Baltimore County Real Estate Transfer Tax Calculator

Real estate transfers in Baltimore County are subject to three main statutory tax components assessed on taxable consideration: the Maryland State Transfer Tax at 0.50% (0.5%), the Baltimore County Transfer Tax at 1.50% (1.5%), and the State Recordation Tax (collected locally) at $2.50 per $500 (or fractional part) of consideration. The nominal combined rate is 2.50% of the taxable consideration, although the effective total rate can vary slightly depending on how the recordation tax rounds up on non-divisible $500 consideration increments. Additionally, qualifying owner-occupied principal residential transfers are eligible for a $330 exemption credit applied against the Baltimore County Transfer Tax, provided an Owner Occupancy Affidavit is included with the deed.

To determine total tax liability prior to evaluating exemptions, compute the three separate tax components on the taxable consideration. For example, on a $300,000 residential sale: State Transfer Tax (0.50%) equals $1,500; Baltimore County Transfer Tax (1.50%) equals $4,500; and Recordation Tax ($2.50 per $500 increment) equals $1,500 (600 increments × $2.50). Combined, these baseline taxes total $7,500. If the transaction qualifies for the local owner-occupancy exemption, a $330 credit is deducted from the county transfer tax portion. For transactions where consideration is not evenly divisible by $500, the recordation-tax units are rounded up to the next $500 tier.

Under standard Maryland Real Property Code § 14-104(b), transfer and recordation taxes are customarily split 50/50 between buyer and seller unless agreed otherwise in the purchase contract. However, when an eligible first-time Maryland homebuyer purchases improved residential property as a principal residence, Maryland Tax-Property Code § 13-203(b) reduces the state transfer tax rate from 0.50% to 0.25% and mandates that the seller pay the entire state transfer tax. The seller must also pay the entire county transfer tax and recordation tax unless the purchase contract explicitly states otherwise.

Baltimore County utilizes a sequential two-stage processing procedure. First, the deed and tax payments must clear the Baltimore County Office of Budget and Finance (Transfer and Recordation Section in Towson) to pay the 1.50% county transfer tax and $2.50/$500 recordation tax, and to verify property tax and lien settlements. Once stamped by the county office, the deed is submitted to the Clerk of the Circuit Court for Baltimore County (Land Records Department) to pay the 0.50% Maryland state transfer tax and court recording fees upon final recordation.

Recording a deed in Baltimore County requires a fully executed original instrument, a completed State of Maryland Land Instrument Intake Sheet, a photocopy of the deed for submission to the Maryland Department of Assessments and Taxation (SDAT), and payment of applicable state and county taxes and recording fees. County tax obligations must be cleared through the Baltimore County Office of Budget and Finance before the deed can proceed to final recordation. A Lien Certificate application may also be required under the county's deed-processing procedures. Agricultural transfers or transactions involving land subject to agricultural use assessment may require review and clearance by the local SDAT assessment office, including calculation of any applicable Agricultural Transfer Tax, and certain partial-land transfers involving a Declaration of Intent also require assessment-office review and valuation.