Maryland · Wicomico County · Local exemptions · Updated Oct 2026
Wicomico County, MD property tax exemptions (2026)
The property tax breaks that are set or run locally in Wicomico County, on top of Maryland’s statewide rules: what each is worth here, who qualifies, where to apply and the deadline.
What is different in Wicomico County
Wicomico County caps the county Homestead increase at 5%, but Salisbury uses a 0% cap for city tax and Fruitland 10%. The county's own homeowner credit is the Heroes Act credit for permanently disabled first responders and surviving spouses of the fallen.
Wicomico County tax: the taxable assessment on your home can rise at most 5% a year; State tax: 10% a year. You pay no tax on the part of an increase above the cap. Towns with a different cap for town tax: Fruitland 10%, Salisbury 0% (see the table).
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.
County property tax credit (amount set in county law).
Set by
county
Tax year
2026-27
Who qualifies
Law enforcement officers, correctional officers and fire/rescue/EMS personnel permanently disabled while working for an entity in Wicomico County, and surviving spouses of those who died from their work.
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Wicomico County
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Wicomico County
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 Wicomico County
What property tax exemptions are there in Wicomico County?
Wicomico County caps the county Homestead increase at 5%, but Salisbury uses a 0% cap for city tax and Fruitland 10%. The county's own homeowner credit is the Heroes Act credit for permanently disabled first responders and surviving spouses of the fallen. Local breaks here: Homestead Property Tax Credit (local cap); Heroes Act Credit.
Where do I apply for a property tax exemption in Wicomico County?
Wicomico County Finance Department Phone: 410-548-4840 Address: 125 N. Division Street, P.O. Box 4036, Salisbury, MD 21803. 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 Wicomico County Assessment Office, which SDAT local assessment office: assessments, disabled-veteran and blind exemptions.
Do I have to reapply every year in Wicomico County?
Do Maryland’s statewide exemptions apply in Wicomico County 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 Wicomico County sets or runs itself.
Good to know in Wicomico County
A 1% discount applies to county taxes paid in full (or the first half) by August 31.
Median effective tax rate for Wicomico County: 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.