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Business Personal Property

The Business Personal Property Division oversees the annual reassessment of operating property of railroads and public utilities and personal property of businesses. Property tax reports are filed with, and reviewed by, the Division annually. Thereafter, the values are certified to the subdivisions so that they may issue tax bills. The Division administers franchise taxes applicable to the net income of finance companies and savings and loan associations and to the gross receipts of public service corporations.


Contact the Division
Corporations, LLC's, etc.....................................................410-767-1170
Sole Proprietorships, General Partnerships.......................410-767-4991
Valuation - Enterprise Zones.............................................410-767-1191
Valuation - Franchise Taxes..............................................410-767-1940
Valuation - Public Utility.......................................................410-767-1940
Outside the Baltimore Metro Area.....................................888-246-5941
Email: sdat.persprop@maryland.gov

Mailing Address for Correspondence, Applications, Appeals, Amended Returns and Late Filing Penalty Payment
Maryland Department of Assessments and Taxation
Business Personal Property Division
301 West Preston Street
Baltimore, Maryland 21201-2395

Mailing Address for Form 1 Personal Property Returns (Initial Filings Only)
Maryland Department of Assessments and Taxation
Business Personal Property Division
PO Box 17052 Baltimore, Maryland 21297-1052

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