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Maryland does not have any personal property tax on personal vehicles; however, Maryland State imposes business personal property tax.
Personal Income Tax\u2014A percentage of the Maryland Adjusted Gross Income for Calendar Year 2019\u20142.83 percent and starting Calendar Year 2020\u20143.2 percent. Personal Property\u2014$2.75 per $100 of assessed value.
All corporations, limited liability companies (LLCs), limited liability partnerships (LLPs), and limited partnerships must file personal property returns with the Department of Assessments and Taxation. 2.
Personal Property - Any property other than real estate. The distinguishing factor between personal property and real property is that personal property is movable and not fixed permanently to one location, such as land or buildings.
All corporations, limited liability companies (LLCs), limited liability partnerships (LLPs), and limited partnerships must file personal property returns with the Department of Assessments and Taxation. 2.
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Personal property generally includes furniture, fixtures, office and industrial equipment, machinery, tools, supplies, inventory and any other property not classified as real property.
The Maryland Department of Assessments and Taxation (SDAT) has automatically extended the deadline to submit 2020 Annual Reports and Personal Property Tax Returns to July 15 as part of the Hogan administration's response to COVID-19.
If mailing your return please send to Department of Assessments and Taxation, Personal Property Division, P.O. Box 17052, Baltimore, MD 21297- 1052.
Do I need to file an Annual Report? All legal business entities formed, qualified, or registered to do business in Maryland MUST file an Annual Report: Legal business entities (Corporations, LLC, LP, LLP, etc.), whether they are foreign or domestic, must file a Form 1 Annual Report (fees apply)
Personal property generally includes furniture, fixtures, office and industrial equipment, machinery, tools, supplies, inventory and any other property not classified as real property.

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