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The State Department of Assessments and Taxation determines the taxable assessment of personal property from information contained on the required annual personal property tax return.  Personal property generally includes such things as furniture, fixtures, tools, office and industrial equipment.  It is important that you verify assessment notices received from the SDAT for accuracy.  Assessments you do not agree with may be appealed.

Most businesses must file an annual personal property tax return with the State Department of Assessments and Taxation (SDAT).  If you are unsure whether you are required to file or have assessment questions, please contact the State Department of Assessments and Taxation, Personal Property Division by telephone within Maryland at 1-888-246-5941, outside of Maryland 1-410-767-1170, or visit their web-site www.dat.state.md.us.
TAX YEAR

Personal property tax bills are mailed throughout the taxable year, July through June, depending on when the personal property tax return was filed by the business entity.  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 such things as furniture, fixtures, tools, office and industrial equipment. Personal property is valued every year for tax purposes.  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 State Department of Assessments and Taxation, Personal Property Division within Maryland at 1-888-246-5941, outside of Maryland 1-410-767-1170, or visit their web-site www.dat.state.md.us.

BILL DUE DATES – REAL PROPERTY

Personal property tax bills are mailed throughout the taxable year, July through June, depending on when the personal property tax return was filed by the business entity.  For any taxable year, the taxes billed are based on personal property located in Maryland as of January 1 of that same year.  Bills are generally due 30 days, or more, from date of postmark.

TAX RATE TABLE – PERSONAL PROPERTY

The St. Mary’s County Commissioners set the applicable tax rates during the annual budget process.  The rates are based on $100 of assessed property value.  Taxes can be calculated by dividing the taxable assessment by $100 and then multiplying by the tax rates. If you have questions about your assessment, you can obtain information online at http://www.dat.state.md.us or call the local SDAT office at 301-475-4620.

PERSONAL PROPERTY TAX RATES

July 1, 2010 thru June 30, 2011
County Rate $2.1425 per $100
 

                               

District  Fire Tax Rate  Rescue Squad
Tax Rate		 Support Services
 Tax Rate 
1 $.09
$   .02 

$   .04
2 $.11
$   .02 

$   .04
3 $.06
$   .0225

$   .04
4 $.11
$   .02

$   .04
5 $.115
$   .02

$   .04
6 $.11
$   .0275

$   .04
7 $.11
$   .0275 

$   .04
8 $.125
$   .0425

$   .04
9 $.09
$   .02 

$   .04