Transmittal Letter General Duties and Powers Office of the Director Real Property Division Taxpayer Services Division Office of Information Technology FY04 County Assessable Base FY04 State Assessable Base FY05 County Assessable Base FY05 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 Assessable 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 SDAT home | Stats index |
TABLE X PERSONAL PROPERTY ASSESSMENT
EXEMPTIONS
|
|
|
INVENTORY |
R & D INVENTORY |
R & D MACHINERY |
|
|
ALLEGANY Barton Cumberland Frostburg Lonaconing Luke Midland Westernport |
100% --- 100% 100% --- 100% --- 25% |
100% --- 100% 100% --- 100% --- 25% |
100% --- --- --- --- 80%* --- --- |
*Being phased out at 20% per year. |
|
ANNE ARUNDEL Annapolis Highland Beach |
100% 100% --- |
100% 100% --- |
100%* 100% --- |
* Includes laundries per local ordinance. |
|
BALTIMORE CITY |
100% |
100% |
100%* |
* in* Includes laundries & dairies per local ordinance. |
|
BALTIMORE |
100% |
100% |
100% |
|
|
CALVERT Chesapeake Beach1 North Beach2 |
100% 100% 100% |
100% 100% 100% |
100% 100% 100% |
1 All other personal property 100% exempt. 2 Town exemptions to be the same as the county. |
|
CAROLINE Denton Federalsburg Goldsboro Greensboro Henderson Hillsboro Marydel Preston Ridgely Templeville |
100% 100% 100% --- 100% --- --- --- --- 100% --- |
100% 100% 100% --- 100% --- --- --- --- 100% --- |
100% 100% --- --- 100% --- --- --- --- --- --- |
|
|
CARROLL Hampstead Manchester Mount Airy New Windsor Sykesville Taneytown Union Bridge Westminster |
100% 100% 100% 100% 100% 100% 100% 100% 100% |
100% 100% 100% 100% 100% 100% 100% 100% 100% |
100% 100% --- 100% 100% --- 100% --- 100% |
|
|
CECIL Cecilton Charlestown Chesapeake City Elkton North East Perryville Port Deposit Rising Sun |
100% --- --- --- 100% 40% 50% --- 100% |
100% --- --- --- 100% 40% 50% --- 100% |
100% --- --- --- --- --- --- --- --- |
|
|
CHARLES Indian Head La Plata Port Tobacco |
100% 100% 100% --- |
100% 100% 100% --- |
100% --- --- --- |
|
|
DORCHESTER Brookview Cambridge Church Creek East New Market Eldorado Galestown Hurlock Secretary Vienna |
100% --- 90%* 100% 100% --- --- --- 40% --- |
100% --- 100% --- --- --- --- --- --- --- |
100% --- --- --- --- --- --- --- --- --- |
*Being phased out at 10% per year. |
|
FREDERICK1 Brunswick Burkittsville Emmitsburg Frederick2 Middletown Mount Airy Myersville New Market Rosemont Thurmont Walkersville Woodsboro |
100% 100% --- --- 100% 40% 100% --- --- --- 100% --- --- |
100% 100% --- --- 100% 40% 100% --- --- --- 100% 40% --- |
100% 100% --- --- 77.5% --- 100% --- --- --- 40% --- --- |
1 All other personal property 100% exempt. 2 All other personal property is 62.5% exempt. |
|
GARRETT1 Accident Deer Park Friendsville Grantsville Kitzmiller Loch Lynn Heights Mt. Lake Park Oakland |
100% 100% --- 100% 100% --- --- --- 100% |
100% 100% --- 100% 100% --- --- --- 100% |
100% --- --- --- --- --- --- --- --- |
1 All other personal property 100% exempt. |
|
HARFORD Aberdeen Bel Air Havre de Grace |
100% 100% 100% 100% |
100% 100% 100% 100% |
100% 100% --- 100% |
|
|
HOWARD |
100% |
100% |
100% |
|
|
KENT1 Betterton Chestertown1 Galena1 Millington1 Rock Hall |
100% --- 100% 100% 100% --- |
100% --- 100% 100% 100% --- |
100% --- 100% 100% 100% --- |
1 All other personal property 100% exempt. |
|
MONTGOMERY Barnesville Brookeville Chevy Chase Sec. 3 Chevy Chase Sec. 5 Chevy Chase View Chevy Chase Village Gaithersburg |
100% --- --- --- --- --- --- 100% |
100% --- --- --- --- --- --- 100% |
100% --- --- --- --- --- --- 100% |
|
|
Garrett Park Glen Echo Kensington Laytonsville Martin's Additions North Chevy Chase Poolesville Rockville Somerset Takoma Park Town of Chevy Chase Washington Grove |
--- --- --- --- --- --- --- 82% --- --- --- --- |
--- --- --- --- --- --- --- 82% --- --- --- --- |
--- --- --- --- --- --- --- 100% --- --- --- --- |
|
|
PRINCE GEORGE'S Berwyn Heights Bladensburg Bowie Brentwood Capitol Heights Cheverly College Park Colmar Manor Cottage City District Heights Eagle Harbor Edmonston Fairmount Heights Forest Heights Glenarden Greenbelt Hyattsville Landover Hills Laurel Morningside Mt. Rainier New Carrollton North Brentwood Riverdale Park Seat Pleasant University Park Upper Marlboro |
100% --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- 100% --- --- --- --- --- --- --- --- |
100% --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- 100% --- --- --- --- --- --- --- --- |
100%* --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- |
* Includes pasteurizing & laundries per local ordinance. |
|
QUEEN ANNE'S1 Barclay Centreville1 Church Hill Millington1 Queen Anne Queenstown Sudlersville Templeville |
100% --- 100% --- 100% --- --- --- --- |
100% --- 100% --- 100% --- --- --- --- |
100% --- 100% --- 100% --- --- --- --- |
1 All other personal property is 100% exempt. |
|
ST. MARY'S Leonardtown1 |
100% 100% |
100% 100% |
100% 100% |
1 All other personal property is 100% exempt. |
|
SOMERSET Crisfield Princess Anne |
100% 100% 100% |
100% 100% 100% |
--- --- --- |
|
|
TALBOT1 Easton Oxford1 Queen Anne St. Michael's Trappe |
100% 100% 100% --- --- --- |
100% 100% 100% --- --- --- |
100% --- 100% --- --- --- |
1 All other personal property is 100% exempt. |
|
WASHINGTON Boonsboro Clearspring Funkstown Hagerstown Hancock Keedysville Sharpsburg Smithsburg Williamsport |
100% --- 100% 100% 100% 100% --- --- --- 100% |
100% --- 100% 100% 100% 100% --- --- --- 100% |
100% --- 100% 100% 100%* --- --- --- --- --- |
|
|
WICOMICO Delmar Fruitland Hebron Mardela Springs Pittsville1 Salisbury Sharptown Willards |
65% 100% 35% --- --- 25% 55% --- --- |
100% 100% 100% --- --- 100% 100% --- --- |
--- 100% 100% --- --- 100% --- --- ---* |
1All other personal property 25% exempt. *Changed from 20% exempt last year. |
|
WORCESTER Berlin Ocean City Pocomoke City Snow Hill |
100% 100% --- * 100% |
100% 100% --- 100% 100% |
--- --- --- --- --- |
* The first $100,000 of assessed value is exempt. |
| STATE1 | 100% | 100% | 100% | 1 All personal property is 100% exempt. |