Personal Property Tax

Personal property owned by businesses is subject to a personal property tax that is imposed and collected by local governments in Maryland. The responsibility for the assessment of all personal property in Maryland rests with the Maryland Department of Assessments and Taxation.

Personal property generally includes furniture, fixtures, office and industrial equipment, machinery, tools, supplies, inventory and any other property not classified as real property.

To obtain forms, instructions, tax rate charts and other information, visit the Business Personal Property page of the Department of Assessments and Taxation Web site.

Personal Property Tax Information

Maryland State Department of Assessments and Taxation (SDAT)

SDAT's Personal Property Division

SDAT's Tax Calendar

Local Tax Rates