SDAT
2004

Annual Report

Transmittal Letter

Overview:
General Duties and Powers

Office of the Director
Real Property Division
Taxpayer Services Division
Office of Information Technology

FY03 County Assessable Base

FY03 State Assessable Base

FY04 County Assessable Base

FY04 State Assessable Base

Real Property Base/Ratio

Assessment Converted to Full Cash Value

State and Local Tax Rates

Charter Documents

Statement of Revenues

Legal Entity Personal Property
Base and Growth

Personal Property Assessment Exemptions

Homeowners' Tax Credits

Renters' Tax Credits

Exempt Property

Enterprise Zones

Department Level Appeals

Median Sale Price of
Owner-Occupied Property

Staff Directory

Organizational Chart

Prior Annual Reports

 

TABLE I

COUNTY ASSESSABLE BASE

FOR THE TAX YEAR BEGINNING JULY 1, 2002

(in thousands)

Jurisdiction

Subject to the Real Property Tax Rate

Subject to the Personal Property Tax Rate

Total

Real Property

Railroad Operating

Utility Operating

Other
Business
Personal
Property 3

Full Year 1

New
Construction 2

Real
Property

Personal
Property

Real
Property

Personal
Property

Allegany

$    2,153,521

$      5,167

$    5,849

$   9,249

$    28,109

$    96,447

$     261,590

$    2,559,932

Anne Arundel

35,484,442

153,860

332

585

264,530

976,055

1,199,000

38,078,804

Baltimore City

17,403,411

92,671

83,615

16,200

271,861

793,718

951,000

19,612,476

Baltimore

42,934,826

284,509

7,071

5,235

250,589

956,010

1,602,100

46,040,340

Calvert

5,469,000

55,641

0

0

222,984

510,982

86,970

6,345,577

Caroline

1,291,460

7,384

0

0

7,625

43,828

31,370

1,381,667

Carroll

9,680,153

90,085

961

1,957

47,302

212,875

247,000

10,280,333

Cecil

4,894,415

60,076

4,142

3,242

40,341

104,242

144,740

5,251,198

Charles

7,664,427

107,656

460

1,278

35,111

172,872

697,100

8,678,904

Dorchester

1,497,390

7,467

0

0

7,769

67,307

62,070

1,642,003

Frederick

13,604,449

122,524

3,457

0

70,064

278,374

0

14,078,868

Garrett

1,956,178

13,627

354

3,939

37,139

63,483

51,540

2,126,260

Harford

12,608,208

93,910

846

1,170

127,991

393,620

354,000

13,579,745

Howard

21,092,688

154,087

11,474

3,196

98,924

386,708

821,100

22,568,177

Kent

1,413,075

7,347

0

0

7,446

31,584

0

1,459,452

Montgomery

82,195,961

727,425

3,974

3,022

316,333

1,350,163

2,455,000

87,051,878

Prince George's

40,246,311

320,397

6,064

4,303

209,550

1,010,269

1,856,980

43,653,874

Queen Anne's

3,526,560

30,710

0

0

13,221

46,316

0

3,616,807

St. Mary's

5,265,011

40,106

0

0

10,321

111,274

109,000

5,535,712

Somerset

681,997

3,033

1,074

3,075

6,328

27,249

36,450

759,206

Talbot

3,994,866

27,208

0

0

9,048

49,311

0

4,080,433

Washington

6,439,001

50,945

14,826

9,504

33,476

161,960

310,680

7,020,392

Wicomico

3,622,261

36,756

1,104

2,938

28,661

104,307

325,000

4,121,027

Worcester

6,894,825

39,800

530

90

20,819

85,273

192,470

7,233,807

TOTAL

$332,014,436

$2,532,391

$146,133

$68,983

$2,165,542

$8,034,227

$11,795,160

$356,756,872

1    Full year column includes new construction added for the full year (July 1).
2    New construction is property added for partial year levy (Oct. 1, Jan. 1, and April 1).
3    These figures do not include adjustments necessary to calculate State grants to local governments or any tax credits. 
The Business Personal Property figures for July 2002 must be adjusted before being used for State aid purposes by substituting
the following figures (in thousands): 
Allegany County $120,334, Garrett County $52,150, Wicomico County $231,435 and Worcester County $178,451.