How often is the Treasury website updated?
The Treasury website is updated daily, Monday through Friday.
| Treasury is a division of the Montgomery County Department of Finance.
| The main numbers for Treasury are:
| Real Estate, Personal, and Tax Lien Sale Tax Office
| (This is an automated line)
| Transfer and Recordation Office
the Hearing Impaired, please use the Maryland Relay Service.
the A T & T Language Line to assist customers of various nationalities.
Where is Treasury
located at 255 Rockville Pike in Suite L-15
What are the hours
is open Monday through Friday, 8:00 am to 4:30 pm, with the exception
of County, State and Federal holidays. You may also call us during
those hours at (240) 777-8930.
is the mailing address for Treasury?
Rockville Pike, Suite L-15
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 (240) 777-8950 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 a.m. and 4:30 pm. Automated tax information
is available 24 hours a day and on weekends.
Please be patient
and your call will be answered as soon as possible. You may also
access the MC311 portal to place a service request or to find an answer.
PRIVACY & THE
COUNTY'S INTERNET WEBSITE
want others to see my tax bill. Is that possible?
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 by laws or 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
What is the
Division of Treasury and what is its relationship to the State
One of the
primary objectives of the Division of Treasury (a division within
the County government's Department 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.
the difference between Real Property and Personal Property?
is assessed on the physical (land) and/or improved (dwelling) components
of the property.
is assessed on the assets and inventory of a company or business
and is based on the company/business income tax return that is
filed with the State Of Maryland.
AND TAX RATES
All real property
(real estate) in Montgomery 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 in more detail,
or have a question regarding the assessment appeals process, please
call SDAT at (240) 314-4510 or visit their website at www.dat.state.md.us
my assessment but my taxes are due, what should I do?
to pay taxes is not stayed or suspended pending an appeal from
I have paid my taxes and then the assessment is lowered? How
do I get a refund?
On the final
determination of an appeal, any money paid by a taxpayer that exceeds
the amount properly chargeable under the determination shall be
refunded at the same rate of interest that the taxes would have
borne if the taxes were determined to be overdue. That rate is
How are my real property taxes
tax is calculated by multiplying the tax rate (per $100) by the
property's assessed value. The tax rate is set each year by the
rate schedule is
available on the web. To use the rate schedule, locate the tax
rate on the tax bill, (for example, R42), then go to the schedule
and match the number with the tax class line on the schedule.
Read across the line to view which taxes apply to that property.
What is the taxable
The tax year
covers the period from July 1st to June 30th. This represents the
tax levy year. In Montgomery County, this same period is also designated
as the County's fiscal year.
Municipalities have their taxes collected by Montgomery County?
County government collects taxes for the following twenty-two (22)
of Garrett Park
#3, Village of Chevy Chase
of Glen Echo
of Chevy Chase
#5, Village of Chevy Chase
of Martin’s Additions
of Washington Grove
of Takoma Park
The "look" of
the printed tax bill.
The tax bill
indicates on the front if there are any outstanding or unpaid prior
year tax bills. If the lien on the property has already been sold
at tax sale, a note will be on the bill advising that there is
a tax lien on the account.
Only the annual
printed bill will show WSSC Remaining. Bills printed "in house" will
not show this note. The WSSC remaining shows the unpaid amount
pertaining to the construction of the water and sewer lines leading
to your property. For more information about this notation on the
bill, contact WSSC at 301-206-8126.
If a lenders
name is named in the Mortgage Information Box on the front of the
tax bill, then you will notice a watermark diagonally across the
tax bill that says Taxpayer Information. This indicates that your
mortgage lender has requested payment information from the County
in order to make the tax payment from your escrow account. NOTE:
This does not mean they will be making the payment.
the tax bills mailed?
Annual & semi-annual
tax bills are mailed to all 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
didn’t 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.
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
are the Tax Lien Sale notification bills, which are sent in April.
This bill shows the amount that is due depending on which month
(April, May, June) the payment is made. This notice also advises
the taxpayer of the consequence if the bill remains unpaid (i.e.,
a tax lien for the property will be sold at the tax lien sale in
When are tax payments
tax bills are due September 30th.
semi-annual installments are due September 30th.
semi-annual installments are due December 31st
and revised tax bills are due 30 days from the time of issue.
Maryland Law, tax payments must be made on or before the due date
to avoid interest and penalty charges. Since postmarking only indicates
when a payment was mailed and not actually made, Postmarks are
following is a recommendation to taxpayers to ensure that payments
are received and credited to your property tax account on time.
For payments sent by regular mail, please allow 5-7 business days
for the payment to reach the office by the due date. All payments
received at the bank's processing facility (P.O. Box 9418 in Gaithersburg),
will be processed using the day they are received. There may be
a delay of up to five days in crediting an account if the payment
is not sent in the proper form or is addressed to an incorrect
location other than the address listed on the return envelope (also
listed on back of the payment coupon). Please note that, generally,
payments mailed by a courier or express mail to a P.O. Box cannot
be delivered. Business days of the bank are Monday through Friday,
excluding Federal holidays.
ADDITIONAL TAX BILLS:
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.
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 yet assessed the dwelling (i.e.,
your home or the improvement portion of your property). In these
cases there is a supplemental bill. Supplemental bills are based
on when the State assesses the dwelling. The supplemental bills
will be in the form of a:
year bill: covers the period October 1st June 30th
year bill: covers the period January 1st June 30th
year bill: covers the period April 1st June 30th
tax bills are mailed only to the homeowner (these bills are not
sent the lender) and are due within 30 days. If the homeowner escrows
their taxes and would like the lender to pay a supplemental bill,
the homeowner must send the tax bill to the lender.
After the State
Assessment office makes an 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.
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?
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.
tax payments are due in two installments; the first on September
30th and the second on December 31st. While there is no service
charge associated with the semi-annual 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 first installment payment was not made by
September 30th, interest and penalties will accrue starting October
a discount for paying early?
No, there is
no discount for paying early.
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.
can I pay my taxes?
not put any correspondence in with your payment)
forms of payment (please read the options below—the forms
of payment allowable are different for each option):
Personal Check, Certified Check, Cashier's Check, Money Order,
Debit Card, Credit Card, Bank Bill Pay, County's Electronic Check.
Rockville Pike, Suite L-15
To pay Online:
By Electronic Check
is no fee for using this feature, which allows you to schedule
the amount and the date you wish to pay from your checking account.
Please note, if your electronic check is returned for insufficient
funds, wrong account or bank routing numbers, your account will
be charged a $35 returned check fee.
Card or Bank Debit Card
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. Montgomery County receives no money from this
you encounter problems with your OPC transaction, please contact
OPC customer service at 1-800-487-4567 (Pacific Standard Time).
(2) To pay by mail:
To pay by telephone, call 1-888-255-0029.
County has partnered with Official Payments Corporation (OPC) to
facilitate automated credit card payments by phone and online.
OPC assesses a convenience fee each time the service is used. Payments
may be made by credit and check cashing cards and are assessed
a convenience fee of approximately 2.5% of the property tax payment
amount. Montgomery County receives no money from this convenience
fee. This is an automated system so you will need a touch
tone phone. If you encounter problems with your OPC transaction,
please contact OPC customer service at 1-800-487-4567 (Pacific
To pay in person:
to the County may be made at the Treasury cashier office located
at 255 Rockville Pike, Suite L-15 in Rockville. Hours of operation
are 8:00 am - 4:30 pm, Monday through Friday).
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).
Discover Card Fee
For Lenders there is a Lender Mass
Lenders, if you are interested in
the Mass Payment Process, please contact our billing office at
Please note: Montgomery County is now using CheckAGAIN
services to facilitate your tax payments. If your check is returned
unpaid, your account will be debited electronically or via paper
draft for the full amount of the check and the State's maximum
allowable service fee (in Maryland the fee
is $35). Payment by check constitutes authorization of these
transactions. You may revoke authorization by paying any outstanding
checks and service fees due, by calling 1-800-666-5222, and selecting
option 2, the Customer Service option.
What if I realize later that I don't have funds to cover this
To protect you from the risk of overpaying, we ask that you not attempt to
make payment to Montgomery County in person. Please make sure that sufficient
funds are available in your checking accounts as soon as possible, and CheckAGAIN
will automatically clear up your misunderstanding.
Why is there a convenience
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 businesses, these costs are included in the price of the
How do I get a
receipt for my tax payment?
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.
INTEREST & PENALTY
What if my
taxes are not paid on time?
Annual tax bills
and the first installment of semi-annual bills are due on or before
September 30th and become delinquent on October 1st. The second
semi-annual installment is due December 31st and becomes delinquent
January 1st. Delinquent tax bills are subject to interest and penalty
at the rate of 1 2/3% (1.667 per month on the unpaid balance) per
month until paid in full. The total late charge is 20% annually
as set by Resolution following County Council action, and which
is composed of 8% interest and 12% penalty. Interest and penalty
are calculated on the net amount of the bill, after any credits
are applied. Delinquent taxes will result in the sale of the property
tax lien through a public tax lien sale on the second Monday in
June of the subsequent calendar year. Taxpayers receive a delinquency
or tax lien sale notice in April. Accounts eligible for the tax
lien sale are listed for four consecutive weeks preceding the tax
lien sale in a Montgomery County newspaper and are subject to a
$25 advertising fee. Property tax accounts taken to tax lien sale
may be subject to additional legal costs that are incurred by the
new tax lien certificate holder.
Can I appeal
the interest and penalty charges?
due dates are pursuant to Maryland State Law, which also determines
how the interest and penalty may be calculated and applied to an
What is the
Tax Lien Sale?
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 June.
I find more information about the annual Tax Lien Sale?
here for Tax Lien Sale information
I find the final results of the Tax Lien Sale?
here for the results of the Tax Lien Sale
Lien Sale Redemption by Owners
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:
the redemption amount and the need to obtain a release for actual
and reasonable expenses from the certificate of sale holder by
calling 240-777-8950; 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;
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;
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 the 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 20 percent per annum. Redemption payment must be made by certified
check, cashier's check, money order, or cash to Montgomery 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 that the certificate must be surrendered to the Collector;
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 (Section
14-828(c)); 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.
If an action by the purchaser to foreclose the right of redemption was filed
and there is a dispute regarding redemption, an order of the Court is required
Suggested formats for this release are attached as Exhibits A and B. The property
owner is provided with the telephone number of the purchaser of the certificate
of sale and is required to secure such release.
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, the homeowner needs to scroll
to the bottom of the tax bill and click on the refund request form
to obtain the necessary information.
a Refund Request Form or request it from the Property Tax Section at 240-777-8950. The on-line form requires Adobe
are provided by the taxes?
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, health and social
services, and libraries.
tax is levied by the State of Maryland and is used for the payment
of principal and interest on State general obligation bonds. This
tax is levied on real property only.
District Property Tax
tax is levied by each municipal area within the County. It is used
for such services as street and sidewalk maintenance, trash removal,
tree care, sanitation, and police protection.
are Special Area Taxes?
Area taxes are composed of ten lesser taxes, known as:
This tax is levied to fund the fire services provided by the consolidated fire district within Montgomery County.
tax is levied to fund Montgomery County’s share of construction
cost, operating deficits, debt service requirements and bus acquisition
of the Metro Rail and Regional Bus Systems.
Land Acquisition Tax
tax is levied for the Maryland-National Capital Park and Planning
Commission (MNCP&PC) to purchase land as approved by the County
Council, for planned public facilities, prior to development or
tax is levied for the MNCP&PC, Department of Parks, and is
used to provide for administration, operation, maintenance, and
security (Park Police) of the various parks located in Montgomery
County. This tax also provides funds for payment of debt service
on bonds issued for neighborhood park land acquisition and development.
This tax is levied for use by the MNCP&PC to support planning services.
This tax is levied to defray a portion of the costs of providing, maintaining
and managing recreation facilities and programs throughout the County, with
the exception of Rockville, Gaithersburg, and Washington Grove, which have
their own separate tax levies for this purpose.
This tax is levied to defray the cost of planning, designing, construction,
maintaining drainage systems, and for the debt service on outstanding bonds
issued for storm drainage improvements.
This tax is levied on business property located in the County’s parking
districts (Bethesda, Silver Spring, Wheaton, and Montgomery Hills). The revenue
is used to defray a portion of the costs of constructing, maintaining, and
administering the parking facilities within each district as well as the debt
service requirements associated with the outstanding bonds for each district.
Revenues collected within a parking district are used exclusively for that
This tax is levied on business property located in Bethesda, Silver Spring,
and Wheaton. The revenue is used to maintain streetscape amenities on private
property and promote the business districts.
At the request of residents, this tax is levied on two districts adjoining
the Capital Beltway. The revenue is used for the construction of noise barriers.
taxpayer pays some portion of these taxes. These taxes fund various
projects related to the construction and operation of metro rail
and the regional bus system, the fire departments, recreational
facilities and parking lot districts. They also support the services
of the Maryland-National Capital Park & Planning Commission.
and Fire are countywide districts and their revenues are dedicated
to specific purposes. Recreation is countywide, except for the
Cities of Rockville and Gaithersburg, and the Town of Washington
To see more
specifically how this affects your individual tax bill, please
note the "CLASS" on your tax bill. Example: RO38 translates
to class 38. Then go to the Property
Tax Rate, find your tax class, and read across the tax class
to determine which taxes you pay, and the tax rates associated
District Tax and Assessments
tax levy year 2002, if you own real property in tax classes R061
(Kingsview Village Center) or R064 (West Germantown), additional
charges will appear on your real property tax bill. Through the
creation of development districts, the County finances certain
infrastructure improvements by issuing bonds secured by taxes and
assessments levied on property in the district. An ad valorem based
special tax is levied on all real property located in the districts
and special assessments on undeveloped (not assessed at full value)
residential property located in the districts to generate revenues
to pay the debt service on the special obligation bonds issued
with respect to each district. Revenues collected from each development
district are used exclusively for that district.
Property Tax Credit:
any programs to assist taxpayers in paying their tax bills?
There is a Homeowner's
Property Tax Credit Program, including a County Supplemental tax
credit, which is administered by the State and available to eligible
homeowners based on household income. Applications must be filed
no later than September 1st of each tax year. For information or
an application, please call the State at (410) 767-4433 or (800)
944-7403 or visit their website at www.dat.state.md.us/sdatweb/htc.html.
I am a senior
citizen, is there any tax assistance available to me?
Starting in 2007, Montgomery County has a Senior Property Tax Credit for property owners who are at least 70 years of age. This credit is based on 25% of the combined State Homeowner's Property Tax Credit (HOTC) and County Supplement and requires that property owners file an application for the HOTC with the Maryland State Department of Assessments and Taxation (SDAT). Based on the information provided in the application, SDAT will review eligibility for all three credit programs: State HOTC, County Supplement, and Senior credit. For information or to obtain an application, please call the State at (800) 944-7403 or visit their website at www.dat.state.md.us/sdatweb/htc.html.
Tax Credit limits the increase in taxable assessment each year
to a fixed percentage. Every county and municipality in Maryland
is required to limit taxable assessment increases to no more than
10% per year. Montgomery County selected the 10% credit.
The credit applies
only to owner occupied residential dwellings and is based on the
total assessment for the land and dwelling associated with the
dwelling. The credit does not limit the market value of the property.
It is a credit applied against the tax due on the portion of the
reassessment exceeding 10% (or the local lower limit) from one
year to the next. The credit is based on the 10% limit for purposes
of the State property tax, and 10% or less for purposes of local
taxation. In other words, the homeowner pays no property tax on
the assessment increase which is above the limit.
There are certain
conditions that must be met for credit eligibility:
property was not transferred to new ownership.
was no change in the zoning classification requested by the homeowner
that resulted in an increased value of the property.
substantial change did not occur in the use of the property.
previous assessment was not clearly erroneous.
dwelling must be the owner's principle residence and the owner
must have lived in it for at least six months of the year, including
July 1 of the year for which the credit is applicable, unless
owner is temporarily unable to do so by reason of illness or
need of special care.
Click here for
more information on the Homestead Tax Credit from the Maryland
State Department of Assessments and Taxation.
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 (240) 314-4510,
or click here and
you will find information and applications for all of the programs.
will tax credits be paid to taxpayers?
tax credits will be displayed on the tax bill. Participants in
the State and the County's Supplemental Homeowner’s Tax Credit
programs no longer receive vouchers in the mail. The amount of
the credit will appear on the bill and will be used to reduce the
tax amount due. If the credit is issued after the taxes are paid,
a refund will automatically be issued to the taxpayer.
Why am I
receiving a tax bill when the property is tax exempt?
the bill you received is for one or more of the charges Montgomery
County collects in addition to the taxes. These charges are Solid
Waste, WSSC, and Water Quality. Even though you may be exempt from
paying property taxes, the exemption does not extend to these charges.
Why is there
a refuse charge on my real property tax bill when a private company
bills me for trash collection?
The amount of
the refuse (or solid waste) charge depends on the services you
are receiving. All tax bills include a base systems benefit charge.
Your tax bill may also include an incremental systems benefit charge
(basically recycling services), a disposal fee, a collection fee,
and a leaf vacuuming fee.
solid waste charge is based on the nature of your property and the
services you receive from the County. The base systems benefit charge
pays for the basic programs and facilities necessary to fulfill the
County's State-mandated obligation to manage solid waste generated
in the County. The incremental charge supports incremental recycling
and composting services provided to different classes of ratepayers.
The disposal charge covers a portion of the costs of solid waste
disposal, and is charged to non-municipal single-family property
owners only via the property tax bill in place of a refuse tipping
fee charged to all others at the transfer station.
properties within designated leaf vacuuming districts are provided
leaf vacuuming service by the County and are charged a single-family
or multi-family leaf vacuuming fee as part of their total solid
waste charge. Finally, single-family households in a County refuse
collection district receive refuse collection service from County
contractors and pay the refuse collection charge as part of the
total solid waste charge. Single-family households outside a collection
district contract privately for trash collection service, and are
billed independently for the collection service received. The private
collector should not charge households outside a Collection District
any cost for disposal. If you have any questions concerning the
solid waste charge on your bill, please call (240) 777-6410. For
additional information please go to the Montgomery County Department
of Public Works and Transportation website and click on “Solid
FRONT FOOT CHARGE (FFBC):
What is FFBC?
for Front Foot Benefit Charge. This charge pays for the construction
of the water and sewer lines leading to your property. The County
collects this charge on behalf of the Washington Suburban Sanitary
Commission (WSSC). If you havequestions regarding this charge,
call the WSSC at (301) 206-8032.
the WSSC Remainder mean?
WSSC sewer hookup and connection are amortized over a period
of 23 years. The WSSC front foot benefit charge listed on your
tax bill under TAX DESCRIPTION isthe payment you are making annually
against that remaining balance labeled WSSC REMAINDER.
If you wish
to pay off this amount, please contact WSSC to verify the amount
due and the address to which the payment must be sent. DO NOT send
a check to Montgomery County Treasury for this charge.
QUALITY PROTECTION CHARGE:
The Water Quality Protection charge (WQPC) on the tax bill provides funding for the structural maintenance of stormwater management facilities and water quality improvements in the County. The program pays partially for the capture and treatment of uncontrolled stormwater runoff from urban surfaces through:
The WQPC is the sole source of funding for:
- Environmentally sensitive design installations (e.g., rain gardens, bio swales, sand filters, bio-retention basins). Rather than treating rainfall as a waste to be channeled quickly off-site, these installations work by retaining, soaking in, and infiltrating rainfall and snowmelt on-site. This helps to maintain a natural water balance.
- Stream restoration
- Retrofitting of stormwater facilities such as ponds, underground devices, and pipes, which are vital infrastructure to prevent flooding and pollution.
- Inspection and maintenance of stormwater management facilities so that they function as intended
- Water quality monitoring
- Street sweeping
- Associated operating expenses (e.g., personnel, printing, phones, training)
BAY RESTORATION FUND FEE:
Due to a State law enacted in 2004 all properties in the State of Maryland are levied a fee (the Bay Restoration Fund or BRF) to finance the upgrade of Maryland’s wastewater treatment facilities and to improve the water quality of the Chesapeake Bay. In addition, a similar fee paid by septic system users will be utilized to upgrade onsite systems and implement cover crops to reduce nitrogen loading to the Bay. Each residential unit, with an equivalent charge for commercial and industrial users, is levied $2.50 per month. The law also requires that water utility companies, such as WSSC in Montgomery County, and Rockville and Poolesville, which have their own water and sewer systems, levy this fee through their regular utility billing. Since most County taxpayers are on a sewer system and/or receive water service from their utility company, the majority have already seen this charge on their WSSC or municipal utility bill since July 2005. Also pursuant to State law, the remaining group of taxpayers – those who have a septic system and do not receive water service from WSSC – are levied the fee on their County real property tax bill. For this latter group, the fee was effective October 1, 2005 and therefore excluded from last year’s tax bill. This year only, your tax bill reflects the BRF fee retroactive to the effective date. As a result, for those taxpayer eligible for the fee, the amount due is $52.50 – representing 9 months in levy year 2005 and 12 months in levy year 2006. Subsequent year billing, however, will reflect the annual $30.00 fee. For more information, please call 800-633-6101 or visit the “Chesapeake Bay Restoration Act” section of the Maryland Department of the Environment’s website at www.mde.state.md.us/Water/bayrestoration.asp
The County worked closely with WSSC to avoid double-billing. However, in the event that you already paid the BRF fee to WSSC, please do one of the following: (1) call 240-777-8950, (2) send an e-mail to BRF.firstname.lastname@example.org, or (3) mail-in the enclosed form to the County.
How can I receive
a duplicate bill?
You may obtain
copies of tax bills from 1999 to the present on the website free
of charge. There is a $10 duplicate bill fee for hard copies. You
need to make the request in writing and submit it, along with your
check made payable to: Montgomery County and addressed to Montgomery
County Treasury Division, 255 Rockville Pike, Suite L-15, Rockville,
MD 20850. You may expect a 2-3 week turnaround for this request.
I need a
tax bill for my child to register with the school.
The School Board
has agreed to accept the website printed bills. You may obtain
a copy of your tax bill here.
if my real property tax bill went to the wrong mortgage company?
Mortgage Company is not listed at all?
is mortgage name listed but I don't have a mortgage.
does not maintain a lender database. Every year in June, the mortgage
information is purged. New lender request tapes are then processed,
which in turn causes the most recent lender information to show
up in the Mortgage Information box on your tax bill mailed in July.
You need to verify that your mortgage lender has made the request
or you may wish to send them of copy of your bill. Since this
maintenance procedure is done only once a year, any information
that may or may not be correct and current will remain on the tax
bill throughout the entire tax year.
The County does
not automatically provide tax billing information to the lender;
the lender must make a request for the information. Unless the
mortgage lender makes that request in the spring in time to meet
the tax bill printing deadlines, their name will not appear on
the tax bill.
company says they paid the County in August and it’s now
September. Why is the payment not showing on my account?
Many of the
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 (usually, either in August or November), they
tell their clients that they have paid the County. The County has
established a schedule for the Lenders and the Service Bureaus
to submit their payments, so the accounts may be credited in a
timely fashion (usually, the last week of September or December).
In short, there is often at least one month between the time that
the payment leaves the mortgage lender and that it is received
and processed by the County.
TRANSFERRING & REFINANCING
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.
arise, most often around the time that property tax payments are
due in September and December, respectively. If the original mortgage
lender sent the payment, but it has not yet 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:
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 is no need for the seller to request a refund
from the County, because the money will automatically be returned
to the lender. The seller will need to contact their lender for
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.Click
here for the refund request form
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
In cases where
an overpayment may have resulted from a property tax payment by
both the previous and new mortgage lender, the procedure is identical
as that shown in the previous “Property Transfer” section.
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) at 240-314-4510
or visit the SDAT internet website www.dat.state.md.us to
e-mail your request to the State. You will need to provide the
account number or the address of the property and the resident
status. Once the correction is made by SDAT, the County will automatically
receive the 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
I am the
principal resident how do I make that change?
To change your
residency status, please contact the State Assessment Office:
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
Only the owner's
principal residence is eligible for the Homestead Tax Credit, the
Homeowners' 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.
I do with a bill that I received for property that I no longer
Return the bill
Rockville Pike, Suite L-15
a short note indicating that the property was sold.