How Baltimore Handles Local Taxes & Fees: A Practical Guide

Baltimore maintains 141 local ordinances across all categories, and 2 of those deal specifically with local taxes & fees. Here is a breakdown of what the city actually requires, what is prohibited, and where Baltimore falls on the strict-to-permissive spectrum compared to other cities.

Vacancy Tax

Baltimore imposes elevated property tax billing on properties on the Vacant Building Notice (VBN) list, paired with the Vacants-To-Value program. The city has authority to levy higher rates on long-term vacant rowhouses.

Key details: Authority: Article 13 + Article 28. Designation: VBN by HCD. Program tie-in: Vacants-To-Value. Removal path: Repairs + reinspection. Collection: Tax sale exposure.

Designated owners owe the elevated tax rate plus standard liens; nonpayment exposes the property to Baltimore tax sale, V2V receivership, and demolition or rehabilitation orders by HCD.

Affordable Housing Linkage Fee

Baltimore Ordinance 23-0237 (2023) requires 5%-15% affordable units in qualifying new residential developments. The city uses inclusionary zoning rather than a separate cash linkage fee on commercial development.

Key details: Authority: Ordinance 23-0237 (2023). Set-aside: 5%-15% of units. AMI band: 50%-80% AMI. Trigger: 20+ unit residential project. Trust fund: Article 1 §40.

Noncompliant projects forfeit certificates of occupancy, face civil penalties up to $1,000 per missing affordable unit per month, and may be subject to deed-restriction recording orders by HCD.

The Bottom Line

Baltimore's local taxes & fees rules are a mixed bag. Some areas are strict, others are relaxed, and the details matter. The best approach is to check the specific rule that applies to your situation rather than assuming Baltimore is broadly strict or permissive.

This guide is based on Baltimore's current municipal code. Local rules can and do change, so check the individual ordinance pages for the latest details, penalties, and FAQs.