Every Maryland assessment record splits a parcel's value between land and improvements. Under Baltimore's current single rate the split is close to irrelevant, because the two components are taxed identically, so an allocation booked 30/70 and one booked 55/45 produce the same bill. Under the split-rate structure the city is now weighing, that field becomes the bill. Owners should pull the current land-versus-improvement allocation from the SDAT record for every Baltimore parcel they hold and check it against what they would defend on the merits. An allocation correction sought now is a routine assessment matter under existing law. The same correction sought after a split rate is enacted is a tax dispute in a queue with everyone else who did not look. On the Pittsburgh precedent NAIOP Maryland cited, that queue is the predictable consequence of the policy.

Watch: Whether a split-rate ordinance is formally introduced, and whether SDAT publishes anything on the reliability of its land-versus-improvement allocations in Baltimore City.

Source: Baltimore City Code §14-8; Maryland SDAT; NAIOP Maryland testimony; Hoodline, August 2026