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Treasury

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1. 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.

2. 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:treasuryquestions@FrederickCountyMD.gov .

3. Where is the Treasury Located?

The Treasury is located at 30 North Market Street, Frederick, MD 21701

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4. 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.

5. What is the mailing address for the Treasury?

• Frederick County
• Treasury Department
• 30 North Market Street
• Frederick, Maryland 21701

6. 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 treasuryquestions@FrederickCountyMD.gov .

7. 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.

8. 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.

9. 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)

10. 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.

11. 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 schedule is available at Tax Rates.

12. 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.

13. 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

14. 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.

15. 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.

16. 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.

17. 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.

18. 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.)

19. 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.

20. 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.

21. 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.

22. 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..)

23. 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.

24. 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.

25. 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.

26. 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.

27. 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.

28. 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.

29. 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.

30. When is the Tax Lien Sale?

The tax lien sale is held every year on the second Monday in May.

31. Where can I find more information about the annual Tax Lien Sale?

Tax Lien Sale Information

32. Where can I find the final results of the Tax Lien Sale?

Historical results of the Tax Lien Sale

33. 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.

34. 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.

35. 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.

36. 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.

37. 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.

38. 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.

39. What should I do with a bill that I received for property that I no longer own?

Return the bill to Frederick Count Treasury Department at 30 North Market Street Frederick, Maryland 21701. Please enclose a short note indicating that the property was sold.