Personal Property Taxes

General Information

This office maintains all tax accounts for personal property including billing, processing additions, abatements, and tax liens.

Due Dates & Classification Requirements

  • Personal property tax bills are mailed throughout the taxable year (July 1 through June 30), depending on when the personal property tax returns were filed by a business. For any taxable year, the taxes billed are based on personal property located in Maryland as of January 1 of that same year.
  • Personal property tax is an annual tax on business owned personal property. Personal property generally includes furniture, fixtures, office and industrial equipment, machinery, tools, supplies, inventory, and any other property not classified as real property. Most businesses must file a personal property tax return with the State Department of Assessments and Taxation (SDAT) each year. If you are unsure whether you are required to file, please contact the SDAT at 888-246-5941.

Personal Property Account Status

For questions regarding your personal property tax return, business closings, personal property assessments, or other related issues, please contact the SDAT in Baltimore at:

  • Phone: 410-767-1170 - For corporations, LLCs, LLPs, and limited partnerships
  • Phone: 410-767-4991 - For sole proprietors and general partnerships

Payment Options

Learn more about how to pay your personal property taxes.