The Recordation Tax is an excise tax that was previously imposed by the State for the privilege of recording an instrument in the Land Records. Although imposed by the State, the recordation tax, to the extent collected by each clerk or city fiscal office, goes to such city’s treasury.

The homestead tax credit program was designed to limit the amount of the annual increase in taxable assessments for eligible owner occupied properties. The program dates back to the late 1970’s, a period of rapid escalation in property values. State law requires each Maryland local government to establish a limit on how much owner occupied residential taxable assessments may increase each year. The program protects homeowners from increases in taxable assessment above the level established by local law, or 10%, if no local action is taken. In the early 1990’s, the City established the annual cap at 4% and it continues to be set at 4% today. The credit is applied against the taxes due on the portion of the reassessment exceeding the 4% homestead cap. The credit is applied directly to the property owner’s tax bill.

The Development Guidebook outlines the development process for all who are interested in investing in Baltimore City, including developers, engineers, architects and property owners.

At this time, fees cannot be paid online. To make a payment, please contact the Office of the Fire Marshal at 410.396.5752.