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Updated 2025 Tax Year

Frederick County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
$1.1100 per $100 of assessed value (county rate), varies by municipality: Frederick City $1.0079, Myersville $0.9967
1st Due
Jul 1
2nd Due
Dec 1
Exemptions
4+ Available
Section 1

How Property Tax Works

Frederick County, Maryland operates on a property tax system that serves as the primary funding source for essential county services including public schools, public safety, infrastructure maintenance, and local government operations. The county's property tax is levied on the assessed value of real estate and personal property, with the tax year running from January 1 through December 31.

Property tax rates in Frederick County vary by location within the county due to different municipal boundaries and special taxing districts. For the 2024-2025 tax year, the standard county rate is $1.1100 per $100 of assessed value, though residents of incorporated municipalities may pay different rates - Frederick City residents pay $1.0079 per $100, and Myersville residents pay $0.9967 per $100. Property owners should verify their specific tax rate based on their exact location, as additional special assessments or municipal variations may apply to their property.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100 assessed value)Description
Frederick County Base$1.1100Standard county-wide property tax rate for FY 2024-2025
Frederick City Municipal$1.0079Reduced rate for properties within Frederick City limits
Myersville Municipal$0.9967Reduced rate for properties within Myersville limits

Note: These rates apply to the July 1, 2024 - June 30, 2025 fiscal year. Rates may vary further based on specific special taxing districts or additional assessments in your area. Property owners should verify their exact rate with the Frederick County Bureau of Revenue based on their property's location.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Frederick 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 taxes in Frederick County are additional property tax assessments issued when there are changes to property ownership, new construction, or improvements that increase a property's assessed value during the tax year. These supplemental bills are calculated based on the difference between the old and new assessed values, prorated for the remaining months in the tax year.

For example, if you complete a $50,000 home addition in March and your property's assessed value increases accordingly, you would receive a supplemental tax bill covering April through December (9 months) based on the additional assessed value. The supplemental tax would be calculated as: ($50,000 ÷ 100) × $1.11 × (9 months ÷ 12 months) = $374.25. Supplemental tax bills are typically due 30 days after issuance and are separate from your regular semi-annual property tax payments.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Less: Homeowner Tax Credit (estimated): -$500
  • Net Taxable Value: $299,500
  • Annual Tax: ($299,500 ÷ 100) × $1.11 = $3,324.45
  • Monthly Escrow: $277.04

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Less: Homeowner Tax Credit (estimated): -$500
  • Net Taxable Value: $599,500
  • Annual Tax: ($599,500 ÷ 100) × $1.11 = $6,654.45
  • Monthly Escrow: $554.54

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Less: Homeowner Tax Credit (estimated): -$500
  • Net Taxable Value: $999,500
  • Annual Tax: ($999,500 ÷ 100) × $1.11 = $11,094.45
  • Monthly Escrow: $924.54

Note: Tax credits shown require application and approval. Actual credits may vary based on income and other eligibility factors. Examples use standard county rate - municipal rates may differ.

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Section 5

Escrow & Property Taxes

Most mortgage lenders require property tax escrow accounts for Frederick County homeowners, where monthly payments are collected along with your mortgage payment and held until tax bills are due. Your lender typically pays your property taxes directly to Frederick County on the June 5th and December 5th due dates from your escrow account balance.

Lenders are required to conduct annual escrow analyses to ensure adequate funds are collected, and they may adjust your monthly escrow payment if property taxes increase or decrease. You should receive an escrow analysis statement showing the projected tax amounts and any payment adjustments. It's important to review your annual tax bills and escrow statements to verify accuracy, as you remain ultimately responsible for ensuring your property taxes are paid correctly and on time, even when using an escrow account.

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 Frederick County property taxes due for the current tax year? A: Property taxes are paid in two installments - the first half is due June 5th and the second half is due December 5th for the 2024 tax year.

Q: What tax credits are available and do I need to apply? A: Frederick County offers a Homeowner Tax Credit and Senior Tax Credit supplement, both of which require application - they are not automatic. These are tax credits that reduce your tax bill, not exemptions that reduce assessed value.

Q: How does the Homestead Credit work? A: Maryland's Homestead Credit caps the annual increase in assessed value for your primary residence, limiting assessment growth rather than reducing market value. You must apply for this protection - it's not automatic.

Q: How often are properties reassessed in Frederick County? A: Maryland requires property reassessments at least every three years, though Frederick County may conduct assessments more frequently based on market conditions and state requirements.

Q: What happens if I pay my property taxes late? A: Late payments incur interest charges and penalties. Contact the Frederick County Bureau of Revenue immediately if you cannot make the payment deadline to discuss options.

Q: Can I pay my property taxes online? A: Yes, Frederick County typically offers online payment options through their official website. Check the county's revenue department website for current payment methods and any associated fees.

Q: What if I disagree with my property assessment? A: You can appeal your assessment through the Property Tax Assessment Appeals Board. Appeals must typically be filed within a specific timeframe after receiving your assessment notice.

Q: Do I pay different rates if I live in an incorporated city? A: Yes, residents of Frederick City pay $1.0079 per $100 and Myersville residents pay $0.9967 per $100 of assessed value, which are different from the standard county rate of $1.1100 per $100.

Q: Are there special district taxes in addition to regular property tax? A: Some areas may have additional special district assessments for services like water, sewer, or improvement districts. Check with the county revenue office to determine if your property is subject to any special assessments.

Q: Where do I apply for available tax credits? A: Applications for tax credits should be submitted to the Frederick County Bureau of Revenue. Contact them directly for current application forms, deadlines, and eligibility requirements.

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