Carroll County property tax runs $1.018 per $100 of assessed value for fiscal year 2025–2026, with another $0.112 per $100 going to the state of Maryland, for a combined base rate of $1.130 per $100.1Maryland Department of Assessments and Taxation. 2025-2026 Tax Rates and Homestead Credit Caps If your home sits inside an incorporated town, a municipal rate stacks on top of that. Bills go out July 1 and must be paid in full by September 30, or split into two installments due September 30 and December 31.
What You’ll Pay Per $100 of Assessed Value
The Carroll County Board of Commissioners sets the county rate annually under Maryland Tax-Property § 6-202.2New York Codes, Rules and Regulations. Maryland Code Tax-Property 6-202 – City or County Property Tax Every owner in the county pays the $1.130 combined county-and-state rate. Owners inside a town pay more.
Town rates for FY 2025–2026, with the resulting combined rate in parentheses:1Maryland Department of Assessments and Taxation. 2025-2026 Tax Rates and Homestead Credit Caps
- Westminster: $0.560 ($1.690)
- Taneytown: $0.370 ($1.500)
- Union Bridge: $0.350 ($1.480)
- Sykesville: $0.320 ($1.450)
- New Windsor: $0.2615 ($1.3915)
- Hampstead: $0.220 ($1.350)
- Manchester: $0.216 ($1.346)
- Mount Airy: $0.1962 ($1.3262)
A Westminster homeowner pays nearly 50% more per dollar of assessed value than a neighbor in unincorporated Carroll County. The town portion funds municipal services like local police, road maintenance, and parks.
How to Calculate Your Bill
Divide your assessed value by 100, then multiply by the combined rate that applies to you.
A home in unincorporated Carroll County assessed at $350,000 works out to $3,500 times $1.130, or $3,955 per year. The same home inside Westminster: $3,500 times $1.690, or $5,915. The gap is entirely municipal.
The number to plug into that formula is the taxable assessment shown on your SDAT assessment notice, not the full market value. If you’ve been approved for the Homestead Tax Credit, use the capped figure.
How Assessments Work
Maryland reassesses roughly one-third of properties each year on a three-year rotation. Owners whose properties are reassessed get a notice in late December showing the new value.3Maryland Department of Assessments and Taxation. Property Tax
When your market value goes up, the increase is phased into your taxable assessment in three equal pieces over three years. A $30,000 jump in appraised value becomes a $10,000 bump to your taxable assessment each year for three years, not a one-time hit. Decreases, by contrast, apply in full the first year.
Each notice lists the property details SDAT used to value your home. Check for errors in bedroom count, square footage, or finished basement space. Fixing a description error is often the simplest path to a lower bill.4Maryland Department of Assessments and Taxation. Real Property
Payment Deadlines and Methods
Bills go out July 1. You have two options:5Carroll County Government. Important Information on Payment of Taxes
- Pay the full year, or the first semi-annual installment, by September 30. Anything unpaid on October 1 is delinquent.
- Pay the second installment by December 31. No separate bill is mailed for it. Anything unpaid on January 1 is delinquent.
Choosing the semi-annual option adds a service charge to the second installment. That charge is waived only if you pay both installments by September 30.
The Carroll County Collections Office takes payments online, by phone through an automated system, or in person. You can also drop a check at any Carroll County Public Library branch. Credit and debit cards carry a 3.25% convenience fee; ACH e-check costs $1.50 online or $2.00 by phone.6Carroll County Government. Collections and Taxes
Credits That Reduce What You Owe
Homestead Tax Credit
The Homestead Tax Credit caps year-over-year growth in your taxable assessment. Carroll County’s cap is 5%, so your taxable assessment for county tax purposes cannot rise more than 5% in a single year regardless of what the market did. The state’s own cap is 10%.1Maryland Department of Assessments and Taxation. 2025-2026 Tax Rates and Homestead Credit Caps
You qualify if the property is your principal residence and you live there by July 1 of the tax year. You can claim it on only one dwelling. A one-time application to SDAT is required, and it must be filed by May 1 before the first year you want the credit applied.7Maryland General Assembly. Maryland Code Tax-Property 9-105 – Homestead Tax Credit After that, it renews automatically as long as you still meet the residency rule.
Homeowners’ Property Tax Credit
This program caps your property tax at a fixed share of your gross household income. If your tax bill exceeds that share, the state credits the excess back. It’s open to homeowners of any age, uses the prior calendar year’s income, and must be reapplied for annually by September 1.8Maryland Department of Assessments and Taxation. Homeowners Property Tax Credit Program
Disabled Veterans Credit
Carroll County may grant a credit to veterans with a permanent service-connected disability rated at 50% or higher by the U.S. Department of Veterans Affairs. Veterans rated 75% or above receive a 50% credit on their county property tax; those rated 50% to 74% receive 25%. The veteran must have an honorable discharge and federal adjusted gross income of $100,000 or less in the preceding tax year.9New York Codes, Rules and Regulations. Maryland Code Tax-Property 9-265 – Dwelling House Owned by Disabled Veteran
Appealing an Assessment You Think Is Too High
You have 45 days from the date on your SDAT assessment notice to file an appeal. Miss that window and you wait until the next triennial reassessment.10Maryland Department of Assessments and Taxation. Assessment Appeal Process
The first stop is an informal supervisor’s level hearing with an assessor, where most disputes get resolved. If you disagree with that decision, you have 30 days to appeal to the Property Tax Assessment Appeals Board, and 30 more days after that to go to the Maryland Tax Court.
Your strongest evidence is recent sales of comparable properties that sold for less than your assessment. SDAT will provide a property worksheet and area sales listing at no cost before your hearing, and more sales data is available through SDAT’s online real property search. Arguments about the size of your tax bill, the percentage your assessment went up, or county services you do or don’t receive are off-limits and will not help.
What Happens if You Don’t Pay
Interest and penalties start accruing the day after each deadline, and the county does not waive them for any reason.5Carroll County Government. Important Information on Payment of Taxes Taxes that stay unpaid go to the county’s annual tax sale. The 2026 sale is scheduled for August 24, 2026.11Carroll County Collector. Tax Sale
At the sale, a buyer purchases a tax lien certificate rather than your property. You keep ownership and can redeem by paying the delinquent amount plus interest. Redemption interest runs 10% per year for owner-occupied properties and 14% per year for non-owner-occupied ones. Six months after the sale, the certificate holder can file in Circuit Court to foreclose your right to redeem a non-owner-occupied property; for owner-occupied homes the wait is nine months. Certificates become void if the holder doesn’t file within two years.12Carroll County Government. 2026 Tax Sale Notice
Even after a foreclosure complaint is filed, you can redeem up until the court enters a final decree, but by then you’ll owe the original taxes, accumulated interest, and the certificate holder’s legal fees. Call the Carroll County Collections Office the moment you fall behind. The number grows every month.13Maryland Department of Assessments and Taxation. Office of the State Tax Sale Ombudsman
A Note for Business Owners
Business personal property, meaning furniture, fixtures, machinery, equipment, and inventory, is taxed separately by Carroll County at $2.515 per $100 of assessed value. Maryland does not impose a state-level personal property tax.1Maryland Department of Assessments and Taxation. 2025-2026 Tax Rates and Homestead Credit Caps Every business must file an annual return with SDAT by April 15, with a free 60-day online extension available.14Maryland Department of Assessments and Taxation. Form 2 Instructions for Sole Proprietorship and General Partnerships 2026 Businesses inside a municipality may also owe a separate town personal property tax.15City of Westminster. Frequently Asked Questions – Personal Property Tax Bill