FREQUENTLY ASKED QUESTIONS
Ø Additional Tax Bills
Ø Assessments and Appeals
Ø Bills Mailed
Ø Change of Address
Ø Change of Resident Status
Ø Charges
Ø Contact Us
Ø Convenience Fee
Ø County Tax
Ø Credits
Ø Delinquent Notices
Ø Development District Tax (CDA)
Ø Due Dates
Ø Exemptions
Ø Homeowner's Property Tax Credit
Ø Homestead Tax Credit
Ø Hours of Operation
Ø Interest and Penalty
Ø Last Updated
Ø Location
Ø Mailing Address
Ø Mortgage Information
Ø Mortgage Refinancing
Ø Municipalities
Ø Municipal Tax
Ø Payment Options
Ø Privacy of the Tax Bill
Ø Receipts
Ø Redemption by Owner
Ø Refunds
Ø Semi-Annual Tax
Ø Sold Property
Ø Solid Waste Charge
Ø Special Area Tax
Ø State Tax
Ø Tax Levy Year
Ø Tax Bill
Ø Tax Lien Sale
Ø Tax Rate Schedule
Ø Tax Types
Ø Transferring Property
County Tax Credits and Forms Links:
Exemptions (State and County)
Arts & Entertainment Credit (County and Frederick City)
Agricultural Use Assessment (State and County)
Agricultural Land Preservation (Federal, State and County)
Agricultural Transfer Tax (State and County)
Brownsfields Property Tax Credit (State and County)
Golden Mile Tax Credit (County and Frederick City)
Historical District Tax Credit (State, County and Frederick City)
Senior Citizen Tax Deferral (County)
Surviving Spouse of a Fallen Emergency Worker Tax Credit Application (County)
Surviving Spouse of a Fallen Emergency Worker Certification of Service (County)
Surviving Spouse of a Fallen Emergency Worker Annual Eligibility Certification (County)
How often is the Treasury website updated?
The Treasury Property Information website is in real time. Payments are reflected as soon as they are posted to the account.
Contact Us
The Treasury Department is a department within the Frederick County Division of Finance.
The main numbers for the Treasury are:
Treasury 301-600-1111
Transfer and Recordation Office 301-600-6718
Fax Number 301-600-2347
For the Hearing Impaired, please use the Maryland Relay Service.
Treasury Email Address:
Where is the Treasury Located?
The Treasury is located at 30 North Market Street Frederick.
View map Directions
What are the hours of operation?
The Treasury is open Monday through Friday, 8:00 am to 4:00 pm, with the exception of County holidays. You may also call us during those hours at (301) 600-1111.
What is the mailing address for the Treasury?
Frederick County
Treasury Department
30 North Market Street
Frederick, Maryland 21701
I am having trouble getting through to an operator. What can I do?
From about the end of July until the end of September, the County's telephone line (301) 600-1111 can be very busy. To accommodate the number of telephone calls, the system holds calls and transfers them, in turn, to an operator. Operators are available to answer questions between the hours of 8:00 am and 4:00 pm. Please be patient and your call will be answered as soon as possible. You may send an e-mail message directly to the Treasury Department by sending your question to
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PRIVACY & THE COUNTY'S INTERNET WEBSITE
I don't want others to see my tax bill. Is that possible?
The Maryland Public Information Act (MPIA) at State Government Article, Section 10-601 et. seq. of the Maryland Annotated Code, provides that all public records are open to inspection. Tax records and related recording information contained in the County tax system, which is available on the County internet site, are public records made and received in connection with the transaction of public business.
All county public records are subject to inspection by any person unless the records are privileged or confidential and by law exempted from the MPIA. There is no law which declares these records to be privileged or confidential and there is no exemption for these records under MPIA.
What is the Treasury Department and what is its relationship to the State of Maryland?
One of the primary objectives of the Treasury Department (a department within the County government's Division of Finance) is to collect property taxes on behalf of the State, County and local municipalities. The State assesses all property in Maryland and maintains the database for real property tax accounts.
What is the difference between Real Property and Personal Property?
Real Property is assessed on the physical (land) and/or improved (dwelling) components of the property.
Personal Property is assessed on the assets and inventory of a company or business. At this time Frederick County levies a limited business personal property tax, on machinery and equipment that is used to generate electricity or steam for sale, or hot or chilled water for sale that is used to heat or cool a building. (Frederick County Code 1-8-9)
ASSESSMENTS AND TAX RATES
All real property (real estate) in Frederick County is subject to taxation, except that which is specifically exempt. Each property is assessed every three years by the State Department of Assessments and Taxation (SDAT). Should you wish to discuss your assessment or the appeals process, please call SDAT at (301) 815-5350 or visit their website at http://www.dat.state.md.us/.
I appealed my assessment but my taxes are due, what should I do?
Obligation to pay taxes is not stayed or suspended pending an appeal of the assessment.
How are my real property taxes calculated?
Real property tax is calculated by multiplying the tax rate by the property's assessed value per $100. The tax rate is set each year by the Board of County Commissioners. The tax rate schedule is available at /index.asp?nid=3188
What is the taxable levy year?
The tax year covers the period from July 1st to June 30th. This represents the tax levy year. In Frederick County, this same period is also designated as the County's fiscal year.
What municipalities have their taxes collected by Frederick County?
Frederick County Government collects taxes for the following twelve (12) municipalities:
Brunswick Burkittsville
Emmitsburg Frederick
Middletown Mt. Airy
Myersville New Market
Rosemont Thurmont
Walkersville Woodsboro
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When are the tax bills mailed?
Annual & Semi-annual tax bills are mailed to homeowners in July of each year. The tax bills are also posted to the website by July 1st.
Why is there only one return envelope in the tax bill?
Even if you are on a semi-annual payment schedule requiring that you make two separate payments, only one envelope is provided due to the cost of mailing the tax bills. Please do not use this envelope for any other than the intended purpose.
What if I did not receive a tax bill?
Bills are mailed to all taxpayers in July. If you have not received your bill, please check the website. Chances are that you may have forgotten to notify the State Assessment office of your change of address and the tax bill was returned to us.
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Please note that failure to receive a tax bill does not relieve taxpayers of their obligation to pay the tax bill.
Do you send a bill for the second installment?
No, the County does not send a new tax bill for the second installment. The original tax bill has two coupons, one for each installment.
Is a delinquent notice sent?
Delinquent notices are the Tax Lien Sale notification bills, which are sent in March. This shows the amount that is due depending on which month (March or April) the payment is made. This notice also advises the taxpayer of the consequence is the bill remains unpaid (i.e., a tax lien for the property will be sold at the tax lien sale in May.)
When are tax payments due?
Annual tax bills are due September 30, a discount of 1% is given for payments received in July and a discount of 1/2% is given for payments received in August.
First semi-annual installments are due September 30.
Second semi-annual installments are due December 31.
Interest begins to accrue on all unpaid balances on October 1.
Supplemental and revised tax bills are due 30 days from the time of issue.
Payments received by the Treasury Department office via the U.S. Postal Service that are postmarked by the last calendar day of any given month will be credited to the account as of the postmark date, so long as the payments are received within three (3) calendar days of the last calendar day of the month.
Any payments received on the fourth (4th) calendar day of the month and beyond will be credited as received the month following the postmark date, with any and all additional interest and fees accrued and applied to the account.
Payments made in person at the Treasury Department office must be made by the close of business on the last business day of the month to be credited to the account as received in that month.
I have already paid my taxes. Why am I getting another tax bill?
If you received another bill, it is most likely because there has been an adjustment to your account. These adjustments could be for tax credits, increased assessments, abatements, or other changes which result in either a supplemental tax bill or a revised tax bill.
New Construction Bills:
In the case of new homes, most often the developer pays the land bill only (i.e., the unimproved portion of your property) since the State Assessment office may not have assessed the dwelling (i.e., your home or the improvement portion of your property). In these cases there is a New Construction bill. New Construction bills are based on when the state assesses the dwelling. The supplemental bills will be in the form of a half year bill, which covers the period January 1st ? June 30th.
These New Construction bills are mailed only to the homeowner (these bills are not sent to the lender) and are due within 30 days. If the homeowner escrows their taxes and would like the lender to pay the new construction bill, the homeowner must send the tax bill to the lender.
After the State Assessment office makes and adjustment to an assessment, the homeowner will receive a revised tax bill that reflects those changes (these bills are not sent to the lender). If the homeowner escrows their taxes and would like the lender to pay a revised bill, the homeowner must send the tax bill to the lender.
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Do I qualify for the semi-annual tax payment plan, and if so, how do I sign-up? Will I benefit from paying my taxes semi-annually?
Effective July 1st, 2000, a semi-annual tax payment schedule became mandatory for all owner-occupied residential property owners in the State of Maryland. Taxpayers may opt to pay annually, but they must notify their lender prior to May 1st of their intention. The County and the mortgage lenders will assume that taxes are being paid semi-annually unless the taxpayer notifies their mortgage lender that they want to pay annually. You do not need to notify the County; the County will accept either an annual or semi-annual payment.
Semi-annual tax payments are due in two installments; the first in September 30th and the second on December 31st. While there is no service charge associated with the semi-annual payment program, if a semi-annual payment becomes delinquent, interest and penalty charges are calculated on the amount of the delinquent payment beginning the day after it was due (e.g., if the first installment payment was not made by September 30th, interest and penalties will accrue starting October 1st..)
Is there a discount for paying early?
Yes, there is a 1% discount if payment is received in our office on July 31st or the last business day of the month. There is ½% discount if payment is received in our office by August 31st or the last business day of the month. Postmarks are not accepted.
Can I prepay my taxes for next year?
No. Since each levy year has its own tax bill, and tax bills are not prepared until July of the year in which they are due, payments cannot be made and posted to your account prior to that date.
How can I pay my taxes?
TO PAY ONLINE:
By Credit Card
Frederick County has partnered with Official Payments Corporation (OPC) to facilitate automated credit card payments by phone and through our internet website. OPC assesses a convenience fee each time the service is used. Payments by credit and check cashing cards are assessed a convenience fee of approximately 2.5% of the property tax payment amount. Frederick County receives no money from this convenience fee.
If you encounter problems with your OPC transaction, please contact OPC Customer Service at
1-800-487-4567 (Pacific Standard Time).
To Pay By Mail
Frederick County
Treasury Department
30 North Market Street
Frederick, Maryland 21701
To Pay In Person
Payments to the County may be made at the Treasurer's Office located at 30 North Market Street in Frederick. Hours of operation are 8:00 am - 4:00 pm, Monday through Friday. Accepted forms of payment are cash, checks, money orders and Discover Credit Card (there is a convenience fee for the Discover Card when paying in person).
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Payment Amount
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Discover Card Fee
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$0.00 to$500.00
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$ 5.00
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$500.01 to $1,000.00
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$12.00
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$1,000.01 to $2,000.00
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$24.00
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$2,000.01 to $3,000.00
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$38.00
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$3,000.01 or more
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$48.00
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For Lenders there is a Mass Payment Option
Lenders, if you are interested in the Mass Payment Process, please contact our billing office at
(301) 600-1111.
What if I realize later that I don't have funds to cover this check?
To protect you from return check fees, we ask that you not attempt to make payment to Frederick County. Please make sure that sufficient funds are available in your checking account when payment is made.
Why is there a convenience fee?
The credit card service charge is not a tax but the merchant discount and processing fee charged by the bank and the credit card processor. The County does not keep any of the service charges; it is passed entirely on to third parties. While the County would like to offer credit card payments free of charge, the County cannot charge all taxpayers for credit card use by a few individual taxpayers. Hence, only the individual using the card is charged. As you may be aware, there have always been costs associated with using credit cards. For most business, these costs are included in the price of the goods sold.
How do I get a receipt for my tax payment?
Your receipt is your cancelled check, your bank or credit card statement, or your validated receipt from the cashier (if you paid in person). You may also use a copy of your tax bill which shows a zero balance. You may also send in a self addressed stamped envelope with a request for a receipt.
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INTEREST & PENALTY
What if my taxes are not paid on time?
Payments for annual bills and the first installment of semi-annual bills must be received in our office before the close of business the last business day of September to avoid interest charges. On October 1st interest will begin to accrue on unpaid balances at a rate of 1% per month. Unpaid taxes become delinquent March 1st. Delinquent taxes are subject to additional interest and penalties until paid in full. Interest and penalties are calculated on the new amount of the bill, after any credits are applied. Delinquent taxes, including unpaid penalties and interest charges, will result in the sale of a property tax lien at a public auction held on the second Monday in May of the subsequent calendar year. A tax sale will also occur if the taxpayer owes an amount equal to the interest and penalty, even if the amount of the tax bill has been paid. Accounts eligible for tax sale are listed for three consecutive weeks in a Frederick County newspaper and are subject to an advertising fee. Property tax accounts taken to the tax sale may be subject to additional legal costs incurred by the new lien holder.
Can I appeal the interest and penalty charges?
The payment due dates are pursuant to Maryland State Law, which also determines how the interest and penalty may be calculated and applied to an account.
TAX LIEN SALE
What is the Tax Lien Sale?
Pursuant to the Maryland State law, each local jurisdiction holds an annual tax sale to sell property liens for unpaid property taxes and other charges to the highest bidder. The new certificate holders, upon being awarded the winning bid, pay the County the outstanding taxes and charges, including any penalty and interest charges. Please note that the County sells the lien on the property at tax sale, not the actual property.
When is the Tax Lien Sale?
The tax lien sale is held every year on the second Monday in May.
Where can I find more information about the annual Tax Lien Sale?
Tax Lien Sale Information
Where can I find the final results of the Tax Lien Sale? [link]
Historical results of the Tax Lien Sale
Tax Lien Sale Redemption by Owners
The owner or other person having an estate or interest in the property sold has the right to redeem the property tax lien at any time until the right of redemption is finally foreclosed by an order of the Circuit Court (Section 14-827). During this period of redemption, the owner of the property has the right to continue in possession of and to exercise all rights of ownership until such time as the right of redemption is foreclosed (Section 14-830).
To redeem a property tax lien, the owner shall:
1. Determine the redemption amount and the need to obtain a release for actual and reasonable expenses from the certificate of sale holder by calling (301) 600-1111;during the first four months after the date of the tax sale, properties may be redeemed without payment of the expenses listed below, including legal fees;
2. Reimburse the certificate of sale holder for actual and reasonable expenses incurred after a four month waiting period in preparation for any action to foreclose the right of redemption, and obtain a release from the certificate of sale holder, the plaintiff, or their attorney, that all reimbursable fees and expenses, if any, were satisfied; and
3. Present the release to the collector and pay all redemption amounts due described below and all taxes in arrears after the tax sale to bring the tax account current. The redemption amount includes the amount due sold at tax sale, any interest computed from the date of tax sale to the date of the redemption payment (Section 14-828), and reimbursement to the certificate of sale holder for actual and reasonable expenses incurred after a four month waiting period in preparation for any action to foreclose the right of redemption, including fees paid for recording the certificate of sale, for actual and reasonable attorney's fees for each certificate of sale, for expenses incurred in the publication and service of process by publication, for reasonable fees for a necessary title search, and for taxes (together with interest and penalties) arising after the date of sale that have been paid by the plaintiff or the holder of the certificate of sale (Section 14-843). The current redemption interest rate, as stated on the certificate of sale, is 8 percent per annum. Redemption payment must be made by certified check, cashier' s check, money order, or cash to Frederick County.
When all redemption obligations are satisfied by the owner, the Collector shall;
1. Notify the holder of the certificate of sale that the property was redeemed and the certificate must be surrendered to the Collector; and
2. Upon receipt of the certificate of sale, remit all money received for redemption and the high-bid premium, to the holder of the certificate (Section14-828c); the County will refund the high-bid premium without interest, to the holder of the tax sale certificate on redemption of the property tax lien or to the plaintiff in an action to foreclose the right of redemption on delivery of a tax sale deed for the property for which the high-bid premium was paid. The high-bid premium is not refundable after the time required (under Section 14-833) for the filing of an action to foreclose the right of redemption, if there has been no redemption and if an action to foreclose the right of redemption has not been filed within that time.
The property owner is provided with the telephone number of the purchaser of the certificate of sale and is required to secure such release.
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REFUNDS
What if there is an overpayment on the account? How do I get a refund?
If there is a credit balance on the web tax bill, in most cases a refund will be generated automatically. However, if a refund is not generated the homeowner needs to scroll to the bottom of the tax bill and click on the refund request for to obtain the necessary information.
Download a Refund Request Form or request it from the Treasury Department at 301-600-1111. The on-line form requires Adobe Acrobat Reader.
TAX TYPES
What services are provided by the taxes?
GENERAL COUNTY TAX
This tax is levied on all property in the County and funds, in part, such basic services as police protection, elementary and secondary education, the community college, transportation, libraries, health and social services.
STATE PROPERTY TAX
This tax is levied by the State of Maryland and is used for the payment of principle and interest on State Bonds. This tax is levied on real property only.
MUNICIPAL DISTRICT PROPERTY TAX
This tax is levied by each municipality within the County. Although the services provided by tax revenues differs for each municipality, it is used generally for services such as street and sidewalk maintenance, trash removal, tree care, sanitation, and police protection.
SPECIAL AREA PROPERTY TAX
These taxes are levied in specially defined areas of the County to fund defined projects and programs. The Fire District Tax, which funds fire and rescue services, is levied at either the Urban or Suburban tax rate based upon the first due fire company for the property. Some areas of the county are not levied the Fire Tax District as their first due fire companies are fire companies outside Frederick County.
COMMUNITY DEVELOPMENT AUTHORITY TAX
Additional taxes are levied only in specially defined areas, properties in these areas are levied special taxes and assessments that are used to pay the debt service on bonds that finance specific infrastructure improvements.
LIGHTING DISTRICT TAX
This tax is levied in specially defined areas of the county to fund electric lighting.
What are the other charges and fees?
SYSTEM BENEFIT CHARGE
All taxpayers are billed directly for County supported solid waste and recycling services, facilities, and programs. The System Benefit Charge is made up of components that vary based on the services provided by the County. Residential rates are applied per dwelling unit for both single and multi-family properties. Non-residential rates are applied to properties with improvement values greater than $5,000 and the number of billing units is based upon the primary use of the property, structure area and land use code. Inquiries regarding the System Benefit Charge should be directed to the Division of Utilities and Solid Waste Management.
BAY RESTORATION FEE
In 2004 Maryland created the Bay Restoration Fund. This fund is to be used for grants and loans to upgrade technology at wastewater treatment plants, upgrade failing septic systems and pay for cover crops on farmland to reduce the amount of nitrogen flowing into the Bay. The County is required to collect the fee for those residences with private septic systems. If applicable, this fee has been added to your property tax bill. For more information, visit the Maryland Department of the Environment.
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CREDIT PROGRAMS
Are there any programs to assist taxpayers in paying their bills?
Yes, There is a Homestead Property Tax Credit. This credit is used to assist homeowners who are impacted by large assessment increases, the State of Maryland, Frederick County, and several municipalities limit the annual taxable assessment increase for owner-occupied residential properties. The County limit is 5% and the State is 10%. The municipalities vary from 0% to 10%. This homestead tax credit is administered by the state and is automatically applied to all properties listed as 'Principle Residence' and where the property owner has lived in the residence for 12 months prior to the issuance of the bill. If you are eligible but did not receive the credit or wish to learn more about the program, please contact SDAT at 301-815-5350 or visit their website at www.dat.state.md.us/sdatweb/taxcredits.html..
In addition, there is a Homeowner's Property Tax Credit Program, including a County Supplemental tax credit which are administered by the State and the tax credits are granted to eligible homeowners of all ages. Applications for this program must be filed by September 1 of the current tax year. The program provides tax credits for homeowners who qualify on the basis of their household income. For further information or to obtain and application form, contact SDAT at 301-815-5350 or visit their website at www.dat.state.md.us/sdatweb/taxcredits.html.
The State has other real property tax exemption programs available to those that qualify. These programs include but are not limited to blind persons and their surviving spouses, disabled veterans and their surviving spouses, and the surviving spouse of a military casualty. Programs are also available for churches, cemeteries, and charitable or educational properties. For further information or to obtain an application form, contact SDAT at 301-815-5350 or visit their website at www.dat.state.md.us/sdatweb/taxcredits.html.
I am a senior citizen, is there any tax assistance available to me?
If you have resided in your home for at least five consecutive years, are at least 65 years of age or are permanently and totally disabled and meet income eligibility requirements, you may be eligible for deferment of increases in County real property tax. If you participate in this program, a lien will be placed on the property for the amount of the deferral plus 3% annual interest. Applications may be requested from the Frederick County Treasury Department at 301-600-1111.
OTHER COUNTY TAX PROGRAMS
The County offers other tax programs for agricultural property and historical district property.
EXEMPTIONS
Disabled veterans and blind persons who are exempt from property taxes under State law can apply for a refund of property taxes for the past three years. For information or an application, call SDAT at 301-815-5350 or visit their website at www.dat.state.md.us/sdatweb/taxcredits.html.
How will tax credits be paid to taxpayers?
Homeowners' tax credits will be displayed on the tax bill. The amount of the credit will appear on the bill and will be used to reduce the tax amount due. If the credit is used after the taxes are paid, a refund will automatically be issued to the taxpayer.
CHARGES
Why am I receiving a tax bill when the property is tax exempt?
Chances are the bill you received is for The System Benefit Charge or the Bay Restoration Fee. Even though you may be exempt from paying property taxes, the exemption does not extend to these charges.
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MORTGAGE COMPANY INFORMATION
Frederick County does not maintain mortgage company information. We are required by law to send the tax bill to the property owner. We do not send bills to mortgage companies. Rather we make an electronic file available that mortgage companies can access and use to remit payment. Otherwise tax bill information is on our website. If a property owner believes that a mortgage company will be paying the tax bill on their behalf, they should verify this arrangement with their mortgage company.
My mortgage company says they paid the County in July and it is now August. Why is the payment not showing on my account?
Many mortgage companies outsource their tax paying process to a third party tax service bureau. Because the lenders must have their list of accounts to be paid and the funds deposited with the tax service by a specific date, they tell their clients that they have paid the County. The County has established a schedule for the Lenders and Service Bureaus to submit their payments, so the accounts may be credited in a timely fashion (usually, the last week of July or December). In short, there is often at least a few weeks between the time that the payment leaves the mortgage lender and that it is received and processed by the County.
TRANSFERRING & REFINANCING PROPERTY
If you are transferring (i.e., selling) your property and your tax bill is unpaid at the time of settlement, taxes will be collected by the settlement attorney. Pursuant to Maryland State Law, all real estate taxes must be current (i.e., paid) before the deed can transfer to the new owner.
Problems may arise, most often around the time that property tax payments are due in July and December, respectively. If the original mortgage lender sent the payment, but it has not been posted to the account at the time of settlement, then payments will need to be collected at settlement in order to pay property taxes and have the deed recorded. There are two scenarios that effect how the overpayment would be handled:
In the event that the settlement payment is made prior to the mortgage lender
(assuming the lender uses the mass payment option to pay taxes), then there
in no need for the seller to request a refund from the County, because the money
will automatically be returned to the lender. The seller would need to contact their
lender for a refund.
In the event that the settlement payment is made after the mortgage lender, there
May be a need for the seller to request a refund from the County.
The County makes every effort to avoid overpayments (e.g., the settlement attorney's payment is reviewed prior to posting), and will return the check representing the overpayment to the law firm for distribution to the client. However, in some cases payments may post and be eligible for a refund. In these cases, the seller needs to provide a copy of their escrow analysis from the lender and the settlement HUD1 document as proof for requesting a refund.
MORTGAGE REFINANCING
In contrast to a property transfer, Maryland State law and the County do not require that property taxes must be paid if you refinance your mortgage. However, often mortgage lenders will require that property taxes must be current before the new mortgage is issued to the taxpayer.
In cases where an overpayment may have resulted from a property tax payment by both the previous and the new mortgage lender, the procedure is identical as that shown in the previous 'Property Transfer' section.
CHANGE OF ADDRESS
How do I correct the name and address on my tax bill?
If the wrong mailing address appears on the tax bill or the real property assessment notice, or you would like to change the address to which your tax bills, assessment notices and other correspondence should be mailed, please call the State Assessment Office (SDAT) 301-815-5350 or visit the SDAT internet website http://www.dat.state.md.us/ to email your request to the State. You will need to provide the account number of the address of the property and the resident status. Once the correction is made by SDAT, the county will automatically receive information from the State. However, please remember that since the State maintains the database, the County can not make any changes to your property tax account including the mailing address. Please note that failure to change the mailing address does not relieve the tax payer of their obligation to pay the property tax bill, interest charges, or penalties.
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RESIDENT STATUS
I am the principle resident how do I make that change?
To change your residency status, please contact the State Assessment Office at 301-815-5350.
A person or married couple can only have one principal residence. Principal residence is the dwelling where the homeowner regularly resides and is the location designated by the owner for the legal purposes of voting, obtaining a driver's license and filing income tax returns.
Only the owner's principal residence is eligible for the Homestead Tax Credit, the Homeowner's Tax Credit and other State and local tax credit programs. In addition, only the owner's principal residence is eligible for the semi-annual property tax payment program. The State Assessment Office may request documentation to verify that a dwelling is the principal residence of a homeowner.
PROPERTY SOLD
What should I do with a bill that I received for property that I no longer own?
Return the bill to: Frederick County
Treasury Department
30 North Market Street
Frederick, Maryland 21701
Please enclose a short note indicating that the property was sold.
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