Maryland Assessment & Tax Calendar 2014
| January 1 | Valuation date (Date of Finality) for real and business personal property |
| Deadline for filing a real property petition for review appeal form | |
| January | Business personal property returns mailed to all current businesses |
| Homeowners’ and Renters’ tax credit applications mailed to all current recipients and prior year applicants | |
| February 14 | Constant yield tax rates established and mailed to local governments |
| Mid February | Deadline for appealing reassessment notices mailed the prior December (deadline date is on the notice and depends on the actual notice mailing date) |
| April 15 | Deadline for filing business personal property returns or 60 day extension requests |
| May 1 | Homeowners’ tax credit applications received by this date will have credits reflected on property tax bills, if eligible. |
| June 15 | Deadline for filing extended business personal property returns |
| June 30 | Deadline for local governments to set property tax rates |
| July 1 | Beginning of taxable year for property taxes Local governments typically mail tax bills in early July |
| September 1 | Deadline to submit Homeowners’ and Renters’ tax credit applications |
| Deadline to submit initial real property exemption applications for all filers other than blind persons and disabled veterans. | |
| September 30 | Deadline to pay property taxes without interest and penalty. Homeowners must pay the first installment of semiannual property taxes by this date. |
| Late December | Real property reassessment notices mailed to one-third of property owners in each county. Property owners have 45 days to file an appeal. |
| December 31 | Deadline for homeowners to pay the second installment of semiannual property taxes without interest and penalty.
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