The Maryland Department of Assessments & Taxation administers and enforces the property assessment and property tax laws of the state. It uniformly appraises all taxable properties at market value, certifies property values to local governments and offers various programs of property tax relief and business services. The department operates a taxpayer services division that offers several property tax credit programs for homeowners and renters, as well as oversees the annual reassessment of railroads and public utilities. The Maryland Department of Assessments & Taxation also has an information technology division that is responsible for producing and maintaining the departments computer information systems, including local area networks and personal computers. Additionally, it provides online services related to real property and business database search. The Maryland Department of Assessments & Taxation maintains its headquarters in Baltimore.