Business Tax Information

General Information

Incorporated and unincorporated businesses are charged a tax for furniture, fixtures, and equipment utilized in the operation of a business. Property is assessed by the State Department of Assessment and Taxation (SDAT) and forwarded to the County for billing. Most businesses must file a personal property tax return each year. If you are unsure whether you are required to file, please contact SDAT at 410-767-1170 (for corporations, LLCs, LLPs, and limited partnerships) and 410-767-4991 (for sole proprietorships and general partnerships) or toll free at 1-888-246-5941.

The SDAT 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 received from SDAT for accuracy.

Personal Property tax bills are mailed throughout the taxable year (July – June), depending on when personal property tax returns were filed by a business. A bill mailed in July that is paid prior to August 1st receives a ½% discount on the County Tax. Personal Property taxes billed in July, August, or September are due September 30th. Personal Property taxes billed in any other month are due by the last day of the month. For any taxable year, the taxes billed are based on personal property located in Washington County as of January 1 of that same year.


Tax Rates

Personal Property tax rates are set by the Board of County Commissioners. See Tax Rate Chart. Also see Hagerstown-Washington County EDC Tax Rates Page


Assessment Questions

Questions regarding the personal property tax return, your assessment, business closings, and other related issues should be addressed to SDAT or 410-767-1170 (for corporations, LLCs, LLPs, and limited partnerships) and 410-767-4991 (for sole proprietorships and general partnerships) or, in Maryland, call toll free at 1-888-246-5941.

Questions regarding tax rates, due dates, interest charges, and payments should be addressed to Washington County Treasurer at 240-313-2110 or email us at treasurer3@washco-md.net.


What happens if I don't file?

Personal Property Tax Returns are due to the SDAT by April 15th each year. Extensions of the filing deadline up to 60 days can be granted if the requests are made on or before April 15th. Visit SDAT to file an extension.

A business which files an annual return after the due date of April 15 (June 15 for those with approved extensions), will be assessed penalties by the State of Maryland. Businesses which do not file a return are subject to an estimated assessment of up to twice the estimated value of the personal property owned.

Questions regarding the personal property tax return, your assessment, business closings, and other related issues should be addressed to SDAT 410-767-1170 (for corporations, LLCs, LLPs, and limited partnerships) and 410-767-4991 (for sole proprietorships and general partnerships) or, in Maryland, call toll free at 1-888-246-5941.

Questions regarding tax rates, due dates, interest charges, and payments should be addressed to Washington County Treasurer’s Office at 240-313-2110 or email us at treasurer3@washco-md.net.


What happens if I don't pay?

Delinquent taxes are subject to interest and penalty at the rate of 1% per month on all County taxes. Personal property taxes that are more than 90 days delinquent are turned over to legal counsel for collection. Washington County will pursue all legal means to collect taxes due. Business licenses will not be renewed for any business that fails to pay its Personal Property tax.


Business Licenses

Businesses which sell goods or merchandise within Washington County must obtain a business license from the Clerk of the Court. The Clerk of the Court can be reached at 301-791-3085.