Maryland Personal Property Tax: Pay, Search & Receipt Lookup

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Maryland · Business Personal Property · SDAT · Local Tax Payment · Receipt Lookup

From Business Assets to Assessment, Local Tax Bill and Paid Receipt

Maryland personal property tax is primarily a business-property system. Furniture, fixtures, computers, machinery, tools, equipment and other taxable business assets are valued through the Maryland Department of Assessments and Taxation, commonly called SDAT.

Paying the tax is a separate step. Maryland does not use one statewide personal property tax payment portal or one statewide personal property tax rate. After SDAT determines the assessment, the applicable county, Baltimore City and sometimes municipality handles the local bill, payment and receipt.

Find where to pay Find a receipt Fix a 2026 filing issue
Maryland is different from states that tax an individual’s car every year. Personal property owned by an individual and kept at the individual’s residence is generally not subject to Maryland property tax unless it is used in connection with a business, occupation or profession.

Quick answer: there is no single Maryland personal property tax payment portal

SDAT determines the taxable business personal property assessment. The county, Baltimore City or applicable municipality where the property is located then uses that certified assessment to issue and collect the local tax.

State tax rate No Maryland state-level personal property tax rate
Assessment agency Maryland SDAT
Payment office County / Baltimore City / municipality
2026 filing deadline April 15, 2026 — passed
Extended deadline June 15, 2026 — passed
SDAT BPP phone 410-767-1170
Outside Baltimore metro 888-246-5941
Low-cost exemption Under $20,000 original-cost test
Current tax tables 2026–2027 local rates published
Receipt source The local office that collected the bill
Fastest path: determine where the business personal property is located → find the appropriate local tax office → search the business personal property bill → pay locally → save or print the local receipt.

Maryland SDAT maintains the statewide directory of local tax billing and collection offices. Open it only after identifying the county or Baltimore City where the assessed property is located; the directory provides the correct local tax office and official payment resources.

Find local tax payment office Open SDAT Business Personal Property

Choose the Maryland personal property tax problem

Each section answers a different part of the assessment-to-payment process.

First eligibility check

Personal household property and business personal property are treated differently

Individual household property

Maryland law generally excludes personal property owned by an individual and located at the individual’s residence from valuation and property tax.

Think ordinary personal or household belongings rather than business assets.

VS
Business-use personal property

The residential exemption does not generally protect personal property used in connection with a business, occupation or profession.

Business entities may therefore have filing and local tax obligations for taxable tangible assets.

Search-intent warning: if you came here trying to pay an annual Maryland tax on your privately owned personal vehicle simply because you own the vehicle, this is probably not the tax system you need.

Typical Maryland business personal property

F
Furniture Office desks, shelving and other business furniture.
FX
Fixtures Business fixtures that are taxable as personal rather than real property.
IT
Computers Computer and electronic equipment when taxable.
TL
Tools Tools used in a trade, occupation or business.
EQ
Equipment Office, retail, service and industrial equipment.
MC
Machinery Machinery used in business operations.
LS
Leased assets Property a business owns, leases or uses can affect filing requirements.
INV
Other business assets Other tangible property not treated as real estate, subject to applicable exemptions.
State-to-local handoff

Three different functions are hidden inside the phrase “personal property tax”

1 · SDAT

Receives the required personal property return and determines taxable valuation.

Question: Is my assessment or filing correct?

→
2 · Local government

Applies the applicable county or municipal personal property tax rate and issues the local bill.

Question: What do I owe?

→
3 · Local payment record

The collecting jurisdiction records payment and provides receipt/payment-history evidence.

Question: Has my bill been paid?

Who should answer each Maryland personal property question?
Question
Correct starting point
Do not send it to
Do I need a personal property return?
SDAT Business Personal Property
County payment office
What assets should have been reported?
SDAT
Local payment processor
Why is my assessment wrong?
SDAT
County cashier
What tax rate applies?
Local county / municipality
Assuming a statewide rate
Where do I pay?
Local tax billing office
Maryland Business Express
Where is my paid receipt?
Local collector / finance portal
SDAT assessment office
Why is there no tax bill?
Confirm SDAT assessment, then local billing office
Submitting random payment
2026 filing status

The normal and extended 2026 filing deadlines have both passed

Normal deadline April 15, 2026

2026 Annual Report and required Personal Property Tax Return deadline.

Extension June 15, 2026

Extended deadline when a timely 60-day extension was approved.

Current status August 2026

If a required 2026 return is still unfiled, treat it as a late-filing issue now.

Tax payment Local schedule

Your local tax bill has its own billing, due-date and penalty rules.

Filing the return and paying the local property tax are not the same transaction. The return goes through SDAT. The resulting property tax is paid to the appropriate local government after the assessment is certified and billed.

Missed the 2026 return deadline?

Confirm whether a return was required Check entity type, business personal property activity, trader’s-license status and applicable exemptions.
Check whether an extension was actually requested An extension is not automatic. SDAT required the 2026 extension request through an approved online route.
Use the correct 2026 form Do not file a current problem on an old 2025 or 2024 return.
Prepare asset records Gather original cost, acquisition information, asset class and location information needed for the return.
File through the appropriate SDAT route Maryland Business Express is the state’s primary online business filing system.
Address any late-filing penalty Contact SDAT when a penalty notice, missing filing or forfeiture risk is involved.
Then watch for the local bill The county or municipality cannot accurately bill property that has not moved through the assessment process.
Open 2026 SDAT forms Open Maryland Business Express
Form selector

Use the Maryland personal property form that matches the business type

FORM 1
Business entities

SDAT identifies Form 1 for domestic and foreign corporations, LLCs, LLPs, LLLPs, LPs, REITs and statutory business trusts.

The annual report workflow determines whether the entity also needs the personal property portion.

FORM 2
Sole proprietors & general partnerships

Form 2 is the personal property tax return for sole proprietorships and general partnerships when filing is required.

FORM 7
Specified rental property

Form 7 applies to specified rental property such as condominiums, townhouses, cottages and room rentals in Ocean City or unincorporated Worcester County.

Form 1 filing trigger: SDAT’s 2026 forms page tells business entities to consider whether they own, lease or use personal property located in Maryland or maintain a trader’s license with a local Maryland government when determining whether the personal property return portion is required.
Do not confuse Annual Report filing with the later property-tax bill. Maryland Business Express can file the state business report and required personal property return, but it is not the statewide portal for paying the resulting county or municipal personal property tax.
Statewide low-cost exemption

The $20,000 test uses original cost—not today’s depreciated value

< $20K

Maryland’s low-cost personal property exemption

Maryland law provides an exemption when all of a person’s personal property statewide has a total original cost of less than $20,000.

The test is based on original cost. A machine originally purchased for $30,000 does not pass the test merely because its depreciated value is now below $20,000.

Add qualifying personal property statewide
Use original acquisition cost for the statutory test
Do not substitute current market value
Do not substitute depreciated assessed value
Consider property at every Maryland business location
Confirm unusual ownership or leasing situations with SDAT
Exemption is not the same as “I have no equipment.” The business’s actual statewide property facts, entity status and other filing requirements still matter.

Other exemption questions

Manufacturing / R&D

SDAT provides a specific Manufacturing/R&D Exemption Application.

Charitable property

SDAT also provides a charitable exemption application for qualifying property.

Local differences

County and municipal exemptions or rates can vary. Review the current SDAT exemption and tax-rate resources for the applicable jurisdiction.

Open exemption resources Check current local tax rates
Return preparation

Build the asset list before trying to understand the tax bill

The personal property assessment begins with the business assets—not with the amount on the county bill. A clean fixed-asset list makes filing, correcting an assessment and explaining a bill much easier.

Asset description
Original acquisition cost
Acquisition year
Business location
Asset category
Whether property is owned or leased
Assets disposed of or transferred
Additional Maryland business locations

Multi-location businesses need extra care

ASSET LIST All Maryland locations SDAT RETURN Location reporting CERTIFICATION Local jurisdiction LOCAL BILL County / town
Why location matters: tangible personal property is generally assessed and taxed where it is permanently located, and applicable municipal taxation may depend on whether the property is inside an incorporated town or city.
Statewide pay router

Find the correct Maryland county or city before trying to pay

There is no universal “Pay Maryland Personal Property Tax” button

SDAT’s statewide local-tax directory is the safest first step because it connects the business location with the government responsible for billing and collection.

Some jurisdictions have dedicated business-personal-property portals. Others combine real and personal property in one tax system.

01 Identify where the taxable business assets are located
02 Open SDAT’s local billing-office directory
03 Select the county or Baltimore City
04 Follow the official local tax-bill/payment link
05 Search the business personal property account
06 Verify bill year, entity and assessment before payment
Identify the physical business-property location Do not route payment using only the business’s mailing address or registered-agent address.
Open Maryland’s Local Tax Billing & Collection Offices directory Locate the county or Baltimore City entry that matches the property location.
Check whether a municipality also matters Businesses inside incorporated towns may be affected by municipal personal property rates or local billing procedures.
Open the jurisdiction’s official payment system Search using the local fields provided—account number, bill number, company name or another identifier.
Verify the account before paying Match the legal or trade name, account/bill number, tax year and amount.
Review the local payment fee Card, ACH and e-check charges are jurisdiction-specific; never copy a fee from another Maryland county.
Submit payment once Save the confirmation number and payment date.
Return to the local account after posting Confirm that the balance and paid status have updated.

Examples of how Maryland local portals differ

Montgomery County

Its dedicated Personal Property Tax Account Information and Bill Payment System supports searches by account number, bill number or company name.

Tax records from 1999 forward are available through the online system.

Baltimore County

The county uses a Real and Personal Property Tax Payment system. Personal-property searches use the tax account number.

Electronic check and card payment options are currently offered, with local convenience fees.

Prince George’s County

The Property Tax Inquiry and Bill Payment System provides public tax-record lookup and online payment.

It currently supports ACH/eCheck and card payments through the local system.

Baltimore City

Baltimore City’s Department of Finance handles city tax billing and collection.

SDAT’s directory lists a dedicated personal-property tax-bill contact route for the City.

Anne Arundel County

The county Office of Finance is the local billing and collection office listed by SDAT.

Use its local property-tax payment system after confirming the correct business account.

Other Maryland counties

Do not guess a portal URL. Use SDAT’s official statewide billing-office directory to reach Allegany through Worcester County.

Find your official local tax office Open Maryland tax collectors directory
Paid-tax proof

Get the receipt from the jurisdiction that actually collected the tax

SDAT assessment records are not payment receipts

SDAT can help explain the assessment that produced the bill. Proof that the bill was paid comes from the county, Baltimore City or municipality that received the tax payment.

Depending on the jurisdiction, proof may appear as a printable paid bill, payment history, electronic confirmation, receipt page or zero-balance account.

Return to the same local tax portal used for payment Do not use Maryland Business Express for a county-tax receipt.
Search the business personal property account Use the local account number, bill number, business name or other supported identifier.
Confirm the tax year Make sure the receipt corresponds to the bill you need to prove was paid.
Check the balance and transaction status A confirmation screen is not always the same as a fully posted local tax account.
Print or save the paid record Retain a PDF or printed copy with business tax records.
Contact the local finance office when the receipt is missing Give staff the account/bill number, payment date, payment method and confirmation number.
Example: Montgomery County states that a canceled check, bank or credit-card statement, validated cashier receipt or a copy of the tax bill showing a $0.00 balance can serve as payment evidence in its system. Other Maryland jurisdictions may use different proof, so follow the collecting office’s rules.
Receipt request script “I need proof that my business personal property tax was paid. The business is [legal name], the local account or bill number is [number], the tax year is [year], and payment was made on [date] by [method]. Can you confirm posting and tell me how to obtain a paid receipt or zero-balance bill?”
Troubleshooting

Assessment exists but no tax bill appears? Follow the handoff

2026 return was never filed Resolve the missing SDAT filing before expecting the normal assessment-to-local-bill process to work correctly.
Return was filed late Verify that SDAT processed it and ask whether additional assessment or penalty action remains.
Assessment notice exists Confirm which county and municipality received the certified assessment.
Business moved Make sure SDAT has the correct asset location rather than only the correct mailing address.
Business closed Do not simply ignore future filings or bills. Confirm the entity and personal-property disposition requirements with SDAT.
Property was sold or disposed of Review whether an amended filing or applicable disposition reporting is needed.
County search shows no account Ask the local finance office whether the SDAT certification has been loaded into its billing system.
Company operates in several jurisdictions Search each applicable local jurisdiction rather than expecting one consolidated statewide bill.
No-bill call script “My business filed its Maryland personal property return and I have an SDAT assessment, but I cannot locate the local tax bill. The SDAT ID is [number], the business name is [name], and the property is located at [address]. Can you confirm whether the assessment was certified to this jurisdiction and whether a local account or bill has been created?”
Tax calculation

The assessment is statewide; the tax rate is local

ASSET RETURN Business reports property SDAT VALUE Certified assessment LOCAL RATE County / municipality LOCAL BILL Amount payable
Never copy another Maryland county’s personal property tax rate. Counties establish county rates, municipalities establish applicable municipal rates, and Maryland itself does not impose a statewide personal property tax rate.

SDAT posts updated tax-rate information each year and currently lists the 2026–2027 county and municipal tax-rate table.

Confirm the correct assessment
Confirm the county
Confirm incorporated municipality status
Check current 2026–2027 local rate
Check exemption status
Compare the local bill with the certified assessment
Open Maryland 2026–2027 tax-rate page
Assessment correction & review

Dispute the assessment with SDAT—not the payment processor

If the amount looks wrong because the asset list, ownership, original cost, classification, depreciation, business location or exemption is wrong, the problem begins with the assessment.

Asset does not belong to business

Prepare sale, disposal, lease or ownership documentation.

Original cost is wrong

Use invoices, purchase records and fixed-asset schedules.

Property location is wrong

Document the physical location during the applicable assessment period.

Duplicate property

Identify each duplicate line and the correct asset record.

Disposed property remains

Prepare disposal date and supporting transaction records.

Exemption missing

Identify the statutory or program exemption and required application or evidence.

Personal-property review path: Maryland’s published procedure states that a taxpayer may petition for review of a personal property assessment within three years from the final notice of assessment. Corporate personal property assessed directly by SDAT follows the applicable Department review and Maryland Tax Court path rather than the ordinary county real-property appeal route.
SDAT assessment call script “I need help with a Maryland business personal property assessment for SDAT ID [number]. The issue is [asset, cost, location, disposition or exemption]. I have the assessment notice and supporting records. What is the correct amended-return, review or appeal process for this assessment?”
Business-status risk

An unfiled annual report can become more than a tax-bill problem

SDAT’s forfeiture guidance identifies failure to file required annual reports and failure to pay certain outstanding late-filing penalties among the issues that can lead to business forfeiture procedures.

Do not ignore an SDAT delinquency because the local tax portal shows no bill. A missing state filing and a missing county tax payment are separate compliance problems.
Check the business’s SDAT status Determine whether an Annual Report or personal property filing is missing.
Resolve the required state filing Use the correct year and form.
Address any SDAT late-filing penalty Follow the amount and instructions on the Department notice.
Then verify the local tax account Confirm that all resulting county or municipal personal property bills are paid.
Open Maryland business services
Official help

Use SDAT for assessment and filing questions

Business Personal Property

410-767-1170

Use for personal property return and assessment questions.

Outside Baltimore Metro

888-246-5941

SDAT’s published toll-free contact.

Business Personal Property Division
Maryland Department of Assessments and Taxation
700 East Pratt Street
2nd Floor, Suite 2700
Baltimore, MD 21202

Form 1 initial-return mailing address

Maryland Department of Assessments and Taxation
Business Personal Property Division
PO Box 17052
Baltimore, MD 21297-1052
Mailing-route warning: SDAT publishes separate addresses for initial Form 1 personal property returns and for correspondence, appeals, amended returns and late-filing penalty payments. Check the current instructions before mailing anything.
Open SDAT Business Personal Property Open current forms
Final action board

Use the correct official portal for each task

Maryland personal property action links
Task
What to know first
Official destination
File 2026 return
Entity type and whether a personal property return is required.
SDAT 2026 Forms
File online
SDAT ID and required annual report/personal property information.
Maryland Business Express
Pay local tax
County, Baltimore City or local jurisdiction where property is located.
Local Billing Offices
Find paid receipt
Local account/bill number and tax year.
Tax Collectors Directory
Check local rate
County and municipality.
2026–2027 Tax Rates
Correct assessment
SDAT ID, assessment notice and evidence supporting correction.
Business Personal Property Division
10 practical answers

Maryland personal property tax FAQs

How do I pay Maryland personal property tax?

Maryland does not operate one statewide personal property tax payment portal. SDAT assesses taxable business personal property, then the county, Baltimore City and, when applicable, a municipality bills and collects the tax. Use the Maryland Local Tax Billing and Collection Offices directory to find the correct jurisdiction, then use that local government’s tax lookup and payment system.

Is Maryland personal property tax mainly a business tax?

Yes. Maryland’s system primarily taxes taxable business personal property such as furniture, fixtures, tools, machinery and equipment. State law generally exempts personal property owned by an individual and located at the person’s residence unless it is used in connection with a business, occupation or profession.

Does Maryland charge a state personal property tax?

No. SDAT states that there is no personal property tax at the Maryland state level. SDAT determines assessments, while counties and municipalities establish applicable local rates and collect the resulting tax.

When was the Maryland 2026 personal property return due?

The normal 2026 Annual Report and Personal Property Tax Return deadline was April 15, 2026. An approved 60-day filing extension moved the deadline to June 15, 2026. Both dates have passed, so a business that still has an unfiled required return should address it with SDAT promptly.

How do I get a Maryland personal property tax receipt?

Use the county, Baltimore City or municipal tax system that collected the bill. Search the paid account and use its receipt, print, payment-history or zero-balance option. Because receipt systems differ by jurisdiction, SDAT’s Local Tax Billing and Collection Offices directory is the safest statewide starting point.

What is the Maryland $20,000 business personal property exemption?

Maryland law provides a personal property tax exemption when all of a person’s qualifying personal property statewide has a total original cost of less than $20,000. Original cost is different from current depreciated value, so businesses should apply the statutory test carefully.

What Maryland personal property tax form should I file?

Form 1 is used by corporations, LLCs, LLPs, LLLPs, LPs, REITs and statutory business trusts. Sole proprietorships and general partnerships use Form 2 when a personal property return is required. Form 7 applies to specified rental property in Ocean City or unincorporated Worcester County.

Why did I receive a Maryland personal property assessment but no tax bill?

Assessment and collection are separate. SDAT determines and certifies the taxable assessment to the appropriate local jurisdictions, which then issue tax bills. If the assessment exists but no bill appears, first confirm the property’s location and then contact the local county, Baltimore City or municipal billing office.

Can I appeal a Maryland business personal property assessment?

Yes. Maryland provides review and appeal procedures for personal property assessments. A taxpayer may petition for review of a personal property assessment within the statutory period, and corporate personal property assessed directly by SDAT follows the applicable SDAT and Maryland Tax Court appeal path.

Where do I call about a Maryland business personal property return?

The Maryland SDAT Business Personal Property Division lists 410-767-1170 for business personal property questions and 888-246-5941 outside the Baltimore metropolitan area.

Information reviewed August 12, 2026: Maryland’s business personal property role, absence of a state-level personal property tax rate, 2026 filing and extension deadlines, current forms, SDAT contact details, local billing-office routing, 2026–2027 tax-rate resources, residential personal property exemption, statewide $20,000 original-cost exemption, local payment systems and receipt workflow were checked against Maryland SDAT, Maryland General Assembly and official county sources.
Independent guide: CountyAuditors.org is not the Maryland Department of Assessments and Taxation, a Maryland county, Baltimore City, a municipality or a local finance office. Tax rates, payment fees, bill due dates, account balances, exemptions and receipt procedures can differ by jurisdiction. Verify the live account with the government that assessed or collected the tax before making a payment or filing decision.
Ohio Auditor Tools · Tax Year 2026

10 Ohio Property Tax Calculators & Auditor Tools

Built specifically for Ohio's 35% assessment ratio, current DTE forms, and 2026 Homestead, Owner-Occupancy, CAUV, Conveyance Fee, and Board of Revision rules. Every number reflects verified Ohio Department of Taxation amounts.

Homestead: $29,000 Enhanced Vet: $58,000 OAGI limit: $41,000 Assessment: 35% of market BOR filing: Free · DTE 1

Annual Tax Bill Estimator

OHIO

Applies Ohio's 35% assessment ratio plus your county's effective millage tier — the actual math your auditor uses.

Pick a county tier and enter your market value.

Homestead Reduction Calculator

DTE 105A

2026 Ohio Homestead: $29,000 general or $58,000 enhanced (100% disabled vet, KIA spouse). OAGI under $41,000 required for non-veteran applicants.

Pick your situation and enter your home value.

Owner-Occupancy & Non-Business Credits

DTE 105C

Every Ohio owner-occupied home qualifies for the 2.5% Owner-Occupancy Credit plus the automatic 10% Non-Business Credit. Most owners don't realize these stack.

Enter your annual tax to see both credit amounts.

Conveyance Fee Calculator

ORC 322

When you sell or transfer Ohio property, the auditor collects $1 state + up to $3 county per $1,000, plus $0.50 per parcel. Counties choose their rate.

Enter sale price and pick your county rate.

CAUV Agricultural Savings

DTE 109

Ohio's Current Agricultural Use Value cuts taxable value dramatically for farmland (10+ acres, or smaller with $2,500+ annual gross income).

Enter both market and CAUV values to see savings.

Mill Rate Converter

Ohio tax rates appear three ways on auditor sites: mills, percent, or dollars per $1,000. Convert between them instantly.

Enter a rate to see all three forms.

Parcel Number Cleaner

Ohio's 88 counties each format parcels differently — Franklin uses 010-123456-00, Cuyahoga uses 001-23-456, Hamilton uses 100-0001-0001-00. Auto-detects.

Paste any Ohio county parcel to format it.

35% Ratio Sanity Check

Ohio law sets taxable value at 35% of market value. If yours is significantly higher, you're a strong BOR appeal candidate.

Enter both values to compare against Ohio's 35% target.

BOR Appeal Savings

DTE 1

A successful Board of Revision complaint typically cuts your value 10–20%. Filing is free and stays in effect until the next reappraisal.

Enter your tax bill and reduction estimate.

BOR Deadline Countdown

MAR 31

Ohio's statutory Board of Revision filing deadline is March 31 for the prior tax year. Miss it and you wait until next year — no extensions.

Set your deadline to start the countdown.

Verify with the official Ohio source

These calculators use the verified 2026 Ohio Department of Taxation amounts and statutory rules. For your exact bill, exemption status, and county-specific deadlines, always confirm with your county auditor and the Ohio Revised Code:

Ohio Dept. of Taxation — Real Property DTE Forms (105A, 105C, 1, 109) ORC 5715 — Board of Revision ORC 5713 — Taxable Real Property ORC 322.02 — Conveyance Fee ORC 319.54(F)(3) — State Fee ORC 5713.30 — CAUV tax.ohio.gov — Main Portal

Estimates use Ohio's 35% statutory assessment ratio and effective tax rate tiers averaged across major Ohio counties. Your actual bill depends on local school levies, voted millage, inside vs. outside millage splits, House Bill 920 reduction factors (HB 920), and special assessments. The 2026 Homestead general amount ($29,000) and enhanced amount ($58,000) reflect HB 187 inflation indexing — your county auditor's office may show slightly different transitional figures. Nothing here is legal or tax advice. CountyAuditors.org is an independent informational directory, not affiliated with any county government.

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