With Fiscal Year 2019 real estate tax bills set to be issued shortly, it’s time to evaluate how the tax burden has shifted in Maryland. Most states impart a greater tax burden on commercial taxpayers than residential, and Maryland is no different in this regard. This shift is borne by commercial real estate owners and their tenants. Let’s look at the data: Between FY 2014 and FY 2018, the increase in average value per property as established by the State Department of Assessment and Taxation (SDAT) for commercial properties increased 23%, while the average value for non-commercial property (which includes residential homes, apartments and townhomes) increased only 5.5%.