Business Tax Information

Incorporated and unincorporated businesses are charged a tax for furniture, fixtures, and equipment utilized in the operation of a business. Property is assessed by the State Department of Assessment and Taxation (SDAT) and forwarded to the County for billing. Most businesses must file a personal property tax return each year. If you are unsure whether you are required to file, please contact SDAT at 410-767-1170 (for corporations, LLCs, LLPs, and limited partnerships) and 410-767-4991 (for sole proprietorships and general partnerships) or toll free at 1-888-246-5941.

The SDAT determines the taxable assessment (assessed value) of your personal property based on the original cost less an annual depreciation allowance. It is important to verify any assessment notices received from SDAT for accuracy.

Personal Property tax bills are mailed throughout the taxable year (July – June), depending on when personal property tax returns were filed by a business. A bill mailed in July that is paid prior to August 1st receives a ½% discount on the County Tax. Personal Property taxes billed in July, August, or September are due September 30th. Personal Property taxes billed in any other month are due by the last day of the month. For any taxable year, the taxes billed are based on personal property located in Washington County as of January 1 of that same year.