Below is a list of the real estate tax rates for the Maryland counties and Baltimore City, as of July 1, 1997 - June 30, 1998. This list does not include the property tax rates for Incorporated Towns and Cities, which have separate taxes. This data is for informational purposes only. No guarantees are made as to its accuracy. Please call each county, town and city to verify the data provided.
| County / Telephone |
Recordation Tax Per Thousand (nearest 500) |
Transfer Tax County/State |
Property Tax Per Hundred Assessed Value County/State |
Notes |
Alleghany
(301) 777-5965 |
$4.40 |
0.2% / O.5% |
$2.47 |
|
Anne Arundel
(410) 222-1444 |
$7.00 |
1.0% / 0.5% |
$2.38/ $.21 |
|
Baltimore City
(410) 333-3762 |
$5.50 |
1.5% / 0.5% |
$5.85/ $.21 |
|
Baltimore County
(410) 887-2416 |
$5.00 |
1.5% / 0.5% |
$2.855/ $.21 |
For residential/ owner-occupied property, the first $22,000.00 of consideration is exempt from County Transfer Tax. |
Calvert
(410) 535-1600 |
$6.60 |
N/A / 0.5% |
$2.23/ $.21 |
|
Caroline
(410) 479-0410 |
$6.60 |
0.5% / 0.5% |
$2.18-$2.48/ $.21 |
For residential/ owner-occupied property, the first $25,000.00 of consideration is exempt from County Transfer Tax. For residential/ owner-occupied property, purchased by a first-time Maryland homebuyer, the first $75,000.00 of consideration is exempt from County Transfer Tax. |
Carroll
(410) 857-2965 |
$7.00 |
N/A / 0.5% |
$2.62/ $.21 |
|
Cecil
(410) 996-5385 |
$4.40 |
$10.00 / 0.5% |
$2.45/ $.21 |
|
Charles
(301) 645-0685 |
$10.00 |
N/A / 0.5% |
$2.44/ $.21 |
|
Dorchester
(410) 228-4343 |
$6.60 |
1.0% / 0.5% |
$2.21/ $.21 |
|
Frederick
(301) 694-1111 |
$7.00 |
N/A / 0.5% |
$2.73/ $.21 |
|
Garrett
(301) 334-1965 |
$7.00 |
1.0% / 0.5% |
$2.59/ $.21 |
The first $50,000.00 of consideration is exempt from County Transfer Tax. |
Harford
(410) 879-2000 |
$6.60 |
1.0% / 0.5% |
$2.73/ $.21 |
For residential/ owner-occupied property, the first $30,000.00 of consideration is exempt from County Transfer Tax. |
Howard
(410) 313-2062 |
$5.00 |
1.0% / 0.5% |
$2.99-$3.30/ $.21 |
|
Kent
(410) 778-7478 |
$6.60 |
0.5% / 0.5% |
$2.33/ $.21 |
|
Montgomery
(301) 217-2920 |
$4.40 |
1.0% / 0.5% |
$2.532-$3.646/ $.21 |
County Transfer Tax varies as follows: Unimproved 1.0% Improved/ Non-Residential 1.0% Improved/ Residential Up to $40,0000 .25% $40,000 - $70,0000 .50% $70,000 and above 1.0%. |
Prince George's
(301) 883-7300 |
$4.40 |
1.4% / 0.5% |
$3.4460/ $.21 |
|
Queen Anne's
(410) 758-0414 |
$6.60 |
0.5% / 0.5% |
$2.35/ $.21 |
|
St. Mary's
(301) 475-4472 |
$6.60 |
1.0% / 0.5% |
$2.11/ $.21 |
|
Somerset
(410) 651-0440 |
$3.30 |
N/A / 0.5% |
$2.15/ $.21 |
|
Talbot
(410) 822-2332 |
$6.60 |
1.0% / 0.5% |
$1.39/ $.21 |
For residential/ owner-occupied property, the first $50,00.00 of consideration is exempt from County Transfer Tax. |
Washington
(301) 791-3170 |
$7.60 |
N/A / 0.5% |
$2.21/ $.21 |
|
Wicomico
(410) 548-4840 |
$4.60 |
N/A / 0.5% |
$2.25/ $.21 |
|
Worcester
(410) 632-0686 |
$6.60 |
0.50% / 0.5% |
$1.68/ $.21 |
For residential/ owner-occupied property, which is primary home 7 months of any 12 month period, the first $50,000.00 of consideration is exempt from County Transfer Tax. |
Traditionally, for resales the recordation tax and transfer tax are equally shared between the buyer and the seller; and for new home purchases, the recordation tax and transfer tax are paid by the buyer.
Where there is a First-Time Maryland homebuyer (who will occupy the property as a primary residence), unless the Contract of Sale specifies otherwise, the seller pays all of the local recordation tax and documentary stamps. Also, where there is a First-Time Maryland homebuyer (per above) the State Transfer Tax is reduced to 1/4% and it must be paid by the seller.
Real estate taxes are prorated from the date of settlement to the end of the tax year. The real estate tax year runs from July 1 through June 30. |
