SERVICES PROVIDED BY TAX REVENUES
General County Property Tax – This tax is levied on all taxable property in the County and funds, in part, such basic services as police protection, elementary and secondary education, the community college, transportation, health and social services, and libraries.
State Property Tax – This tax is levied by the State of Maryland and used for the payment of principal and interest on State bonds. This tax is levied on real property only.
Municipal District Property Tax – This tax is levied and collected by each municipal area within the County. Although the services provided by tax revenues differ for each municipality, it is used generally for services such as street and sidewalk maintenance, trash removal, tree care, sanitation, and police protection.
Development District Special Taxes & Assessments – Properties in certain areas are levied special taxes and assessments used to pay the debt service on bonds that finance specific infrastructure improvements.
Maryland State Bay Restoration Fee – The Maryland State Government enacted the State Bay Restoration Fund in 2004. Washington County is required to bill users of private septic systems a fee of $15.00 per quarter/$60.00 annually for a single residential dwelling. For additional information please visit the Maryland Department of the Environment web site at http://www.mde.state.md.us/programs/Water/BayRestorationFund/Pages/index.aspx.
TAX RATES AND ASSESSMENT INFORMATION
How the Tax Rate is Determined – The real property tax rate, which is set each year by the Washington County Board of County Commissioners, is an ad valorem tax, meaning it is applied to the assessed value of the property. The fully phased-in assessed value equals the full cash value of the property. The real property tax is levied annually on all taxable land and improvements.
County, State, and Municipal Tax Rate Schedule – A tax rate schedule for all taxing jurisdictions is available by calling 240-313-2110 or by clicking here for Tax Rate Schedule.
Assessment Information – All real property in Washington County is subject to taxation, except that which is specifically exempt. Property is assessed every three years by the State Department of Assessments and Taxation (SDAT).
The State Department of Assessments and Taxation (SDAT) determines the taxable assessment of your real property. The taxable assessment equals the full cash value, determined by the Assessor’s Office. It is important to verify any assessment notices received from SDAT for accuracy. Assessments may be appealed. Online assessment information is available at www.dat.state.md.us.
Anyone desiring more precise details about an assessment, or the appeal process, should call SDAT at 301-791-3050.