City Tax Rates

The State of Maryland grants Baltimore City the authority to levy a variety of local taxes in order to provide necessary funding for civic services. The following tables detail the Fiscal 2018 local taxes and their corresponding rates.

Fiscal 2018 - Property Taxes

Property Taxes
Tax Rate Basis
Real Property     $2.248 Per $100 of assessed value
Personal Property $5.62 Per $100 of assessed value

Fiscal 2018 Special Benefits Districts - Property Tax Surcharge

A Special Benefits District (SBD) is a mechanism by which property owners within a defined area can agree to impose additional property taxes on themselves in order to provide enhanced and supplemental public services. The surcharge is added to the existing property tax bill and is also calculated at a rate per $100 of assessed value.

Property Tax Surcharges
Special Benefits District Surcharge Rate
Charles Village Community Benefits District $0.1250
Downtown Management Authority $0.2239
Midtown Benefits District $0.1320
Waterfront Partnership $0.1700

Fiscal 2018 - Local Taxes

Other Local Taxes
Tax Rate Basis
Income 3.2% Of a City resident's taxable income
Transfer 1.5% Of the cash consideration 
Recordation $5.00 Per $500 of actual consideration paid
Hotel 9.5% Of gross receipts 
Admissions 10% Of gross receipts on taxable activities
Parking  20% Of gross receipts from lots and garages
Billboard $5.00 Per square foot of billboard
Billboard - Electronic $15.00 Per square foot of billboard with rotating images
Beverage Container $0.05 Per nonreusable container
Taxi $0.25 Per passenger, per ride 
Telephone  $4.00 Per wireless or land line
Telephone - Centrex $0.40 Per centrex line

Fiscal 2018 - Energy Tax Rates ($) by User Group and Energy Type

The Baltimore City Code mandates that the City's Energy Tax be imposed as a unit tax based on the number of units of energy delivered to users. The units are as follows: therms for natural gas, kilowatt-hours for electricity, pounds for stream, and gallons for fuel oil and liquefied petroleum gas.

User Group Electricity (kWh) Gas (therm) Fuel Oil (gal) LPG (gal) Steam (lbs)
Commercial 0.008417 0.108837 0.124389 0.151807 0.002647
Residential 0.002695 0.031988 0.044894 0.048085 0.000760
Nonprofit 0.005902 0.086459 0.107357 0.132007 0.001566