Business Personal Property Taxes

All businesses within Frostburg City limits of are subject for personal property taxes by both the City of Frostburg and Allegany County.  The taxes are billed based on the certified assessment provided by the State of Maryland Department of Assessments and Taxation.  Those assessments are based on the Business Personal Property return filed with the State of Maryland for personal property owned as of December 31 of the prior year.

Personal property bills are generated throughout the year based on the date the certification is received by the City. The due date for personal property taxes is not less than 30 days after the billing date. Interest on past due balances accrues at the rate of 1.5% per month.

For inquires regarding personal property assessments, contact the Maryland State Department of Assessments and Taxation at (410)-767-1170 or email sdat.persprop@maryland.gov.

Frequently Asked Questions

Bills are issued as the assessments are received from the State of Maryland.

Category: Business Personal Property Tax

Personal property taxes are due not less than 30 days after the billing date.

Category: Business Personal Property Tax

If the closure occurred after December 31st and a Personal Property return was filed with the State of Maryland, a bill for that assessment will be issued.  If the closure occurred before December 31st and was not reported to the Maryland State Department of Assessments and Taxation, an estimated assessment is reported to the City and a bill is generated. A revised assessment must be received by the City to allow an adjustment to the original billing.  

Maryland State Department of Assessments & Taxation
301 W Preston St
Baltimore, MD 21201

(410) 767-1170 or (888) 246-5941
sdat.persprop@maryland.gov

Category: Business Personal Property Tax

Please send address changes to

Maryland State Department of Assessments & Taxation
301 W Preston St
Baltimore, MD 21201

(410) 767-1170 or (888) 246-5941
sdat.persprop@maryland.gov

Notifying the City of a change of address will not create a permanent change of address for future bills. Customers must contact the Department of Assessments.

Category: Business Personal Property Tax

An estimated assessment is generated when no Personal Property Tax return has been received by the Department of Assessments by October. It is generally much higher than the actual value of the Personal Property owned by the business. Please contact the Department of Assessments to receive a corrected assessment.

Maryland State Department of Assessments & Taxation
301 W Preston St
Baltimore, MD 21201

(410) 767-1170 or (888) 246-5941
sdat.persprop@maryland.gov

Category: Business Personal Property Tax

In person – 37 S Broadway, First Floor.  (Outside normal office hours, please use the drop box beside the police entrance)

By mail –
City of Frostburg
PO Box 440
Frostburg, MD 21532

Online – Choose Online Payments tab to the left

Category: Business Personal Property Tax

Cash
Check, Money Order or Bank Check payable to “City of Frostburg” 
Debit/Credit Card at City Hall (2.95% fee applied)

Online Payment – E-Check (no customer fee) or Debit/Credit Card (2.95% fee applied)

Category: Business Personal Property Tax

If paying by mail or placing payment in the drop box, please include the remittance coupon from the bill(s).
If the remittance coupon is not available, please write the account number or the property address on the memo line.
If paying in person, you may bring the entire bill and it will be returned to you after scanning the bar code.

Category: Business Personal Property Tax

Call the Finance Department at 301-689-6000, Option 3 for the balance due or to receive another copy of the bill.  Please write the account number or address in the memo line of the check. 

Category: Business Personal Property Tax

The City of Frostburg cannot accept payment for Allegany County.

Category: Business Personal Property Tax
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