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Updated 2025 Tax Year

Carroll County
Property Tax Guide

Everything you need to know about property taxes in Carroll County, MD. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Quick Facts
Tax Rate
$1.038 per $100 assessed value (base county rate), varies by municipality and special districts
1st Due
Jul 1
2nd Due
Dec 1
Exemptions
5+ Available
Section 1

How Property Tax Works

Carroll County's property tax system is the primary funding mechanism for essential local services including public schools, public safety, infrastructure maintenance, and county operations. Property taxes in Carroll County are calculated based on the assessed value of real property multiplied by the applicable tax rate, which varies depending on your location within the county due to special taxing districts and municipal boundaries.

For the 2025 tax year, the base county property tax rate is $1.038 per $100 of assessed value, representing a $0.02 increase from the previous year's rate of $1.018. However, your actual effective tax rate may be higher or lower depending on whether your property is located within incorporated municipalities or special taxing districts within Carroll County. Property owners should verify their specific tax rate and applicable districts through the Carroll County Bureau of Revenue or their property tax bill, as rates can vary significantly by location within the county.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100)Description
Base County Levy$1.038FY 2025 base county property tax rate
Municipal TaxesVariesAdditional taxes for incorporated areas (Westminster, Taneytown, etc.)
Special DistrictsVariesFire districts, sanitary districts, and other special assessments
School BondsIncluded in baseDebt service for Carroll County Public Schools capital projects

Note: The rates shown apply to Fiscal Year 2025 (July 1, 2024 - June 30, 2025). Your total effective rate depends on your property's location within Carroll County. Properties in incorporated municipalities like Westminster or Taneytown pay additional municipal taxes on top of the county rate. Special taxing districts for fire protection, sanitary services, or other local improvements may also apply additional assessments.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Carroll County, property taxes are due in two installments:

First Installment
Jul 1
Delinquent after Dec 10
Second Installment
Dec 1
Delinquent after Apr 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental property taxes in Carroll County are triggered by changes in property ownership, new construction, or major improvements that occur during the tax year. When these events happen, the county assesses the change in property value and calculates the additional tax owed for the remainder of the current fiscal year.

For example, if you purchase a newly constructed home in Carroll County in January 2025, a supplemental tax bill would be issued to cover the increased assessed value from the date of completion through June 30, 2025 (the end of the fiscal year). The supplemental tax is calculated by taking the difference between the old and new assessed values, multiplying by the applicable tax rate, and prorating for the number of months remaining in the fiscal year. These supplemental bills are typically issued within 60-90 days of the triggering event and have separate due dates from regular property tax installments.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Homestead Credit Applied: Limits assessment growth (requires application)
  • Net Taxable Value: $300,000
  • Tax Rate: $1.038 per $100
  • Annual Tax: $3,114
  • Monthly Escrow: $259.50

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Homestead Credit Applied: Limits assessment growth (requires application)
  • Homeowners' Tax Credit: Up to $1,000 reduction (income-qualified, requires application)
  • Net Annual Tax: $6,228 - $1,000 = $5,228
  • Monthly Escrow: $435.67

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Homestead Credit Applied: Limits assessment growth (requires application)
  • Tax Rate: $1.038 per $100
  • Annual Tax: $10,380
  • Monthly Escrow: $865.00

Note: All tax credits require annual application and approval. Homestead credits limit annual assessment increases rather than reducing current market value. Actual taxes may vary based on special district assessments in your area.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Carroll County require property tax escrow accounts for borrowers with less than 20% down payment or upon request. Your lender collects monthly property tax payments as part of your mortgage payment and holds these funds in an escrow account to pay your property taxes when due. Carroll County property taxes are paid in two installments: the first half is due February 20th and the second half is due July 20th of each year.

Lenders typically conduct annual escrow analyses to ensure adequate funds are collected based on your current tax assessment. If your property taxes increase due to reassessment or rate changes, your monthly escrow payment will be adjusted accordingly. Property owners with escrow accounts should verify that their lender has the correct tax information and payment schedule, as Carroll County offers a 10-day grace period after the due date before interest and penalties apply. You can verify tax payments and outstanding balances through the Carroll County Bureau of Revenue website or by contacting them directly.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are Carroll County property taxes due for the current fiscal year? A: For FY 2025, the first half payment is due February 20, 2026, and the second half is due July 20, 2026. You may also pay the full annual amount by July 1st without interest.

Q: What property tax credits are available and how do I apply? A: Carroll County offers several tax credits including the Homestead Tax Credit (limits annual assessment increases), Homeowners' Tax Credit for qualifying low-income seniors, and disabled veteran credits. All credits require annual application through the Maryland State Department of Assessments and Taxation, typically by September 1st.

Q: How does the Homestead Tax Credit work? A: The Homestead Credit caps the annual increase in your home's assessed value to 10% or the local inflation rate, whichever is less. This limits assessment growth, not your current market value. You must apply annually and occupy the property as your primary residence including July 1st of the tax year.

Q: How often are properties reassessed in Carroll County? A: Carroll County conducts countywide reassessments every three years as part of Maryland's triennial assessment cycle. The most recent countywide reassessment was effective for the 2024 tax year.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Maryland Property Tax Assessment Appeals Board within 45 days of the assessment notice. You can file online through the state's appeals portal or submit a written appeal with supporting documentation.

Q: What are the penalties for late property tax payments? A: Carroll County charges 1.5% interest per month on delinquent taxes, with a minimum charge. After the 10-day grace period, interest accrues from the original due date. Properties with delinquent taxes may eventually face tax sale proceedings.

Q: Can I pay my Carroll County property taxes online? A: Yes, Carroll County accepts online payments through their official website using bank transfers or credit/debit cards. Credit card payments may include processing fees charged by the payment processor.

Q: Do I pay additional taxes if I live in Westminster or other municipalities? A: Yes, properties within incorporated municipalities like Westminster, Taneytown, or Mount Airy pay additional municipal property taxes on top of the base Carroll County rate. Check your tax bill or contact the municipality for specific rates.

Q: What special district taxes might apply to my property? A: Depending on your location, you may pay additional assessments for fire protection districts, sanitary districts, or other special improvements. These appear as separate line items on your tax bill and vary by geographic area within Carroll County.

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