Tax Rates

Fiscal Year 2026 (July 1, 2025 - June 30, 2026)

  • Real Property Tax
      County Tax Rate State Tax Rate Municipal Tax Rate
    Unincorporated $0.8032 $0.1120 N/A
    Easton $0.6702 $0.1120 $0.520
    Oxford $0.6852 $0.1120 $0.320
    Queen Anne $0.7431 $0.1120 $0.180
    St. Michaels $0.6762 $0.1120 $0.470
    Trappe $0.7052 $0.1120 $0.330

    Per $100 of assessed value

    All County tax rates include an Education Supplement of $0.0106.

    A service charge based on a rate not to exceed 1.279 percent will be applied to the unpaid balance of Real Property Taxes due in December on the properties with the semi-annual payment option.

  • Railroad & Public Utilities Tax
      County Tax Rate State Tax Rate
    Unincorporated $2.0080 $0.28
    Easton $1.6755 $0.28
    Oxford $1.7130 $0.28
    Queen Anne $1.8578 $0.28
    St. Michaels $1.6905 $0.28
    Trappe $1.7630 $0.28

    Per $100 of assessed value

  • Income Tax

    Local Income Tax revenue for FY 2026 is based on a rate of 2.40% of the Maryland Taxable Income.

  • Recordation Tax

    Recordation tax revenue for FY 2026 is based on a rate of $6.00 per $500 of the value of the recorded transaction.

  • Transfer Tax

    Transfer Tax revenue for FY 2026 is based on a rate of 1.0% of the actual consideration paid for the conveyance of title, except that the first fifty thousand dollars ($50,000) of consideration payable on the conveyance of owner-occupied residential property intended to be used by the buyer as an owner-occupied residence shall be exempt from this tax.

  • Mobile / Manufactured Home Rental Tax

    Mobile/manufactured Home Rental Community Tax revenue for FY 2026 is based on a rate of $50 per mobile/manufactured home per quarter.

  • Public Accommodations Tax

    Public Accommodations Tax revenue for FY 2026 is based on a rate of 4.0% of the value of the rental of rooms for sleeping accommodations provided to transients.

  • Admissions & Amusement Tax

    Admissions and Amusement Tax revenue for FY 2026 is based on a rate of 5.0% of the value of the admissions.

Page last modified Friday, May 30, 2025 9:31:06 AM