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Montgomery County, MD — Property Tax Underwriting Guide

Maryland · Cyclical hold until revaluation

Estimated
Last verified June 15, 2026
Reassessment
Triennial reassessment (State Dept of Assessments and Taxation conducts rolling 3-year cycle)
Sale reset risk
Low
Next reassessment
Every 3 years (rolling statewide cycle)
Appeal window
45 days after the mailing of the assessment notice; file with SDAT; then Property Tax Assessment Appeals Board
Multifamily underwriting

What this means for multifamily underwriting

Montgomery County is the wealthiest jurisdiction in Maryland and a major multifamily market. The triennial cycle means taxes are stable between reassessments.

Transaction type breakdown

Sale / Acquisition
Low

Maryland's State Department of Assessments and Taxation (SDAT) reassesses all real property on a three-year rolling cycle. A sale does not trigger an off-cycle reassessment.

Refinance
Low

Refinance has no effect on assessed value.

Ownership Transfer
Medium

Ownership transfer does not trigger an off-cycle reassessment; the triennial cycle governs.

Tax appeal information

Appeal window
45 days after the mailing of the assessment notice; file with SDAT; then Property Tax Assessment Appeals Board
Bill issued
August
Payment due
Two installments: Sept 30 / Dec 31
Analyst Notes

10.0 mill (1.0% effective) is an estimate for Montgomery County. Rates are among the lower ones in the DC metro.

Guide review

County guidance last reviewed: June 15, 2026

Tax-rate scope: Tax-rate scope is not established as parcel-specific; confirm the parcel's taxing-authority stack.

Official sources: SDAT (Maryland Assessor)

Confidence basis

Triennial model is well established; millage reflects combined State and County rates.

Sources

County data last verified June 15, 2026.

Parclio estimates are underwriting guidance, not legal or tax advice. Always verify millage rates, the seller's assessed value, and appeal deadlines with the county assessor or local counsel before relying on these numbers for a credit decision.

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