Yes. If you wish to make a payment in advance of the tax year the county will calculate your taxes using the current tax rate in effect applied to the prior year assessment. No interest will be credited to your payment. If the taxes due on the property for the year of payment made exceeds the amount paid, a balance due letter will be sent to the tax payer.

Yes.  As part of our commitment to provide citizens with efficient, convenient services, Harford County, Maryland has partnered with Official Payments Corporation to offer electronic payments over the Internet or by telephone only. Official Payments Corporation will assess a convenience fee each time you utilize their service.  Visa®, MasterCard®, American Express®, and Discover® credit cards and electronic checks are accepted.  To make a payment online follow the link www.harfordcountymd.gov/payments/.  To make a payment by phone call 1.800.272.9829, specify Harford County, Maryland Jurisdiction Code 3016.

In contrast to real property, which is valued once every three years, personal property is valued every year for tax purposes. At the beginning of each calendar year, the Department of Assessments and Taxation mails a personal property return to all businesses on record. Even if the business does not receive this return, it is still responsible for obtaining and filing one on time. All corporations, limited liability companies (LLCs), limited liability partnerships (LLPs), and limited partnerships must file personal property returns with the Department of Assessments and Taxation whether they own property or not. Sole proprietorships and general partnerships must file.  Not filing a return results in an estimated assessment and a possible delay in the issuance of a business license. If you are unsure whether you are required to file, please call the appropriate number listed below:

Call or visit:

Department of Public Works New Accounts Section 
101 South Main Street 
Bel Air, MD 21014

Their telephone number is 410.638.3300. They will tell you if your property is located in an area where public water and/or sewer is available. If service is available they can provide you with a cost to connect to the County's system. The charges for this are paid at the Water and Sewer Accounting Section, 1st floor of 220 South Main Street in Bel Air.

The best way to make payment of your property taxes is by electing to pay the full annual payment in July. This way you receive the full discount offered for early payment on the entire property tax bill. If you make only the semiannual payment in July you will receive the discount only on that portion of your tax bill plus you will pay a service charge on the second payment.

Three years from the time the assessment was certified by the State Department of Assessments and Taxation. The County collects the taxes based on the assessment provided by them. Any adjustments or abatements would have to be requested through them.

Properties are reassessed once every three years and property owners are notified of any change in their assessment. An explanation of the assessment process can be found at the State of Maryland's Department of Assessments and Taxation web page at http://www.dat.state.md.us/.

Interest is calculated on the unpaid tax liability. This would include county and state property taxes less the amount if any of payments made for each month or fraction of a month that the tax is overdue. (Harford County Code, §14-101 and §14-605)

If you are selling your home, the settlement officer will prorate your portion of the bill based on average consumption. If you are a tenant, please contact the owner of the property. There is a $50 charge for special meter readings.

Yes. State law provides that all real property is subject to a property tax. You will receive a property tax bill each year. The property owner is responsible for payment of property taxes. The County mails the property tax bill to the owner of record on the tax roll. The tax roll is prepared from the assessment roll that is maintained by the State Department of Assessments and Taxation. About June 1 each year the State Department of Assessments and Taxation prepares the information on the assessment roll to be used by the County to create the tax roll. The assessment roll contains the name and address of the owner of record; brief description of the property, and the value and assessment of the property.

Under the law it is assumed that delivery of the bill is made unless it is returned to the County by the Postal Service. If you did not receive a property tax bill, you should immediately contact the Bureau of Revenue Collections at 410.638.3269 for a copy of your bill.

Water and sewer bills are pro-rated the same as real estate property tax bills by the settlement officer at time of settlement. Check your settlement sheet you received at that time. You should have been given money from the seller to pay for the water and sewer usage during the period the seller owned the property.

Please contact the Bureau of Revenue Collections at 410.638.3269 to request a new copy of your property tax bill.

The Department of the Treasury is responsible for stamping every deed before it can be recorded at the Harford County Courthouse, whether or not it is necessary for taxes to be paid. If the property has been flagged by the Maryland Department of Assessments and Taxation for Agricultural Transfer Tax then the deed will need to be presented to the Maryland Department of Assessments and Taxation first for clearance, then presented to the Department of the Treasury, Bureau of Revenue Collections. When recording a deed for a property in the municipalities of the County, please have it stamped by the appropriate municipality prior to presenting it to the Bureau of Revenue Collections.  Municipalities can be contacted at:

City of Aberdeen (410) 272-2222

City of Havre de Grace (410) 939-1800

Town of Bel Air (410) 638-4555

Please contact the Bureau of Revenue Collections at 410.638.3269. Ordering a lien certificate is required for the processing of any type of transfer of property in the County. There is a $50.00 fee for this document. Other fees include: payment of outstanding taxes (real, personal, and/or water and sewer assessments), water and sewer usage billings, invoices, repayment of Circuit Breaker Credits, Agricultural Transfer Tax, and the County transfer tax.

Please contact the Clerk of the Circuit Court of Harford County at 410.638.3245 to determine recording fees that they will require be paid at time of recording.

Also, please contact the State Department of Assessments and Taxation at 410.838.4800 to determine if the property is used for agricultural purposes and could possibly require the repayment of agricultural taxes.

Under current State law all residential property that is owner occupied is required to make payment of property taxes on a semiannual basis. However, as an individual, you may elect to pay the total amount due. If you have a mortgage company or other escrow account holder for your property taxes you can request that they make payment on an annual basis. The property owner must notify them by April 30 of the year prior to the taxes being due.

If you are paying your taxes directly, then all you need to do is to make payment of the full annual amount as provided on your tax bill by September 30. If your mortgage holder pays your taxes from an escrow account, you must notify them of your choice. Current State law requires mortgage holders to pay on a semiannual basis unless otherwise directed by the property owner.

Yes. It is the business's responsibility to notify the State Department of Assessments and Taxation of the fact that they are no longer in business. The State Department of Assessments and Taxation will continue to assess the business with estimated assessments until they are made aware of the business closing in writing (they need the date of finality of when the business closed). It is the responsibility of the County to collect the taxes based on the assessment.  Therefore, it is in the business's best interest to contact the State Department of Assessments and Taxation and let them know of the closure of the business. If they have estimated assessments, they should attempt to get them abated by the State Department of Assessments and Taxation.

Customers of the county's water and sewer system may have two types of bills. The first bill is a quarterly bill for usage. This bill is generally based on the amount of water used by the property. Usage bills pay the cost of the daily operation and maintenance of the water and sewer system in the County and are increased annually by the CPI. The second type of bill is for capital charges.  The amount of capital charges varies from property to property depending on the time period of connection and location in the County. These charges are used to pay for the cost of construction transmission facilities, pumping stations, water booster stations, storage facilities, treatment facilities, etc.

Usage bills: The County bills each customer for water and sewage usage on a quarterly basis. Each customer has 30 days for payment. After 30 days a 5 percent late fee is added to the bill as required by the County Code Section 256-19(A)(4). Service may be terminated if the bill remains unpaid. If service is terminated an additional fee of $50 will be added to the bill for turn-off/turn-on.

Water and Sewer Capital Charges: Depending on where the property is located in the County, a property served by the County's water and sewer system can have one or more annual assessments that are due on the property. Most annual assessments are mailed July 1 to the latest property owner of record. These assessments are due by September 30 of each year. Beginning October 1 of each year an additional 1½ percent is added to the base bill for each month or portion of a month the assessment remains unpaid. Should the assessment remain unpaid as of the 3rd Monday in June the property will be sold at the annual Tax Sale of the County. To determine the amount of any assessments on a property please call the Water and Sewer Accounting Section at 410.638.3311. They will provide you with an explanation of the charges against your property and the length of time remaining for the assessment.

The "piggyback tax" existed for many years in Maryland, when the County tax was expressed as a percentage of the State tax liability. With the income tax changes passed by the State legislature in 1998 the rates for all counties and the City of Baltimore were "decoupled" from the State rate. Each county and the City of Baltimore now have their own tax rate as determined by the State legislature unless changed by the local legislative body.

Property taxes are due on the property July 1. As discussed in a previous question the owner of the property has until September 30 to pay the bill without incurring additional costs. As of October 1 interest is added to the bill for any portion of that month at a current rate of 1½% on the County portion and 1% on the State portion for each month that payment is not made. Also, on October 1 a one-time 6% penalty is assessed on the County property tax portion. At the end of February of each year a delinquent notice is mailed to the owner of the property if any amount of taxes are still unpaid. Beginning April 1 additional charges are added to the property tax bill for the cost of preparing the property for Tax Sale.

If the taxes are not paid by April 1 the property will be advertised for Tax Sale in the local newspaper twice during the month of April. If they remain unpaid as of May 1 additional charges are added to the bill for the costs of the Tax Sale. The property is advertised a total of four more times during the months of May and June in preparation for the Tax Sale that occurs in the County the 3rd Monday in June each year.

Tax Sale is where a property is sold at public auction to the highest bidder for nonpayment of property taxes and other fees. At the Tax Sale the bidding starts at taxes due plus interest and penalties and other expenses incurred in making the sale. The lien on the property then passes to the Tax Sale purchaser. A Tax Sale certificate is given to the purchaser. The Tax Sale certificate is valid for a period of two years unless redemption of the property occurs. For redemption to occur, in general, the property owner must pay the County (1) the total price paid at the Tax Sale for the property together with interest; (2) any taxes, interest, and penalties paid by any holder of the certificate of sale; (3) any taxes, interest, and penalties accruing after the date of the Tax Sale; and (4) any expenses or fees for which the holder of the certificate of sale is entitled for reimbursement in any action or preparation for foreclosure on the property.

If the business does not file a return with the State Department of Assessments and Taxation, the Department will then estimate an assessment based on the type of business and the previous assessments. In some cases, the estimated assessment is double the previous year assessment.

In Maryland there is a tax on business owned personal property that is imposed and collected by the local governments. In order to foster the uniform and consistent administration of this tax, responsibility for the assessment of all personal property throughout Maryland rests with a single state agency, the Department of Assessments and Taxation. Personal property generally includes furniture, fixtures, office and industrial equipment, machinery, tools, supplies, inventory, and any other property not classified as real property.

The current rate is 12% on the amount paid the day of Tax Sale by the purchaser.

Businesses must file a return by April 15, reporting personal property located in Maryland on January 1 or the "date of finality." This is the date used to determine ownership, value, and liability for taxes due.

The County tax rate for 2008 is 3.06%.  It is a flat tax rate against your entire taxable income.

As established by the Annotated Code of Maryland and local County law, recordation taxes are assessed at the rate of $6.60 per $1,000 value of recorded instruments filed with the Clerk of the Circuit Court for Harford County. Of this assessed amount, $4.40 is dedicated for school debt service first, then new construction, major and capital improvements to existing school facilities and portable classrooms; $1.10 is dedicated to an open space land and recreational fund for the purchase of park lands and development of parks and recreation facilities; and $1.10 is dedicated for water and sewer debt service.

The voters of the County on a 1992 ballot question approved a transfer tax. County Council Bill No. 93-3 adopted the local transfer tax effective July 1, 1993. The transfer tax is imposed at the rate of 1 percent of the consideration payable for instruments of writing recorded with the Clerk of the Circuit Court for Harford County or filed with the State Department of Assessments and Taxation. The proceeds of the tax are distributed 50 percent to Agricultural Land Preservation and 50 percent to school site acquisitions, school construction, or school debt.

For residential customers, the current charge is $140 a year ($70 for water and $70 for sewer). The charge is levied on all properties that connect to the County's water and/or sewer system. It lasts for 25 years. The money is used to pay for modification of the water and sewer system and for any debt service that may arise as a result of these modifications.

For further information on personal property, businesses should contact the appropriate office below:

The County provides several ways for you to make payment.

By Mail: Enclosed with each tax bill is a return envelope for mailing your payment. The address on the envelope is our mail payment processing address located in Baltimore. You may also mail your payment to Bureau of Revenue Collections, P.O. Box 609, Bel Air, Maryland 21014.

In Person: You may wish to make payment in person by visiting our office at 220 South Main Street in Bel Air on the 1st floor. Convenient parking is available. Office hours are Monday through Friday, except County holidays, 8 a.m. to 5 p.m.

After Office Hours: A "drop-box" for payment deposits is also located at 220 S. Main Street in Bel Air (on the corner at the rear of the building) if our office hours are not convenient.

By Internet or Telephone: As part of our commitment to provide citizens with efficient, convenient services, Harford County, Maryland has partnered with Official Payments Corporation to offer electronic payments over the Internet or by telephone.  Official Payments Corporation will assess a convenience fee each time you utilize their service.  Visa®, MasterCard®, American Express®, and Discover® credit cards and electronic checks are accepted.  To make a payment online follow the link www.harfordcountymd.gov/payments/.  To make a payment by phone, call 1.800.272.9829, specify Harford County, Maryland Jurisdication Code 3016.

The end of the month during July, August, September and December are our busiest times. During these time periods, if you visit our offices you may experience a short wait for counter service and difficulty in parking.

The County provides several ways for you to make payment.

By Mail: Enclosed with each water/sewer bill is a return envelope for mailing your payment. The address on the envelope is our mail payment processing address located in Baltimore. You may also mail your payment to Bureau of Revenue Collections, P.O. Box 609, Bel Air, Maryland 21014.

In Person: You may wish to make payment in person by visiting our office at 220 South Main Street in Bel Air on the 1st floor. Convenient parking is available. Office hours are Monday through Friday, except County holidays, 8 a.m. to 5 p.m.

After Office Hours: A "drop-box" for payment deposits is also located at 220 S. Main Street in Bel Air (on the corner at the rear of the building) if our office hours are not convenient.

By Internet or Telephone: As part of our commitment to provide citizens with efficient, convenient services, Harford County, Maryland has partnered with Official Payments Corporation to offer electronic payments over the Internet or by telephone.  Official Payments Corporation will assess a convenience fee each time you utilize their service.  Visa®, MasterCard®, American Express®, and Discover® credit cards and electronic checks are accepted.  To make a payment online follow the link www.harfordcountymd.gov/payments/.  To make a payment by phone, call 1.800.272.9829, specify Harford County, Maryland Jurisdication Code 3016.

The end of the month during July, August, September and December are our busiest times. During these time periods, if you visit our offices you may experience a short wait for counter service and difficulty in parking.

Property taxes would increase if the assessed value determined by the Maryland State Department of Assessments has increased since last year or the full assessment value has not been completely phased in.  For more information on assessment values please visit the Maryland State Department of Assessments website at http://www.dat.state.md.us/ . 

The amount of savings provided by the tax rate decrease can be calculated by multiplying the assessment amount by the rate of .926% then subtracting the actual amount of the County portion of Tax Charges on the Tax bill.  (The rates did not change for the State Tax portion or the Highway Tax portion.)  See the below example for a $300,000 assessed property:

TAX CHARGE	ASSESSMENT	RATE/100	CHARGES
COUNTY TAX	300,000	.926 (prior rate)	$2,778
COUNTY TAX	300,000	.908 (reduced rate)	$2,724
		Savings:	$54

Offering the taxpayer a discount is for the sole purpose of encouraging prompt payment and collection of taxes. Likewise, the purpose of assessing interest and penalty is to encourage timely payment of taxes.