TAXES - REAL ESTATE

• What is the current real estate tax rate?
The Town of Bel Air's current tax rate on real estate is $0.50 per $100 of assessed value.

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• When are annual real estate taxes sent out?
Annual real estate taxes are mailed to all property owners on July 1st of each year.

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• Is there a discount for taxes that are paid in a timely manner?
The Town of Bel Air offers a 1% discount on all taxes due that are paid by July 31st. This applies to both semiannual and annual taxpayers.

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• What payment plan is required?
As of July 1, 2000, all owner-occupied property owners are required to pay real estate taxes on a semiannual payment plan.

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• What if I want to pay my real estate taxes on an annual payment plan instead?
Taxpayers who receive a semiannual tax bill may select an annual payment plan by returning both coupons with the full annual payment amount. If the homeowner's taxes are paid by a lender or escrow agent, the homeowner must notify that third party prior to May 1st of the tax year that they wish to pay their taxes on an annual basis.

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• When are payments due under the semiannual payment plan?
The first payment of the semiannual plan is due on or before September 30th of each year. The second payment is due on or before December 31st of each year, and will include a service charge.

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• Under what circumstances will interest accrue on real estate taxes that are due?
Interest will start to accrue on October 1st and January 1st of each year for annual and semiannual payers respectively. Interest will accrue at the rate of 1.5% per month.

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• When do taxes become delinquent?
Taxes shall become delinquent on April 1st in the next calendar year, nine (9) months after they have been levied.

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• What happens if I have delinquent taxes?
Delinquent accounts will be advertised twice in April, twice in May, and twice in June, and will be taken to tax sale on the third Monday of June if they remain unpaid. Taxpayers whose accounts have been advertised and/or go to tax sale will be responsible for the related costs.

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TAXES - CORPORATE AND PERSONAL PROPERTY

• What is the current corporate and personal property tax rate?
The Town's current tax rate is $1.16 per $100 of assessed value.

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• When will my annual tax bill be sent to me?
Annual tax bills are mailed to taxpayers at the end of the month in which the information is received by the Town from the State Department of Assessments and Taxation (SDAT).

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• Is there a discount for taxes that are paid in a timely manner?
The Town offers a 1% discount on taxes that are paid within thirty (30) days of the bill date.

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• When are taxes considered overdue?
Taxes not paid within ninety (90) days of the bill date will be considered overdue, and will begin to accrue interest at the rate of 1.5% per month.

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• What information is a tax bill based on?
Taxes levied in a fiscal year are based on information from the business's personal property tax return that was filed with the State Department of Assessments and Taxation (SDAT) on the April 15th preceding the beginning of the fiscal year on July 1st. For example, the tax levy period 2000/2001 commenced on July 1, 2000. The taxes in this period were assesed based on the return that was filed on April 15, 2000.

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• What if my company is located only within the Town of Bel Air?
It is important for companies that are only located within the incorporated limits of the Town of Bel Air to identify that fact on their personal property tax return.

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• What if my business was incorrectly assessed by the Town, has been dissolved, or has moved outside the Town limits?
In any of these cases, it is necessary to contact the State Department of Assessments and Taxation (SDAT). Incorporated businesses call SDAT at (410) 767-1170; unincorporated businesses contact SDAT at (410) 767-4991.

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SEWER SERVICE CHARGES

• What is the current sewer rate?
The current sewer rate is $3.87/1,000 gallons of water. plus a base charge depending on meter size as shown below. (Effective July 1, 2008)



Water Meter Size – Inch	Quarterly Base Charge $ Amount	Usage Rate $/1,000 Gallons
5/8	$5.40	$3.87
3/4	$30.37	$3.87
1	$50.61	$3.87
1 1/4	$73.08	$3.87
1 1/2	$101.25	$3.87
2	$161.95	$3.87
3	$344.46	$3.87
4	$506.08	$3.87
6	$1,012.16	$3.87
Flat Rate	$71.99	-
Flat Rate Affidavit	$23.42	-




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• How often are sewer bills processed?
Sewer bills are processed quarterly for each section of Town for residents and monthly for businesses. Sewer bills are mailed by the 15th day of each month.

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• What happens regarding delinquent sewer bills?
Payments not received within thirty (30) days of the bill date will be considered delinquent, and will begin to accrue interest at the rate of 1.5% per month. Past due bills are mailed around the 22nd day of each month. Sewer bills that are delinquent as of December 31st will be advertised twice in April, twice in May, and twice in June, and will be taken to tax sale on the third Monday of June if they remain unpaid. Taxpayers whose accounts have been advertised and/or go to tax sale will be responsible for the related costs.

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BAY RESTORATION FUND

On May 26, 2004, Governor Ehrlich signed into law the Bay Restoration Fund (Senate Bill 320). The Fund is a billion-dollar program to clean up the Chesapeake Bay and other Maryland waterways. It is a dedicated fund that will be used to upgrade Maryland's wastewater treatment plants and septic systems, thereby improving the water quality in the Chesapeake Bay. Beginning January 1, 2005, sewer customers will see a new line on their bill "Bay Restoration Fee." Residential customers will pay $2.50 per month into the fund; however, since the Town of Bel Air bills residences quartly, a charge of $7.50 will appear on your sewer bill as the Bay Restoration Fee. Commercial and non-residential users, such as apartment and condominiums, will be charged $2.50 per month per "equivalent dwelling unit" (EDU) based on water usage. The Town is required to remit monies collected to Maryland's Comptroller's Office on a quarterly basis. More information on the Bay Restoration Fund is available on the internet at, www.mde.state.md.us or by calling the Maryland Department of Environment at 410-537-3567. If you have any questions regarding this fee on your sewer bill, please call the Town of Bel Air, Finance Department, at 410-638-4555.

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