowner must pay based on income. Yes, renew annually. Apply by October 1 each year; filing by April 15 is recommended so the credit can appear on the initial July tax bill.. (Source: https://dat.maryland.gov/realproperty/Pages/Homeowners%27-Property-Tax-Credit-Program.aspx)
• Baltimore City Targeted Homeowners Tax Credit (THTC) — Owner-occupied Baltimore City property that has applied for and been approved for the Homestead Tax Credit.. Automatically deducted from the total amount of City property taxes owed by the resident; the credit is against City property tax on qualifying owner-occupied property. No separate application shown; automatically granted after Homestead approval. (Source: https://propertytaxcredits.baltimorecity.gov/PropertyTaxCredits/Account/Login.aspx)
• 100% Disabled Veteran Exemption — Maryland resident veteran who owns and uses the dwelling as a principal residence and has a VA-determined 100% service-connected, permanent and total disability, or qualifies under the VA permanent unemployability standard described by SDAT.. Exemption for the disabled veteran’s dwelling, including the lot/curtilage and residential structures. Yes, application with required VA documentation, DD-214, and Maryland residency proof. (Source: https://dat.maryland.gov/realproperty/Pages/Property-Tax-Exemptions.aspx)
• Surviving Spouse of Disabled Veteran Exemption — Surviving spouse who owns and resides in the dwelling and meets SDAT’s conditions related to a disabled veteran who had a 100% service-connected permanent and total disability.. Exemption for the qualifying principal-residence dwelling; for a subsequently acquired dwelling, SDAT describes the exemption amount as equal to the exemption allowed on the preceding dwelling. Yes, application required. (Source: https://dat.maryland.gov/realproperty/Pages/Property-Tax-Exemptions.aspx)
• Blind Persons Exemption — Owner who resides in the dwelling and has qualifying permanent impairment in both eyes certified by a physician under SDAT criteria.. $40,000 of the property’s assessed value; prorated for the part of the taxable year remaining when the owner applies. Yes, application with physician certification. (Source: https://dat.maryland.gov/realproperty/Pages/Property-Tax-Exemptions.aspx)

How to Look Up Your Property Record in Baltimore City

You can look up your property's official record at https://sdat.dat.maryland.gov/realproperty/Pages_HTML/rp_def.aspx. Maryland SDAT’s Real Property Data Search shows official property record details such as owner name, premises address, principal-residence status, land/improvement values, phase-in assessments, partial exempt assessments, transfer data, and Homestead/Homeowners’ Tax Credit application status.