Commercial Property Assessments in Baltimore

This report focuses on the city of Baltimore and the issues that should be considered and addressed collectively by jurisdictions throughout the state to prevent an unintentional and unwarranted shift in tax burden or revenues.

This study was prompted by a belief that a significant number of commercial and industrial real properties in the City of Baltimore are now, and have historically been, assessed for taxation purposes significantly below prevailing fair market value; and as a result, the City of Baltimore and the State of Maryland have foregone a sizeable revenue source.