State Income Tax
Maryland imposes a graduated income tax that begins with a rate of 2 percent on the first $1,000 of taxable income. State law allows the City of Baltimore and all 23 Maryland counties to levy a local income taxes at a rate between 1 percent and 3.2 percent. For more information on income taxes or answers to specific questions on taxation in Maryland, contact:
Comptroller of Maryland
Taxpayer Service Section
Annapolis, MD 800-MD-TAXES
www.comp.state.md.us
Frequently Requested Numbers
Estate Tax 410-260-7850
Estimated Income Tax 410-260-7980
Income Tax Refunds 410-260-7701
Personal Income Tax 410-260-7980
Property Taxes
Real property in Maryland is assessed at approximately 40 percent of fair market value, and taxes combine a state rate with additional local government rates. The Maryland State Department of Assessments and Taxation appraises all taxable property at market value, certifying property values to local governments and offering programs of property tax relief. Your local assessment office can also provide more information. For answers to specific questions or further details on property taxes, contact:
Property Tax Information
Baltimore 888-246-5941
www.dat.state.md.us
Maryland Tax Collection Offices
Anne Arundel County
Annapolis 410-222-1144
www.aacounty.org
Sales & Use Taxes
The sales and use tax rate in Maryland is 5 percent on tangible personal property, lodging, accommodations, and special-order production. Rental vehicles can be taxed between 8 and 11 percent. Exemptions include medicine/medical supplies, food, and agricultural/manufacturing supplies or equipment. Use taxes are due on non-taxed out-of-state purchases used in Maryland.
Estate Taxes
An estate tax is imposed in Maryland to absorb the maximum credit allowed under the federal estate tax law for taxes paid to states. This estate tax is only payable when the total inheritance tax liability does not exceed the federal credit.
Pet Licensing
Maryland requires that dogs be registered and licensed, which includes certification of a rabies vaccination. Your local animal control officer can provide of information on fees, deadlines, and other details.
Maryland Residency
To be considered a Maryland resident, your domicile — the place you consider as your permanent home — must be in Maryland. This will ordinarily be the address you use for tax returns, your drivers license, official business, and government documents.
Voting in Maryland
To register to vote in federal, state, and county elections, a person must be at least 18 years old, a U.S. citizen, and a resident of the state. Registration is permitted up until 29 days before an election, 10 days after a primary or special election, and 15 days after a general election. You can register in person at the elections office in your county of residence or in Baltimore City. You can also download or pick up the voter registration application and complete the form using the provided instructions. Voter registration applications are available at any office of the State Department of Health, Social Services Administration, Motor Vehicle Administration, Offices on Aging, all public institutions of higher education, and many other state agencies. You can also call the Board of Elections on its 24-hour, toll-free line at 800-222-8683 and leave your name and mailing address.
All applications must be signed and returned to your county Board of Elections or to the Maryland State Board of Elections. If you want to change your party affiliation after you are registered, you will need to submit a new voter registration application or a signed written request to your county Board of Elections. Every registered voter receives a specimen ballot in the mail approximately five to ten days before the election.
Registration is permanent, as long as you continue to live within the jurisdiction, keep your address current with the election board, and do not let five years pass without voting. Residents can request more information or answers to questions about elections and voting from the Maryland State Board of Elections. The SBE maintains many online functions including a voter registration form that can be printed out. The Board of Elections offices on the county level are another excellent source of information.
Maryland State Board of Elections
Annapolis 410-269-2840
Toll Free 800-222-8683
www.elections.state.md.us