Personal Property Tax

Personal Property Tax is annual tax levied on business-owned personal property located in Cecil County and generally includes furniture, fixtures, office and industrial equipment, machinery tools, supplies, etc.


The Treasurer's Office maintains all tax accounts for personal property, including billing, processing additions, abatements, address changes, and tax liens.


Personal property tax bills are mailed throughout the taxable year (July - June) as assessment information is received from the state.  The basis for the assessment is the Personal Property Tax returns filed annually by businesses.  For any taxable year, the taxes billed are based on personal property located in Maryland as of January 1 of that same year.


The State Department of Assessments and Taxation determines the taxable assessment (assessed value) of your personal property based on the original cost less an annual depreciation allowance.  It is important to verify any assessment notices in a timely manner so you don't lose your right to appeal.

In the event you close your business, it is important to notify the State Department of Assessments and Taxation and advise them of the disposition of your business assets. Failure to do so will result in an estimated assessment and tax bill.


Tax rates are set by the Board of County Commissioners each fiscal year.  The rates are based on $100 of assessed value (taxable assessment).  Taxes are calculated by dividing the taxable assessment by $100 and then multiplying by the tax rate.


For questions regarding the personal property tax return, your assessment, business closings, and other related issues, please contact the State Department of Assessments and Taxation  in Baltimore at (410) 767-1170 (for corporations, LLC's, LLP's and limited partnerships) or 410-767-4991 (for sole proprietors and general partnerships) or you may write to: State Department of Assessments and Taxation, 301 W. Preston St., Room 806, Baltimore, MD  21201.  They also have a toll free number:  1-888-246-5941.

The State website also has a list of frequently asked questions concerning personal property taxes.