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Updated 2025 Tax Year

Wicomico County
Property Tax Guide

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

10 Official Sources
8 min read
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Quick Facts
Tax Rate
Varies by location: County rate plus municipal taxes (Salisbury) and special districts - combined rates typically range 1.0% to 1.4%
1st Due
Jul 1
2nd Due
Sep 30
Exemptions
5+ Available
Section 1

How Property Tax Works

Wicomico County, Maryland operates on an annual property tax system that serves as the primary funding mechanism for essential county services including public schools, public safety, infrastructure maintenance, and local government operations. Property taxes in Wicomico County are levied based on the assessed value of real property as determined by the State Department of Assessments and Taxation, with assessments updated on a three-year cycle.

The effective property tax rates in Wicomico County vary significantly depending on your specific location within the county due to multiple overlapping taxing jurisdictions. Property owners may be subject to county taxes, municipal taxes (if located within an incorporated area like Salisbury), and various special district assessments. The combined effective tax rate typically ranges from approximately 2.17% to 3.41% of assessed value, making it important for property owners to understand which taxing districts apply to their specific property location.

It's important to note that actual tax bills can vary considerably even for properties of similar value due to the availability of various tax credits that require separate applications and have specific eligibility requirements and deadlines.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
County General0.8468%Basic county operations and services
Board of Education0.1120%Public school funding
County Fire/EMS0.2800%Fire protection and emergency services
County Total1.2388%Base county tax rate
Debt Service2.1715%County debt obligations
Combined County3.4103%Total county levy
Salisbury Municipal1.0332%City services (applies only within city limits)
Salisbury Fire/EMS0.8468%Municipal fire/EMS services
Salisbury Total1.8800%Additional municipal taxes

Tax rates shown are for FY 2025-2026. Rates vary by location within the county based on municipal boundaries and special taxing districts. Properties outside incorporated areas pay only county taxes, while properties within municipalities like Salisbury pay both county and municipal taxes.

Section 3

When Are Property Taxes Due?

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

First Installment
Jul 1
Delinquent after Dec 10
Second Installment
Sep 30
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 Maryland occur when there are changes to property ownership, improvements, or corrections to assessments during the tax year. The most common triggers include new construction, major renovations, property transfers, or assessment appeals that result in value changes. When a supplemental tax is issued, it represents the difference between the original tax bill and the revised tax amount, prorated for the portion of the tax year affected.

For example, if you complete a $100,000 home addition in March that increases your assessed value, you would receive a supplemental tax bill covering the additional tax liability from March through the end of the fiscal year (June 30). The calculation would be: Additional Assessment ($100,000) × Applicable Tax Rate × Remaining Months in Fiscal Year ÷ 12 months. Supplemental taxes are typically due within 30 days of the bill date and are separate from your regular property tax payments.

Example Calculation

Example 1: $300,000 Property (County Only)

  • Assessed Value: $300,000
  • Less: Homestead Credit (10% assessment increase cap): -$5,000
  • Net Taxable Value: $295,000
  • Annual Tax: $295,000 × 3.4103% = $10,060
  • Monthly Escrow: $838

Example 2: $600,000 Property (Salisbury)

  • Assessed Value: $600,000
  • Less: Homestead Credit (assessment increase cap): -$12,000
  • Net Taxable Value: $588,000
  • County Tax: $588,000 × 3.4103% = $20,053
  • Municipal Tax: $588,000 × 1.8800% = $11,054
  • Total Annual Tax: $31,107
  • Monthly Escrow: $2,592

Example 3: $1,000,000 Property (Salisbury)

  • Assessed Value: $1,000,000
  • Less: Homestead Credit (assessment increase cap): -$20,000
  • Net Taxable Value: $980,000
  • County Tax: $980,000 × 3.4103% = $33,421
  • Municipal Tax: $980,000 × 1.8800% = $18,424
  • Total Annual Tax: $51,845
  • Monthly Escrow: $4,320

Note: Homestead and other tax credits require separate applications and have specific eligibility requirements.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Wicomico County require property tax escrow accounts, where monthly tax payments are collected along with your mortgage payment and held until tax bills are due. Your lender will typically pay your property taxes directly to the county on your behalf. Since Wicomico County property taxes are due in two installments (September 30 and December 31), your lender will make payments twice yearly from your escrow account.

Lenders are required to conduct annual escrow analyses to ensure adequate funds are available, and you may receive refunds for overpayments or additional payment requests if your account is short. You can verify that your taxes have been paid by checking the Wicomico County online tax system or contacting the county directly. If you pay your own taxes without escrow, you're responsible for making both installment payments on time to avoid penalties and interest charges.

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 property taxes due for FY 2025-2026? A: Property taxes are due in two equal installments: September 30, 2025, and December 31, 2025. This split payment system has been in effect since July 2000.

Q: What tax credits are available and do they require applications? A: The primary tax credit available is the Homestead Credit, which caps the annual increase in your taxable assessment. This credit requires a separate application and is NOT automatically applied. Additional credits may be available for seniors, veterans, or disabled individuals, all requiring specific applications with deadlines.

Q: How does the Homestead Credit work? A: The Homestead Credit limits the annual increase in your property's taxable assessment to 10% or less, even if market value increases more. It does NOT reduce your property's market value but caps how much your assessment can increase each year for tax purposes. You must apply for this credit - it is not automatic.

Q: How often are properties reassessed? A: Maryland conducts property reassessments on a three-year cycle. Wicomico County properties are typically reassessed every three years by the State Department of Assessments and Taxation.

Q: What are the penalties for late payment? A: Late payments incur interest charges at a rate set by state law. If taxes remain unpaid, the property may eventually be subject to tax sale proceedings.

Q: Can I pay property taxes online? A: Yes, Wicomico County offers online payment options through their official website. You can also pay by mail, in person, or through authorized payment centers.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Maryland Property Tax Assessment Appeal Board within 60 days of receiving your assessment notice. You can appeal based on value, classification, or exemption eligibility.

Q: Do special taxing districts affect my tax rate? A: Yes, your total tax rate depends on your location within the county. Properties in municipalities like Salisbury pay both county and municipal taxes, while properties in unincorporated areas pay only county taxes. Some areas may have additional special district assessments.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
Tax Doc
2024-2025 TAX RATES & HOMESTEAD CREDIT CAPSdat.maryland.gov
02
Tax Doc
Local Real Property Tax Rates in Marylanddls.maryland.gov
03
Tax Doc
2025-2026 TAX RATES & HOMESTEAD CREDIT CAPSdat.maryland.gov
04
Tax Doc
Question and Answers on Semiannual Property Tax Paymentdat.maryland.gov
05
County
Wicomico County, MD - Official Website | Official Websitezipleaf.us
06
Tax Doc
Guide to the Property Tax Structure in Marylanddls.maryland.gov
07
Tax Doc
Maryland Homestead Property Tax Credit Programdat.maryland.gov
08
Tax Doc
The Baltimore City Property Tax Studydlslibrary.state.md.us
09
Marylandirs.gov
10
Appendix Fmarylandcomptroller.gov
All sources verified as of 2025 Tax Year

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