What is the date of filing?
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.

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1. Do I need to file a personal property return?
2. How far back can I request an abatement or adjustment on my business account?
3. If I am out of business, do I still have to pay the open tax bill?
4. What is an estimated assessment?
5. What is the corporate/personal property assessment based on?
6. What is the date of filing?
7. Where can I get further information on the filing and assessment of personal property?