Maryland · Baltimore City · Local exemptions · Updated Oct 2026
Baltimore City, MD property tax exemptions (2026)
The property tax breaks that are set or run locally in Baltimore City, on top of Maryland’s statewide rules: what each is worth here, who qualifies, where to apply and the deadline.
What is different in Baltimore City
Baltimore City has the highest property tax rate in Maryland ($2.248 per $100) and offsets it for owner-occupants: every home approved for the Homestead credit automatically gets the Targeted Homeowners Tax Credit, and the city Homestead cap is 4% a year. Buyers moving within the city, homeowners who renovate, and city public safety and 9-1-1 employees can get extra city credits.
Apply at
Baltimore City Department of Finance – Fiscal Integrity Office (property tax credits)
Phone
410-396-8961
Local breaks
Homestead Property Tax Credit (local cap), Targeted Homeowners Tax Credit (THTC), Residential Retention (Portable Homestead) Tax Credit, Home Improvements Property Tax Credit, Public Safety Officers and 9-1-1 Specialists Property Tax Credits, Low-Income Employees of the City of Baltimore Property Tax Credit, Energy Conservation Device Tax Credit
Tax year
2026-27
Where to apply in Baltimore City
Baltimore City Department of Finance – Fiscal Integrity Office (property tax credits)
Baltimore City tax: the taxable assessment on your home can rise at most 4% a year; State tax: 10% a year. You pay no tax on the part of an increase above the cap.
Set by
state program, local amount
Tax year
2026-27
Who qualifies
Owner-occupants of their principal residence; no age or income limit.
How to apply
One-time application to SDAT (online at Maryland OneStop / sdathtc.dat.maryland.gov, or the paper form). Check SDAT Real Property Search first: if it shows 'No Application', apply.
$4,000 spread over 5 years ($1,000, $900, $800, $700, $600); $5,000 ($1,200 down to $800) if the new home is in a low- or moderate-income census tract.
Set by
city
Tax year
2026-27
Who qualifies
Homeowners who owned and lived in another Baltimore City home and got the Homestead credit on it for the 5 tax years before buying the new city home, and who file Maryland returns as city residents.
Credit on the tax from the higher assessment caused by improvements: 100% the first year, then 80%, 60%, 40%, 20% (up to $100,000 of improvement value).
Set by
city
Tax year
2026-27
Who qualifies
Homeowners who substantially improved their home since the last reassessment and were reassessed higher.
Public Safety Officers and 9-1-1 Specialists Property Tax Credits
The lesser of $2,500 or the property tax on the home.
Set by
city
Tax year
2026-27
Who qualifies
Full-time sworn City Fire, Police, Sheriff's Office or City Schools police/fire/EMS personnel, or City 9-1-1 specialists, who own and live in the home and qualify for the Homestead credit.
How to apply
Online city tax credit application (open July 1 to April 1).
Low-Income Employees of the City of Baltimore Property Tax Credit
The lesser of $2,500 or the property tax on the building.
Set by
city
Tax year
2026-27
Who qualifies
Regular full-time City employees notified by the City that they may qualify (9 months of employment and 1,125 hours as of March 31), with an approved Homestead credit by May 15.
How to apply
Online city application, open February 1 to March 31.
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Baltimore City
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Baltimore City
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in Baltimore City
What property tax exemptions are there in Baltimore City?
Baltimore City has the highest property tax rate in Maryland ($2.248 per $100) and offsets it for owner-occupants: every home approved for the Homestead credit automatically gets the Targeted Homeowners Tax Credit, and the city Homestead cap is 4% a year. Buyers moving within the city, homeowners who renovate, and city public safety and 9-1-1 employees can get extra city credits. Local breaks here: Homestead Property Tax Credit (local cap); Targeted Homeowners Tax Credit (THTC); Residential Retention (Portable Homestead) Tax Credit; Home Improvements Property Tax Credit; Public Safety Officers and 9-1-1 Specialists Property Tax Credits; Low-Income Employees of the City of Baltimore Property Tax Credit; Energy Conservation Device Tax Credit.
Where do I apply for a property tax exemption in Baltimore City?
Baltimore City Department of Finance – Fiscal Integrity Office (property tax credits) Phone: 410-396-8961. Also: Maryland Department of Assessments and Taxation (SDAT) – Tax Credit Programs, which state program: Homestead and Homeowners' tax credits (and county supplements run through the HTC form). Also: SDAT Baltimore City Assessment Office, which SDAT local assessment office: assessments, disabled-veteran and blind exemptions.
When is the deadline to apply in Baltimore City?
Homestead Property Tax Credit (local cap): not confirmed; ask the office. Targeted Homeowners Tax Credit (THTC): not confirmed; ask the office. Residential Retention (Portable Homestead) Tax Credit: Within 90 days of settlement on the new home. Home Improvements Property Tax Credit: not confirmed; ask the office. Public Safety Officers and 9-1-1 Specialists Property Tax Credits: April 1. Low-Income Employees of the City of Baltimore Property Tax Credit: March 31. Energy Conservation Device Tax Credit: not confirmed; ask the office.
Do I have to reapply every year in Baltimore City?
Homestead Property Tax Credit (local cap): One-time application. Targeted Homeowners Tax Credit (THTC): Automatic while the home keeps the Homestead credit. Residential Retention (Portable Homestead) Tax Credit: Credit runs 5 years. Home Improvements Property Tax Credit: 5 years. Public Safety Officers and 9-1-1 Specialists Property Tax Credits: Annual verification. Low-Income Employees of the City of Baltimore Property Tax Credit: Apply each year. Energy Conservation Device Tax Credit: One time.
Do Maryland’s statewide exemptions apply in Baltimore City too?
Yes. The statewide breaks on our Maryland page apply here as well, for example Homestead Property Tax Credit, Homeowners' Property Tax Credit (circuit breaker) and Disabled Veteran Exemption (100% service-connected). This page adds what Baltimore City sets or runs itself.
Good to know in Baltimore City
The city Homestead credit applies to city tax above 104% of last year's city tax; the State part is capped at 110%.
SDAT lists Baltimore City among jurisdictions with a local supplement to the state Homeowners' Tax Credit, applied for on the same SDAT form.
Median effective tax rate for Baltimore City: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, county figures as published by Tax Foundation. The rate is property taxes paid divided by home value.