Frederick County has a dozen incorporated municipalities. Besides the City of Frederick, there are eleven towns and villages scattered from Brunswick on the Potomac to Emmitsburg near the Pennsylvania line. Each one adds its own tax rate, and many run their own water and sewer. So the town line matters a lot when you sell.
I’m Evan Weissman. I buy houses across Frederick County from my office in Hampstead. I already wrote a general article on Frederick County home sale questions that covers deed taxes, offices, the tax sale, historic districts, and estates. This one goes town by town.
The countywide baseline
Outside any town, the 2026-2027 SDAT tax rate table shows a county rate of 1.1100 per $100 and the state rate of 0.1120, for 1.2220 combined. The county homestead cap is 5%. Urbana, Ballenger Creek, Monrovia, Ijamsville, Jefferson, Libertytown, and Adamstown are all unincorporated, so they use this baseline.
The county has no transfer tax. Recordation is $7.00 per $500, plus the state transfer tax.
Rates inside the towns
Each town rate is added to the county and state rates. In the City of Frederick and Myersville, the county charges a lower rate than it does elsewhere.
| Municipality | Town rate | County rate | Combined with state |
|---|---|---|---|
| City of Frederick | 0.7055 | 1.0125 | 1.8300 |
| Brunswick | 0.4100 | 1.1100 | 1.6320 |
| Emmitsburg | 0.3464 | 1.1100 | 1.5684 |
| Thurmont | 0.2780 | 1.1100 | 1.5000 |
| Middletown | 0.2320 | 1.1100 | 1.4540 |
| Myersville | 0.3460 | 0.9666 | 1.4246 |
| Mount Airy | 0.1962 | 1.1100 | 1.4182 |
| Burkittsville | 0.1900 | 1.1100 | 1.4120 |
| Woodsboro | 0.1800 | 1.1100 | 1.4020 |
| Walkersville | 0.1400 | 1.1100 | 1.3620 |
| New Market | 0.1200 | 1.1100 | 1.3420 |
| Rosemont | 0.0400 | 1.1100 | 1.2620 |
Town homestead caps are 5% in most places, 3% in Mount Airy, and 10% in Walkersville.
What the gap looks like on a bill
On a $300,000 assessment inside the City of Frederick, the real property tax works out to about $5,490 a year before credits. The same assessment in Urbana or Ballenger Creek comes to about $3,666. Buyers compare those figures, and they also compare what the city provides in return, like trash pickup, public water and sewer, and city police.
The City of Frederick
The city is the county seat and has the largest housing stock, from downtown rowhouses and historic homes to newer neighborhoods on the edges. The downtown historic district has its own review process for exterior changes. For city-specific details, see my Frederick page.
Brunswick and the south county
Brunswick sits on the Potomac and has a MARC commuter rail station, which draws buyers who work toward Washington. It also has the highest combined rate of the small towns. Older homes on the hillside streets often have the kind of deferred maintenance investors look for. See my Brunswick page.
Thurmont, Emmitsburg, and the north
Up north along Route 15, Thurmont and Emmitsburg have their own town water and sewer, while the farmland around them is mostly on wells and septic. Emmitsburg’s combined rate is among the higher ones in the county. My Thurmont page and Emmitsburg page have local details.
Middletown and Myersville to the west
Middletown, in the valley west of Frederick, is a popular, steady market. Myersville, farther west along I-70, gets the lower county rate, so its combined total stays moderate despite a higher town rate. See my Middletown page.
Walkersville, Woodsboro, and New Market
These three east and northeast towns have some of the lowest town rates in the county. New Market’s historic Main Street draws buyers who want an older house, and Walkersville’s 10% town homestead cap is the highest in the county. My Walkersville page covers that area.
Mount Airy across two counties
Mount Airy straddles the Frederick and Carroll line. A house on the Frederick side pays Frederick’s county rate of 1.1100, while one on the Carroll side pays Carroll’s 1.0180. The town rate is the same either way. Check SDAT to see which county your parcel sits in. My Mount Airy page explains more.
Town water bills when you sell
If your town supplies water and sewer, the bill comes from the town, not the county. Before settlement, call the town office to ask how it handles a final meter reading and whether an unpaid balance becomes a lien on the house. Each town does this a little differently, so I’d call a few weeks ahead rather than the day before closing. The title company will also want the account number and the most recent bill.
Outside town limits
In unincorporated areas like Urbana and Ballenger Creek, newer subdivisions usually have public water and sewer through the county, often with an HOA. Farther out, wells and septic are the norm. Maryland requires a water quality test in most private well sales unless the buyer waives it in writing. My Urbana and Ballenger Creek pages cover those areas, and my Frederick County page covers the county as a whole.
Which Frederick County town has the highest tax rate?
The City of Frederick has the highest combined rate, 1.8300 per $100 for 2026-2027. Among the smaller towns, Brunswick is highest.
Is Urbana an incorporated town?
No. Urbana is unincorporated, so homes there pay only county and state property tax.
Why is the county rate lower in the City of Frederick?
SDAT’s table shows a lower county rate inside the City of Frederick and Myersville. Counties often do this when a town provides services the county would otherwise pay for, so the county side of the bill is smaller there.
Does Mount Airy use Frederick or Carroll County rates?
Both. It depends on which side of the county line the parcel is on. The town rate stays the same.
Talk through your situation
If you’re selling anywhere in Frederick County and want a straight local opinion, call or text me at (410) 498-7473. I’ll tell you which route makes sense for your house.