Montgomery Property Tax: Rates, Exemptions & Appeals (2026)

If your Montgomery County home was in the 2026 reassessment group, the regular reassessment appeal deadline was 45 days from the notice date; SDAT mailed 2026 Group 2 notices on December 30, 2025, making the common deadline February 13, 2026. As of July 30, 2026, the next generally available homeowner deadline is a Petition for Review due January 4, 2027 for the July 1, 2027 tax year; file with the Maryland State Department of Assessments and Taxation (SDAT), Montgomery County Assessment Office, 30 W. Gude Drive, Suite 400, Rockville, MD 20850, or use the notice-based online portal if you still have an active notice appeal.

How assessments work in Montgomery

Montgomery County does not set your assessed value. Maryland’s State Department of Assessments and Taxation — usually called SDAT — values real property statewide, and the County uses those certified values to bill taxes. Montgomery is divided into three reassessment areas. For 2026, Area 2 was reassessed effective January 1, 2026; Area 1 was effective January 1, 2025 and next reassesses in 2028; Area 3 was effective January 1, 2024 and next reassesses in 2027.

SDAT’s 2026 reassessment report says Maryland reassessed 789,178 Group 2 residential and commercial properties. In Montgomery County, Group 2 residential full cash value rose from about $63.78 billion to $71.84 billion, a 12.6% residential increase; combined residential and commercial value rose 12.2%. Also important: 84.62% of Montgomery Group 2 improved residential properties increased in value. Those statistics are useful context, but they do not prove your individual assessment is correct.

Maryland assessments are intended to reflect full cash/market value. When a reassessment increases value, the increase is normally phased in equally over three tax years. If the value decreases, SDAT says the decrease is fully implemented for the tax year. For a principal residence, the Homestead Tax Credit can further limit taxable assessment growth: Montgomery County’s local cap is 10%, and the Town of Kensington uses 5%.

Whether you should appeal

Appeal if the Total New Market Value is higher than what your property would likely have sold for as of the valuation date, or if SDAT has the wrong facts: finished area, basement, condition, additions, land influence, or property class. Do not build your case around “my increase is too high,” “my taxes are too high,” or county services; SDAT specifically treats those as not relevant to value.

Start with SDAT’s Real Property Search and the worksheet/sales listing you receive after filing. Good Montgomery evidence usually includes nearby sales from the same neighborhood or subdivision, similar school cluster/location, similar lot, style, year, condition, and living area. A recent arm’s-length purchase or appraisal can help, but sales too far away — for example, comparing a Bethesda teardown lot to a renovated Chevy Chase colonial — can hurt credibility.

A practical threshold: at the FY2026 county property tax rate shown on Montgomery bills — 1.0401 per $100 of assessment — a $40,000 taxable assessment reduction saves about $416.04 per year in county tax ($40,000 ÷ 100 × 1.0401). Add the Maryland state rate of 0.1120 per $100, and the state savings would be another $44.80, for $460.84 before any municipal, special district, solid waste, or water-quality charges. If your Homestead cap already keeps taxable value below assessed value, the cash savings may be delayed or smaller until the assessment reduction affects taxable value.

Step-by-step how to file

1. Identify your appeal type. Montgomery homeowners have three SDAT entry points:

• Reassessment notice appeal: file within 45 days of the notice date. For the 2026 Group 2 mailing dated December 30, 2025, the common deadline was February 13, 2026.
• Petition for Review: for the two years when your property is not in its regular reassessment cycle. It must be filed by the first working day after January 1 for the next tax year. The next deadline is Monday, January 4, 2027.
• New Owner Appeal: if your deed transferred between January 1 and June 30, file within 60 days from the date of transfer/recording.

2. Use the right form. For a reassessment notice, use the appeal form included with the notice or the SDAT online portal: https://assessmentappeals.dat.maryland.gov/start.aspx. You will need the county, notice number, and control number from the notice. For a Petition for Review or New Owner Appeal, use SDAT’s exact form: “Petition for Review or New Owner Appeal of Real Property”: https://dat.maryland.gov/Documents/Accessible%20Documents/Real%20Property%20Miscellaneous%20Forms/Petition%20for%20Review%20or%20New%20Owner%20Appeal%20of%20Real%20Property_0426-A.pdf.

3. Choose your hearing option. SDAT allows four choices: written appeal, phone hearing, video hearing, or personal/in-person hearing. Video hearings use Google Meet. Written appeals are the non-oral option; you attach the reason, comparable sales, photos, repair estimates, appraisal, settlement statement, or other evidence.

4. Submit to the Montgomery SDAT office. The official local office is:

Montgomery County Assessment Office
Ava McIntyre-Garvey, Supervisor of Assessments
30 W. Gude Drive, Suite 400
Rockville, MD 20850
Phone: 240-314-4510
Commercial: 240-314-4530
Fax: 301-424-3864
Email: sdat.mont@maryland.gov
Hours: 8:00 a.m.–4:30 p.m.

For a notice appeal, the official methods are the online portal or returning the paper appeal form to the local office. For petitions/new-owner appeals, SDAT’s form says to submit the completed form to the local assessment office where the property is located; homeowners commonly mail or deliver it to the Rockville office, and should contact the office before relying on email for a deadline-sensitive filing. There is no SDAT fee to file an assessment appeal or to request your own assessment worksheet. Comparable worksheets for other properties may carry a small worksheet fee when requested through SDAT.

What happens after

The first level is the Supervisor’s Level at SDAT. It is informal: an assessor verifies the property data, explains the basis of the assessment, reviews your evidence, and may ask about condition, renovations, or comparable sales. If you filed a written appeal, SDAT reviews the file without a scheduled oral hearing. SDAT states it attempts to complete reassessment appeals by June 1, depending on volume. After review, SDAT mails a final notice showing a change or no change.

If you disagree with SDAT’s final notice, you have 30 days from the date of the SDAT decision to appeal to the Property Tax Assessment Appeals Board (PTAAB). PTAAB is an independent state agency, not part of SDAT. The appeal is assigned to the local Montgomery County Property Tax Assessment Appeals Board, a three-member board appointed by the Governor. PTAAB decisions can then be appealed to the Maryland Tax Court within 30 days of the PTAAB order.

Official statewide budget materials publish PTAAB caseload and clearance information, but I did not find an official Montgomery-specific homeowner success rate or median reduction. Treat any private “win rate” claim cautiously unless it separates Montgomery residential cases and defines whether “success” means any reduction, a tax-bill reduction, or a full requested value.

Local tips

Check credits before and after you appeal. Montgomery’s most important homeowner relief items are not appeals at all. The Homestead Tax Credit is a one-time SDAT application and, in Montgomery, usually limits annual taxable assessment growth to 10% for principal residences, except Kensington’s 5% cap. The Homeowners’ Property Tax Credit and Montgomery County Supplemental Homeowners’ Property Tax Credit are income-based; for July 1, 2026 billing, the county supplement page lists revised limits including an assessed-value cap of $383,100, income eligibility of $76,620, and net-worth criteria of $255,400. The County also offers a Senior Property Tax Credit tied to the State/County homeowners credit, and a disabled-veteran county credit of 25% or 50% of county tax depending on service-connected disability level, if the veteran does not already qualify for the full state disabled-veteran exemption.

Finally, keep paying the tax bill while the appeal is pending. Montgomery County’s 311 guidance says an assessment appeal does not stay or suspend the obligation to pay taxes. For regular annual bills, the first semiannual installment or annual payment is due by September 30, and the second semiannual installment is due by December 31.

Montgomery Property Tax Rate

For Montgomery County Levy Year 2026 / tax period 07/01/2026–06/30/2027, an official county tax bill shows the consolidated “COUNTY PROPERTY TAX” rate as 1.04010 per $100 of assessment; the same bill lists the Maryland state property tax separately at 0.11200 per $100, and municipal/special-area charges vary by property location.

Source: https://apps.montgomerycountymd.gov/realpropertytax/ViewDetail.aspx?RID=9653598

When Are Property Taxes Due in Montgomery?

Annual bills and the first semi-annual installment must be received on or before September 30 and become delinquent October 1; the second semi-annual installment must be received on or before December 31 and becomes delinquent January 1. Principal residential property taxes are paid semi-annually unless the taxpayer chooses to make both payments on or before September 30; semi-annual bills include two payment coupons, annual bills include one coupon.

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://www.montgomerycountymd.gov/department-finance/taxes/county-taxes-tax-information

Property Tax Exemptions in Montgomery

• Homestead Property Tax Credit / Montgomery County Income Tax Offset Credit (ITOC) — Principal residential properties; the owner must use the dwelling as the principal residence and generally live there at least six months of the year, including July 1, and can receive the credit on only one property.. Limits annual taxable assessment increases to 10% for State, Montgomery County, and most municipalities; Town of Kensington has a 5% local limit. Montgomery County also lists a $692 ITOC for eligible owner-occupied principal residences with a Homestead Tax Credit application on file with SDAT. Yes, one-time application with SDAT. Apply by For the ITOC to appear on bills beginning July 1, 2026, the Homestead application was required to be on file with SDAT by 2026-05-01; otherwise check SDAT application status and file if no application is on record.. (Source: https://www.montgomerycountymd.gov/department-finance/taxes/county-taxes-tax-information)
• Maryland Homeowners’ Property Tax Credit and Montgomery County Supplemental Homeowners’ Property Tax Credit — Homeowners of a principal residence who own or have a legal interest in the property, meet the residence requirement, have combined gross household income of $60,000 or less, and have net worth under $200,000 excluding the primary residence and qualified retirement assets.. Credit is based on property taxes exceeding an income-based limit; State and County programs compute the credit using a maximum property assessment of $300,000, and the County supplemental credit is included through the SDAT Homeowners’ Tax Credit application. Yes, apply annually through SDAT’s Homeowners’ Tax Credit application. Apply by 2026-10-01; SDAT says filing by April 15 helps get the credit on the initial July tax bill.. (Source: https://dat.maryland.gov/realproperty/Pages/Homeowners%27-Property-Tax-Credit-Program.aspx)
• Montgomery County Senior Property Tax Credit — Residential property owners when one owner is at least age 65; the homeowner must apply for the Homeowners’ Property Tax Credit to be considered.. County credit based on 50% of the combined State and County Homeowners’ Property Tax Credit. No separate application if applying for the Homeowners’ Property Tax Credit; SDAT uses age information from that application. Apply by Same as the Homeowners’ Property Tax Credit application: October 1 annually.. (Source: https://www.montgomerycountymd.gov/department-finance/taxes/county-taxes-tax-information)
• Individuals 65 and Above and Retired Military Services Members Tax Credit — Owners age 65+ who either have owned and lived in the dwelling for at least 40 years and the dwelling is assessed at $700,000 or less, or are retired uniformed-services/military reserve/National Guard members and the dwelling is assessed at $550,000 or less; certain surviving spouses age 65+ of retired service members may also qualify if they have not remarried.. 20% credit against General County and Special Service Area real property taxes for 7 years if eligibility continues. Yes, application and documentation to Montgomery County Department of Finance. Apply by April 1 before the tax year for which the credit is sought.. (Source: https://www.montgomerycountymd.gov/Finance/Resources/Files/TaxExpenditureReportFY25.pdf)
• 100% Disabled Veteran, Disabled Active-Duty Service Member, and Qualifying Surviving Spouse Exemptions — A veteran whose VA disability is 100% service-connected, permanent, and total, for the veteran’s owned principal-residence dwelling; qualifying disabled active-duty service members; and qualifying surviving spouses of disabled veterans or military casualties under Maryland Tax-Property Article § 7-208.. Exemption for the qualifying principal-residence dwelling; SDAT also describes mandatory refunds of State, county, and municipal taxes for qualifying disabled active-duty service members, disabled veterans, and surviving spouses for eligible periods if timely requested. Yes, application with required VA/service/residency documentation submitted to the local assessment office. (Source: https://dat.maryland.gov/realproperty/Pages/Property-Tax-Exemptions.aspx)
• Montgomery County Fire Sprinkler System Tax Credit — Detached single-family, attached dwelling-unit, or multifamily property where an approved complete automatic sprinkler system used for fire protection is installed and was not legally required.. One-time credit up to the lesser of the installation cost or 50% of the General County real property tax attributable to the dwelling unit or building. Yes, apply in the year the sprinkler system is installed to receive the credit in that tax year or the following tax year. Apply by Apply in the year the sprinkler system is installed.. (Source: https://www.montgomerycountymd.gov/Finance/Resources/Files/TaxExpenditureReportFY25.pdf)

How to Look Up Your Property Record in Montgomery

You can look up your property's official record at https://sdat.dat.maryland.gov/RealProperty/Pages/default.aspx. Maryland SDAT’s Real Property Data Search lets users select Montgomery County and search by address or property account identifier to display property records, including assessment information used for county tax billing.