Local Taxes & Fees in Maryland (2026)

4 rules on the books across Maryland, 4 cities and counties. Select a rule to read the full details.

Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions

Vacancy Tax

Proposed and adopted vacancy taxes on long-vacant residential units, including reporting requirements, exemption categories, and rates per assessed value.

Baltimore County

Significant Restrictions

Effective July 1, 2025, Baltimore County can tax a vacant structure at $10 per $100 of assessed value once it has been…

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Business Tax Classification

How LAMC §21.41 classifies businesses for tax purposes (BTRC), including gross-receipts rates, small-business exemption, and how to dispute classification.

Allegany County

Light Restrictions

Allegany County taxes manufacturing machinery and equipment as its own personal-property class under Chapter 492…

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Parking Tax

LAMC §21.50 parking-occupancy tax on commercial parking lots and garages (10%), including who collects, who pays, and what facilities are exempt.

Annapolis

Some Restrictions

Annapolis levies a special ad valorem tax on real and personal property within a downtown special parking tax district…

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Montgomery County

Some Restrictions

Properties in the Silver Spring, Bethesda, Wheaton, and Montgomery Hills Parking Lot Districts pay a special ad valorem…

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