Local Taxes & Fees in Baltimore, MD (2026)
2 verified local taxes & fees rules for Baltimore, Maryland, sourced directly from the municipal code and official government pages.
Verified from official government sources
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.
Baltimore Vacant Property Tax Surcharge
Some RestrictionsAffordable 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.