An Annual Report must be filed by all business entities formed, qualified or registered to do business in the State of Maryland, as of January 1st.

• WHO MUST FILE THE ANNUAL REPORT • WHERE TO FILE The Annual Report is a required filing for all business We have expanded the types of entities that can file entities, regardless of whether the business owns online this year through Maryland Business property, generates income or has conducted Express. Please visit the website to learn more: business activity in Maryland during the preceding (https://egov.maryland.gov/BusinessExpress year. This includes the following entity types, both Filings may be submitted in person by visiting our Domestic and Foreign: Public Services Center at our Headquarters in  Stock, Tax Exempt Non-Stock, Non-Stock, Baltimore. The address is: Religious, Close, Benefit and Professional Corporations, State of Maryland - State Center 301 W. Preston Street, Room 801  Limited Liability Companies & Benefit LLCs, Baltimore, Maryland 21201  Limited Liability Partnerships, Limited Partnerships & Limited Liability Limited Filings may also be submitted by mail. Be sure to sign Partnerships, the Annual Report and include a check or money  Statutory (Business Trusts), Real Estate order for the full amount of any required filing fee. Investment Trusts Send the completed package to: Failure to file the Annual Report may result in the Maryland Dept. of Assessments and Taxation forfeiture of the entity’s right to conduct business in Annual Report the State of Maryland. PO Box 17052 Baltimore, Maryland 21297-1052 REMINDER: To ensure proper filing, include your SDAT Department ID on your report, where requested, and on All other correspondence, including Amended Annual all communications with SDAT. Annual Reports filed Reports, should be sent to: without a Department ID will be not be accepted, Maryland Dept. of Assessments and Taxation causing delays and possible late fees. Charter/Legal Division • WHEN TO FILE 301 W. Preston Street, Room 808 Baltimore, Maryland 21201-2395 The deadline to file for 2018 is April 16th. (April 15th falls on a Sunday this year.) Annual Reports that are • FILING FEES postmarked by COB on April 16th will be considered The filing fee for most business entities is $300. The timely. fee must accompany the Annual Report in order for You may request a 60 day extension of the filing the report to be accepted by SDAT. Failure to include deadline, at no cost, by visiting the filing fee will result in SDAT not accepting the http://pprextensions.dat.maryland.gov/ Extension report which may cause delays and/or late filing fees. requests must be made before April 16th.

Form 1 Instruction (2.2018.10) Page 1 of 8

• FILING FEES (con’t) A business which files the Form 1 after the April 16th due date (June 15 for those with approved ID # Filing Types of Business extensions).will receive an initial penalty of 1/10 of Prefix Fee one percent of the county assessment, or the base Domestic Stock Corporation D $300 penalty, whichever is greater. Interest will accrue at Foreign Stock Corporation F $300 the rate of 2% of the initial penalty amount for each Domestic Non-Stock Corporation D $0 thirty (30) day period, or part thereof, that the Form Foreign Non-Stock Corporation F $0 1 is late. Foreign Insurance Corporation F $300 • WHAT ADDRESS TO USE Foreign Interstate Corporation F $0 For the purpose of the Annual Report and Personal Domestic Limited Liability Company W $300 Property Tax Return, use the business’ mailing Foreign Limited Liability Company Z $300 address in Section I of the form. Domestic Limited Partnership M $300 The business’ mailing address may also be changed Foreign Limited Partnership P $300 when submitting the Annual Report. Insert the new Domestic Limited Liability Partnership A $300 mailing address in the address fields in Section I, and Foreign Limited Liability Partnership E $300 check the box to indicate that this is “a change of Domestic Statutory Trust A $300 mailing address.” Foreign Statutory Trust S $300 A business’ mailing address may be any US Post Office Real Estate Investment Trust D $300 recognized address, including non-Maryland SDAT Certified Family Farm A,D,M.W $100 addresses, addresses in foreign countries and post Amended Returns ALL $0 office boxes. The filing fee must be paid regardless of whether the • PERIOD COVERED BY ANNUAL REPORT AND business owns property in Maryland, generates any PERSONAL PROPERTY TAX RETURN income in Maryland or conducts any business in Maryland. All reports cover the calendar year regardless of the business’ fiscal year. Checks and money orders should be made payable to “SDAT” and include the business’ SDAT Department All information required to be reported shall be as of ID. January 1 of the filing year, except for items which specifically ask for information from prior years. Corporations not authorized to issue capital stock are not required to pay a filing fee. The filing fee for SDAT Certified Family Farms is $100 INFORMATION AND ASSISTANCE beginning the year following its election to become a Family Farm. PERSONAL PROPERTY UNIT Internet Site …..………...…………….….. www.dat.maryland.gov • LATE FILING PENALTIES Form preparation and assessment procedures: Corporations, LLCs, LLPs, Business Trusts, REITs ..…….……. (410) 767-1170 If the business files their Annual Report after the Extensions ………….……………..………. www.dat.maryland.gov deadline, it may be subject to late filing penalties. The E-mail Address ………………..… [email protected] penalties cannot be prepaid and can only be calculated after the Personal Property Tax Return is Toll Free within Maryland ……….……………..…. (888)-246-5941 MRS …………………..………………. 1-800-735-2258 TT/VOICE filed. If the business is assessed any late filing (Maryland Relay Service for speech And hearing impairment) penalties, it will be notified by mail after the assessment is complete. The following minimum and CHARTER UNIT maximum initial (base) penalty amounts apply: Internet Site …………...………………..… www.dat.maryland.gov Charter Information …………………………….…. (410) 767-1330 Days Late Minimum Maximum Incorporated, Qualifications, Revivals & Dissolutions ………………………………….…….. (410) 767-1350 01-15 $30 $500 E-mail Address ……..…….… [email protected] 16-30 $40 $500 Toll Free within Maryland ……………………..…. (888)-246-5941 31 or more $50 $500 MRS …………………………….……. 1-800-735-2258 TT/VOICE (Maryland Relay Service for speech And hearing impairment)

Form 1 Instruction (2.2018.10) Page 2 of 8

COMPLETING THE ANNUAL REPORT • SECTION III All business entities must complete this section. If the To start your Annual Report (Form 1), check the appropriate box for the business type at the top of the answer to both questions is “No”, only the Annual form and note the associated filing fee for your Report must be filed with SDAT. If the answer to business type. either question is “Yes,” the business must also complete the Personal Property Tax Return. • SECTION I A. Check “Yes” if the business entity owns, leases or All business entities must complete this section. If any uses any property other than real estate, item is inapplicable, leave that item blank or insert intellectual property or vehicles registered with “N/A.” the MVA, and that property is located in the State of Maryland. Here, the term “Personal Property” • Insert the full, legal name of the business entity, is used as a term of art and specifically includes including any tails. (Required) property owned by the business, leased by the • Insert the SDAT Department ID. If you do not business or used by business, even if that know your Department ID, you can look it up on property is owned by another business or Maryland Business Express: individual. “Personal property” includes (https://egov.maryland.gov/BusinessExpress/Ent computers, phones, cell phones, furniture, itySearch.) (Required) draperies, inventory, equipment, tools, machines, • Insert the entity’s FEIN (federal tax identification books, artwork, supplies and fixtures. Only check number obtained from the IRS). “No” if the company does not use, lease or own • Insert the name of the State or jurisdiction where any property that is located in the State of the business was formed. Maryland. • Insert the business entity’s Federal Principal B. Check “Yes” if the business has or is required to Business Code (obtained from the IRS.) have a Trader’s License (sometimes called a (Required) business license) issued by the Circuit Court for the county or counties in which the business has • Insert the trading-as-name (DBA) that the business uses, if any. locations. • Insert the complete mailing address for the • SECTION IV business. If this is a new mailing address, check This is the signature part of the form and all business the box to the left. entities must complete this section. You cannot change the Principal Office or Resident If you are mailing the form, original signatures are Agent address using this method. Please consult website required. Photocopies, confirmed signatures, faxes, for instructions on how to do that. scans or any type of signature other than an original, • Insert an email address in order to receive ink signature are not acceptable. This form is signed important reminders from SDAT. under oath and subject to the penalties of perjury. Please review it carefully for accuracy before you sign • SECTION II and submit it! Only complete this section if the business entity is a corporation (domestic or foreign). If the business A. Only complete this item if you are preparing the entity is not a corporation, skip this section and return for, or on behalf of, the business entity, proceed to Section III. and are not a constituent of the business. Generally, this item is for accountants, tax A. Provide the names and mailing addresses of all preparers and attorneys. corporate officers. All domestic corporations B. This item must be completed by all business must have a President, Secretary and Treasurer. entities. If this item is not completed, the Annual Attach additional pages if necessary. Report will not be accepted. Print the name of B. Provide the names of all corporate directors. All person signing on behalf of the business. The Maryland corporations (except close date should be the date the form is signed. corporations) must have at least one director. Include a phone number and email address so Religious corporations should list the names of that we can contact you to resolve any potential all Trustees here. Attach additional pages if discrepancies or errors quickly. necessary.

Form 1 Instruction (2.2018.10) Page 3 of 8

ABOUT THE COMPLETING THE PERSONAL PROPERTY TAX RETURN PERSONAL PROPERTY TAX RETURN • WHAT MUST BE REPORTED At the top of the Personal Property Tax Return, copy the complete legal name of the business and the Generally, all tangible personal property owned, Department ID from the first page to the spaces leased, consigned or used by the business, and provided. located within the State of Maryland on January 1, 2018, must be reported. Property not in use must still • SECTION V be reported. All fully depreciated and expensed Must be completed by any business entity that personal property must also be reported. Personal responded “Yes” to either question in Section III. property includes, but is not limited to, office and plant furniture, machinery, equipment, tools, A. Check “Yes” if this business entity has not filed an furnishings, trade fixtures, inventory, and all other Annual Report or Personal Property Tax Return property not considered part of the real estate. using this Department ID. Otherwise, check “No.” Personal property in this State (other than operating B. Check “Yes” if this business entity succeeds a property of Railroads and public Utilities) falls into business entity by way of merger, conversion or two subclasses: other similar transactions, such as a sole proprietorship or general partnership that has I. Stock in business or inventory is goods held by a chosen to do business as a legally separate taxpayer for sale, and goods placed on consignment business entity. Otherwise, check “No.” to another for sale, in the expectation of a quick turnover. Stock in business does not include goods If the answer to both A and B is “Yes,” identify the manufactured by the taxpayer but held by the predecessor business entity in the box. Be sure to taxpayer for purposes other than sale, or goods include the Department ID of the previous business. manufactured by the taxpayer but placed in • SECTION VI possession and control of another as in the case of leased property. Must be completed by any business entity that responded “Yes” to either question in Section III. Stock in business is assessed at cost or market value, whichever is lower. LIFO method of valuation is A. Check “Yes” if the business operates in Maryland. prohibited. If the business does not operate in Maryland, check “No” and proceed to item C. II. All other personal property includes all personal property, other than inventory, and is assessed at full B. Provide the date that the business began operating cash value. in Maryland. C. Provide a short description of the activity of the Taxpayers shall report such property which has been business (i.e., “restaurant” or “construction,” etc.) acquired by purchase at cost in the year of acquisition. Taxpayers shall report such property D. If the business operates on a fiscal year, provide which has been acquired other than by purchase the start and end dates of the fiscal year. If the (including property manufactured by the taxpayer) at business does not operate on a fiscal year, leave fair market value. To assess “all other personal this item blank and proceed to item E. property” the Department generally applies a 10% E. Insert the total gross sales generated from rate of depreciation per annum to the reported business transacted in the State of Maryland for property. Exceptions to the 10% rate can be found on the calendar year 2017. the Depreciation Rate Chart on page six (6). Normally, F. If the business does not own, lease, or use any property will not be depreciated below 25% of the tangible personal property in Maryland, but has original cost. generated any amount of gross sale, please Estimated assessments may be issued when provide an explanation of how the business questions remain unanswered or the answers are operates in Maryland without any tangible incomplete or evasive. Real property is not to be personal property. If the business is using the reported on the return. personal property of another business entity, provide the name, Department ID, and address of • REPORTING COST OF PERSONAL PROPERTY that business. Round amounts to the nearest whole dollar. Fifty cents and above should be rounded to the next highest dollar.

Form 1 Instruction (2.2018.10) Page 4 of 8

• SECTION VII This property shall be reported at original cost by year of acquisition without deduction of depreciation, SPECIAL INSTRUCTIONS FOR ITEM A-K investment credit, or trade-in of previously owned Must be completed by any business entity that property. Include all fully depreciated personal and responded “Yes” to either question in Section III. property expensed under IRS rules. A. Location Information Depreciation Rate List Exact Location Category A: 10% per annum* Since local tax rates and exemptions differ in each All property not specifically listed below. SPECIAL county and in each incorporated town, the physical DEPRECIATION RATES (The rates below apply only to location of the tangible business personal property the items specifically listed. Use Category A for other within Maryland as of January 1st must be clearly assets.) indicated by the business. Post Office Box numbers are not acceptable. If property is located in an Category B: 20% per annum* incorporated town, supply the name of the town. An Mainframe computers originally costing $500,000 or incorporated town has its own government and more. defined municipal boundaries. Please see the Category C: 20% per annum* attached current list of counties and incorporated Autos (unlicensed), bowling alley equipment, brain towns within each county. Inventory is deemed scanners, carwash equipment, contractor’s heavy permanently located where the business is equipment (tractors, bulldozers), fax machines, hotel, conducted. Although some jurisdictions may exempt motel, hospital and nursing home furniture and inventory from an assessment, entities that require a fixtures (room and lobby), MRI equipment, mobile Trader's License must report commercial inventory telephones, model home furnishings, music boxes, in Section VII Line Item C. outdoor Christmas decorations, outdoor theatre Multiple Physical Locations equipment, photocopy equipment, radio and T.V. If property is located in two or more locations, please transmitting equipment, rental pagers, rental soda supply a breakdown per location by completing fountain equipment, self-service laundry equipment, copies of the Additional Locations Worksheet (for stevedore equipment, theatre seats, trucks up to 5 locations.) A copy of this worksheet, as well (unlicensed), vending machines, x-ray equipment. as additional information on businesses with more Category D: 30% per annum** than 5 locations, can be found on our website Data processing equipment, canned software. (www.dat.maryland.gov.) Category E: 33 11/3% per annum* For ease in reporting, entities may now upload Blinds, carpets, drapes, shades. The following applies additional schedules up to 50MB when filing through to equipment rental companies only: rental stereo Maryland Business Express. All uploaded files must be and radio equipment, rental televisions, rental video in PDF format when filing through Maryland Business cassette recorders and rental DVDs and video tapes. Express. Category F: 50% per annum* B. Furniture, Fixtures, Tools, Machinery and Equipment not used for Manufacturing or Research and Pinball machines, rental tuxedos, rental uniforms, Development video games. This includes, but is not limited to, office furniture, Category G: 5% per annum* fixtures and equipment, factory equipment and Boats, ships, vessels, (over 100 feet). machinery, shelves, signs, counters, etc. All property Long-lived assets is to be reported under Category A unless specifically Property determined by the Department to have an listed in another category. expected life in excess of 10 years at the time of Refer to the Depreciation Rate List below to acquisition shall be depreciated at an annual rate as determine where property owned by the business determined by the Department. should be reported (See, Example, below.) * Subject to a minimum assessment of 25% of the Property reported in columns B through G requires a original cost. detailed description (e.g., Column C- Copiers, Fax, etc.). Failure to provide the required detail will result ** Subject to a minimum assessment of 10% of the in the reported property being assessed at 10% rate original cost. of depreciation.

Form 1 Instruction (2.2018.10) Page 5 of 8

• EXAMPLE If the exemption is claimed for the first time, an Exemption Application for Manufacturing and ORIGINAL COST BY YEAR OF ACQUISITION Research & Development must be submitted within Year Total A B C D E F G 6 months after the date of the first assessment notice Acquired Cost for the taxable year that includes the manufacturing 2017 1150 12600 13750 personal property, before the exemption can be 2016 3104 8400 11504 granted. 2015 1500 5261 6761 For more information as well as the application form, 2014 0 visit the Department's website at 2013 0 www.dat.maryland.gov. Proceed to the Forms & 2012 2500 2500 Applications section, and the application is under the 2011 9127 9127 Business Personal Property section of the page.

2010 & prior 0 Reporting property on this line item is not a Total Cost in Columns A-G 43642 substitute for a manufacturing application. Describe property identified in B – G above: Category C – 2012 - Fax $500. Vending Machine $2.000. Category D - 2015 Personal Computer. G. Vehicles Category E -2017 Rental DVD's. Category E - 2016 Drapery & Blinds Itemize motor vehicles with Interchangeable C. Commercial Inventory Registrations and vehicles that are unregistered (unlicensed). Commercial Inventory is merchandise and stock in trade available for sale. This includes manufactured Vehicles registered in Maryland and classified A-P are products sold at retail by the manufacturer. An exempt and should not be reported on the Personal average of twelve (12) monthly inventories should be Property Tax return. Vehicles registered outside reported including two (2) physical inventories. Book Maryland may also be exempt. Exempt vehicles inventories may be used for months when physical include those registered in another taxing jurisdiction inventories were not taken. Values are to be reported and of a classification (A-P) described in Title 13, at cost or market value. LIFO method of valuation is Subtitle 9, Part II of the Maryland Transportation prohibited. Article. Interchangeable Registrations include: dealer plates Business entities that need a Trader's License must (Class 1A, 1B, 1C); recycler plates (Class 2); finance report commercial inventory! company plates (Class 3); special mobile equipment D. Supplies plates (Class 4); and transporter plates (Class 5). Supplies are consumable items not held for sale (e.g., This property shall be reported at original cost in the contractor's supplies, office supplies, etc.). Report the year of acquisition without deduction of depreciation, average cost. investment credit, or trade-in of previously owned property. Include all fully depreciated personal E. Manufacturing/Research and Development (R&D) property and property expensed under IRS rules. Manufacturing/Research and Development (R&D) Inventory is raw materials, supplies, goods in Motor vehicles with Interchangeable Registrations process and finished products used in and resulting and unregistered/unlicensed vehicles are not exempt from manufacturing/R&D by the business. Include and will be assessed as Category C property at 20% manufactured products sold at retail by the per annum (subject to a minimum assessment of 25% manufacturer item C Commercial Inventory. of the original cost). An average of twelve (12) monthly inventories should H. Non-farming Livestock be reported, including two (2) physical inventories. Report book value and market value. Book inventories may be used for months when I. Other Tangible Personal Property physical inventories were not taken. Values are to be Include other tangible personal property not reported at cost or market value. reported elsewhere on this return. Report total cost F. Tools, Machinery and Equipment used for on the return and supply a separate schedule Manufacturing or Research and Development (R&D) including a description, the original acquisition cost, Exemption Application Requirements: and the date of acquisition of the property. Please see additional instruction under Other Personal Property Assessment Exemptions.

Form 1 Instruction (2.2018.10) Page 6 of 8

J. Property Owned by Others and Used or Held by the the original cost, and; the year of acquisition. Business C. Has the business disposed of any assets, or All property that is not owned by the business but is transferred any assets, in or out of Maryland held by the business as lessee, on consignment, or during the prior year? otherwise must be reported. If the business has disposed of or transferred assets in to or out of Maryland during the prior File separate schedule showing names and addresses of year, please provide the cost of the owners, lease number, description of property, disposed/transferred property, the manner of installation date and separate cost in each cost. disposal, and to whom the property was K. Property Owned by the Business and Used or Held by transferred (sales agreements, settlement sheets Others or other supporting documentation.) All property that is owned by the business but is held by others as consignee, lessee or otherwise must be • TRANSFER OF PROPERTY reported. If a business transfers, sells, or disposes of all All leased property must be reported, including personal property on or after January 1, 2018, but manufacturing equipment, and property leased to tax before July 1, 2018, the Department must be notified exempt organizations. in writing on or before October 1, 2018. The notification must contain an itemized description of Manufacturer lessors shall report property which has the property involved, the date and manner of been acquired other than by purchase at the retail transfer, the name(s) and address of the new selling price in the year the property was owner(s) of the property, the consideration received, manufactured (including property manufactured by a and a copy of the sales agreement (if available). Upon business for its own use). Manufacturing lessors may proper notification and compliance with Section 10- not report this property using the cost of 402 of the Tax Property Article, the assessment shall manufacture. be transferred to the new owner(s). A separate schedule showing the names and addresses of lessees, lease numbers, description of • OUT OF BUSINESS property, installation date and original cost by year of If a business discontinues operations or goes out of acquisition for each location must be supplied. business prior to January 1, 2018 and h Provide the physical street address of lessees. Post Articles of Dissolution (Domestic Corporations), an Office Box numbers are not acceptable. Application for Termination (Foreign Corporations),as not filed a  If the schedule is for fewer than 5 physical locations, you should group the schedule by Notice (LLP, LP) with the Department s Charter county where the property is located. Division,Certificate a ofreturn Cancellation or letter (LLC)of explanatio or a Withdrawaln detailing the  If there are 5 or more physical locations, date the business ceased operations and what please see the instructions section for Item A.  Schedule may be filed electronically. provide this information will result in an estimated assessmenthappened to being the property made against must bethe filed. business. Failure to • SECTION VIII ution, All Businesses must complete A-C CancellationBusinesses that or ahave Withdrawal not filed NoticeArticles are of legallyDissol active A. Does the business own any fully depreciated untilan Application they do so for, or Termination, until their charters a Certificate are forfeited of and/or expensed personal property in Maryland? (Domestic Corporations), or their authority to do Although it may be common practice with the business is forfeited (Foreign Corporations, LLCs, Federal Income Tax Return to not report fully LLPs, LPs, statutory trusts (formerly business trusts), depreciated and/or expensed personal property, and REITs). such personal property should be reported on the Personal Property Return. • AUDIT OF RETURN B. If the business owns any fully depreciated and/or All personal property assessments, and any expensed personal property, is the personal property reported in Section VII? If the personal property return, accompanying schedules and related property is not reported in Section VII, please documentsinformation, are and subject figures to reported audit. As on a result the personal of such upload a schedule to include: a detailed audits, the Department may issue corrected description of the personal property; assessments.

Form 1 Instruction (2.2018.10) Page 7 of 8

• AMENDED TAX RETURNS Once the exemption is granted to an entity, no Amended Personal Property Tax Returns can be filed additional manufacturing applications are required in to correct reporting errors or claim a missed subsequent years. It will be necessary however, to exemption (except for missed manufacturing include the letter from the Department, granting your exemptions) within 3 years of the April 15th date that entity the Manufacturing/R&D Exemption. The law the return was originally due. Amended returns must be accompanied by information explaining why the the manufacturing process: (1) the specifically includes the following activities as part of personal property tax return is being amended and design or genetic engineering of biological materials identification, reconciling the differences with the original tax for research or manufacture; and (2) the design, return. Please write AMENDED across the top of page development or creation of computer software for 1 of the personal property tax return. Do not send sale, lease or license. Amended Other personal property assessment exemptions: tax returns should be mailed to: All personal property owned by certain organizations, $300 filing fee with an amended tax return. including religious groups, government, non- Maryland Dept. of Assessments and Taxation hospitals, cemetery and mausoleum companies, and Personal Property Division certain other organizations, or groups which profitmeet 301 W. Preston Street certain strict use criteria are exempt. These are Baltimore, Maryland 21201-2395 “ ” referred to as exempt organizations and are fully • EXEMPTIONS exempt throughout Maryland from any assessment and taxation. Personal Property Tax Exemptions provided by statute shall be strictly construed. Before an This property should be reported in Section VII, Item exemption can be obtained, the taxpayer must show I. The property should be described as exempt along ion is clearly allowed. with the reason why. In the cases of exempt entities under Tax Property Article 7-202, please include the approved exemption letter from the Department. reportingaffirmatively errors that or the claim exempt missed exemptions (except forBusinesses missed manufacturingmay file amended exemptions) returns to within correct three Charitable or Educational Purposes, Tax-Property years of the April 15th date that the return was Article § 7-202 originally due. The following are examples of two of Non-stock educational or charitable exemptions are the more common personal property tax exemptions. also obtained by filing an application. An organization Manufacturing and Research and Development, must submit written information detailing its Tax Property Article § 7-225 operation in the form of the Department’s Charitable Application. www.dat.maryland.gov For manufacturing exemption requests, an application must be submitted on or before le an IRS Form September 1, 2018 or within 6 months after the date 990, it should be included with the written Ifinformation. the organization Please is note required that because to fi the laws differ, includes the manufacturing personal property, in organizations granted exempt status by the Internal orderof the tofirst qualify assessment for the noticecurrent for tax the year. taxable Please year see that Revenue Service are not necessarily exempt from www.dat.maryland.gov for the Manufacturing personal property taxation in Maryland. In addition, Exemption Application. Section 7-104 of the Tax- State law requires that certain types of personal Property Article of the Annotated Code of Maryland property be fully exempt throughout Maryland from has been revised to include subsection (d) that allows any assessment and taxation. These include aircraft, the owner of manufacturing personal property farming implements, residential (non-business) an application within 6 months after the date of the property, most registered vehicles, boats not more rst assessment notice for a taxable year that to file than 100 feet in length, customized computer includes the manufacturing personal property. If the software, intangible personal property (e.g., stocks, applicationfi is approved, the exemption shall be bonds, patents, goodwill, trademarks, etc.). granted for the taxable year. The exception to the Full or partial exemptions may apply depending on September 1 deadline is applicable to taxable years the location of the property for: manufacturing/R&D beginning after June 30, 2009. No manufacturing machinery and equipment, manufacturing/R&D exemption can be granted unless a timely application inventory and commercial inventory. Visit the is led. Department’s website for a complete listing of these exemptions. fi

Form 1 Instruction (2.2018.10) Page 8 of 8 COUNTIES AND INCORPORATED TOWNS IN MARYLAND

ALLEGANY CHARLES MONTGOMERY QUEEN ANNE’S Barton Indian Head Barnesville Barclay Cumberland La Plata Brookeville Centreville Frostburg Port Tobacco Chevy Chase Sec. 3 Church Hill Lonaconing Chevy Chase Sec. 5 Millington DORCHESTER Luke Chevy Chase View Queen Anne Brookview Midland Chevy Chase Village Queenstown Cambridge Westernport Gaithersburg Sudlersville Church Creek Garrett Park Templeville ANNE ARUNDEL East New Market Glen Echo Annapolis Eldorado ST. MARY’S Kensington Highland Beach Galestown Leonardtown Laytonsville Hurlock BALTIMORE CITY Martin’s Additions SOMERSET Secretary No incorporated cities North Chevy Chase Crisfield Vienna or towns Poolesville Princess Anne FREDERICK Rockville BALTIMORE COUNTY TALBOT Brunswick Somerset No incorporated cities Easton Burkittsville Takoma Park or towns Oxford Emmitsburg Town of Chevy Chase Queen Anne CALVERT Frederick Washington Grove St. Michael’s Chesapeake Beach Middletown Trappe North Beach Mount Airy PRINCE GEORGE’S Berwyn Heights Myersville WASHINGTON CAROLINE Blandensburg Boonsboro Denton New Market Bowie Clear Spring Federalsburg Rosemont Brentwood Funkstown Goldsboro Thurmont Capital Heights Hagerstown Greensboro Walkersville Cheverly Hancock Henderson Woodsboro College Park Keedysville Hillsboro GARRETT Colmar Manor Sharpsburg Marydel Accident Cottage City Smithsburg Preston Deer Park District Heights Williamsport Ridgely Friendsville Eagle Harbor Templeville Grantsville Edmonston WICOMICO Kitzmiller Delmar CARROLL Fairmount Heights Fruitland Hampstead Loch Lynn Heights Forest Heights Hebron Manchester Mountain Lake Park Glenarden Mardela Springs Mount Airy Oakland Greenbelt Pittsville New Windsor Hyattsville HARFORD Salisbury Sykesville Aberdeen Landover Hills Sharpstown Taneytown Bel Air Laurel Willards Union Bridge Havre de Grace Morningside Westminster Mount Rainier WORCESTER HOWARD New Carrollton Berlin CECIL No incorporated cities North Brentwood Ocean City Cecilton or towns Riverdale Park Pocomoke City Charleston Seat Pleasant Chesapeake City KENT University Park Betterton Elkton Upper Marlboro North East Chestertown Perryville Galena Port Deposit Millington Rising Sun Rock Hall

MDINCORPTOWNS (01/2018)