Baltimore County, MD Local Taxes & Fees: Vacancy Tax (2026)
Key Facts
- Tax rate
- $10.00 per $100 assessed value
- Trigger
- Cited as vacant/unfit on violation notice
- Effective date
- July 1, 2025 (Bill No. 63-24)
- Revenue split
- 50% neglected-property fund, 50% housing fund
- Removal window
- 6 months to fix, raze or occupy
- Nonpayment consequence
- Property lien
Summary
Effective July 1, 2025, Baltimore County can tax a vacant structure at $10 per $100 of assessed value once it has been formally cited as vacant and unfit for habitation. The tax funds neighborhood rehabilitation and drops off automatically once the property is fixed, razed or reoccupied.
§ 11-4-704. - APPLICABILITY. The vacant structure tax may be applied to vacant structures that have been designated as vacant and unfit for habitation or other authorized use on a housing or building violation notice in accordance with § 6-202.1 of the Tax - Property Article of the Annotated Code of Maryland. § 11-4-705. - VACANT STRUCTURE TAX RATE. A vacant structure that meets the conditions of this subtitle may be taxed at $10.00 per $100 of assessed value.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 29 | Zoning Regulations: Supplement 10).
Full Breakdown
Baltimore County Code § 11-4-704 limits the vacant structure tax to a property that has been designated as "vacant and unfit for habitation or other authorized use" on a housing or building violation notice under § 6-202.1 of the Tax-Property Article of the Maryland Code, so a merely empty house is not automatically taxed; a formal violation citation has to exist first. Section 11-4-705 sets the rate at $10.00 per $100 of assessed value, a steep multiple of the county's ordinary residential rate. Revenue is split under § 11-4-706, with half going to the neglected property community fund and half to the housing opportunities fund, both aimed at addressing blight. The tax is designed, per § 11-4-703, "to improve quality of life by addressing blighted properties and incentivizing rehabilitation of vacant structures." This entire subtitle was created by Bill No. 63-24 and took effect July 1, 2025, so it is one of the county's newest revenue tools.
Violations & Fines
The tax itself functions as the penalty for leaving a cited structure vacant. Under § 11-4-707, the Department of Permits, Approvals and Inspections must remove the tax if it determines within six months of assessment that the structure has been razed, redeveloped, or made fit for habitation or other authorized use. If the owner instead fails to pay the tax or fails to meet those § 11-4-707 conditions within six months, § 11-4-708 imposes a lien on the property as a direct consequence.
Frequently Asked Questions
Does every empty house in Baltimore County get taxed?
How much is the vacant structure tax?
How does an owner get the tax removed?
Sources & Official References
Other rules in Baltimore County
Compare Baltimore County to another location·View the Maryland local taxes & fees overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.