Maryland property taxes are charged at the city and county level. Cities and counties in Maryland rely heavily on property taxes to fund their budgets. In an average Maryland county, property taxes collected make up about 30% of the county budget. In the average Maryland city, property taxes make up about 35% of the budget. The state budget is funded mostly through state income taxes; less than 10% of Maryland property taxes go to the state.
Tax rates are determined at the local level as well and can vary widely by area. The state of Maryland does not impose restrictions on cities or counties regarding the limits of Maryland property taxes that can be charged. Property tax bills are issued in July or August of each year.