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 Howard County as of January 1 of that same year.

Tax Rates are set by the County Council each fiscal year. The rates are based on $100 of assessed value (taxable assessment). Taxes are calculated by dividing the taxable assessment by $100 and then multiplying by the Tax Rates.

Levy Type County Tax Fire Tax-Metro Fire Tax-Rural

Rate per $100 assessment $2.535 $0.31375 $0.26375

A business which files an annual return after the due date of April 15 (June 15 for those with approved extensions), will be assessed penalties by the State of Maryland. Businesses which do not file a return are subject to an estimated assessment of up to twice the estimated value of the personal property owned.

Delinquent taxes are subject to interest and penalty at the rate of 1.5% per month on all County taxes. Personal property taxes that are more than 90 days delinquent are turned over to the County Office of Law for collection. Howard County will pursue all legal means to collect taxes due. Business licenses will not be renewed for any business that fail to pay its Personal Property tax.

Businesses which sell goods or merchandise within Howard County must obtain a business license from the Clerk of the Court. The Clerk of the Court can be reached at 410-313-2111.

Often large corporations with sites in various state’s and counties, need to find out which of their business units are represented by the tax bill they have received. In an effort to make that process a little easier, the following are communities within Howard County:

Annapolis Junction Columbia Elkridge Glenelg Highland Lisbon Sykesville

Brookeville Cooksville Ellicott City Glenwood Jessup Marriottsville West Friendship

Clarksville Dayton Fulton Hanover Laurel Savage Woodbine

Real Property Tax Bills and Payments - Tax Payer Services: Property Assessment - SDAT: Homeowners Credit Application - SDAT: Telephone Tax Payment - OPC: Trash Credits: Personal Property Tax Bills and Payments - Tax Payer Services: Tax or Lien Certificates - Tax Payer Services:

410-313-2062 410-480-7940 410-767-4433 or 800-944-7403 800-272-9829 410-313-4076 410-313-4083 410-480-2389