The Assessor's office is responsible for valuing and listing all taxable property within its jurisdiction.
In Maryland the valuation of all real and personal property for purposes of property taxation is a function of State government. The Director of Assessments and Taxation, appointed by the Governor, administers and enforces the property assessment and property tax laws of Maryland. This organizational structure allows for uniformity of property assessment throughout the State.
Maryland State Department of Assessments & Taxation