Maryland Statutes
Tax - Property

Section 1-305 - Recoupment of Taxes if Title to Property Held by Federal Government or Federal Unit - Notwithstanding any other law of the State, the State or...

Subtitle 4 - Property Owner's Bill of Rights

Section 1-401 - Legislative Intent - It is the intent of the General Assembly that property...

Section 1-402 - Rights Enumerated - Property owners in this State have the following rights: (1)...

Section 1-403 - Short Title - This subtitle shall be known as the Property Owner’s Bill...

Title 2 - State Department of Assessments and Taxation

Subtitle 1 - Administration and Operations

Section 2-101 - Department Established - There is a Department of Assessments and Taxation established as...

Section 2-102 - Director of Assessments and Taxation - (a) The head of the Department is the Director of...

Section 2-103 - Staff and Consultants - The Director may employ staff and consultants in accordance with...

Section 2-104 - State Supervisor of Assessments and Area Supervisors - (a) The Director shall designate one employee of the Department...

Section 2-105 - Supervisors of Assessments -- in General - (a) There is a supervisor for each county. (b) (1)...

Section 2-106 - Supervisors of Assessments -- Provision of Offices, Equipment, and Other Facilities; Cost Administration - (a) Each county shall provide the supervisor of the county...

Section 2-107 - Assessors - The Department shall employ professional assessors including competent and experienced...

Section 2-108 - Oath Required - (a) Before taking office, each assessor shall take the oath...

Section 2-109 - Classifications, Compensation, and Qualifications of Departmental Employees - The Secretary of Budget and Management, after consultation with the...

Section 2-110 - Incentives for Assessors - (a) The salary schedules set for assessors under § 2-109...

Section 2-111 - Substitution of Experience for Assessor's Educational Qualifications - The Director, after consultation with the Secretary of Budget and...

Section 2-112 - State Tax Sale Ombudsman - (a) (1) In this section the following words have the...

Subtitle 2 - Powers and Duties

Part I - In General

Section 2-201 - Powers and Duties of the Director - (a) The Director is responsible for the operation of the...

Section 2-202 - Additional Powers and Duties of the Director - In addition to the powers and duties set forth elsewhere,...

Section 2-202.1 - Department to Assess the Value of Mobile Homes - In accordance with § 20–503 of the Local Government Article,...

Section 2-203 - Assessment Reviews - (a) (1) The Department shall continually review all real property...

Section 2-204 - Revaluation of Real Property - (a) The Director may order a revaluation of any real...

Section 2-205 - Constant Yield Tax Rate - (a) In this section, “taxing authority” means: (1) the county...

Section 2-206 - Provision of Administrative Duties for Tax Court - On request by the Maryland Tax Court, the Department shall...

Section 2-207 - Provision of Tax Information to Other Jurisdictions - (a) In this section, “taxing official” means: (1) as to...

Section 2-208 - Inquiries as to Methods of Assessment - The Department shall attempt to determine the most effective and...

Section 2-209 - Uniform Plan for Assessment - (a) The Department shall adopt and periodically revise a uniform...

Section 2-210 - Records of Property and System of Appraisal Aids; Instructions and Directions; Forms - (a) The Department shall prepare, install, and maintain for each...

Section 2-211 - Assessment Records -- Real Property - (a) (1) Each supervisor shall keep a record of all...

Section 2-212 - Assessment Records -- Personal Property - (a) Personal property assessment records shall be maintained and arranged...

Section 2-213 - County Maps and Sales Records - (a) Each supervisor shall maintain for public inspection, without charge:...

Section 2-214 - Presence of Supervisor of Assessments or Assessor at Hearings - To explain and support the Department’s recommendations, the supervisor for...

Section 2-215 - Notice of Assessment Appeal to Local Legal Officer - When an assessment appeal is filed with a supervisor and...

Section 2-216 - Powers and Duties of Supervisors - (a) In addition to carrying out the instructions of and...

Section 2-217 - Inspections by Assessors - (a) In this section, “inspection” means an exterior physical inspection...

Section 2-218 - Documentation to Verify That Dwelling Is Principal Residence - (a) The Department may request documentation to verify that a...

Section 2-218.1 - Data Supplied by Department for Certain Calculations Related to Real Property and Personal Property - (a) The Department shall provide the data required to make...

Part II - Distribution and Accounting for Funds

Section 2-220 - Disposition of Annual Filing Fees - The Department shall pay the amount received by the Department...

Section 2-221 - Payment to Treasurer; Accounting to Comptroller - The Department shall: (1) pay immediately to the Treasurer for...

Section 2-222 - Payments to Political Subdivisions in Which a Brac Revitalization and Incentive Zone Has Been Established - (a) (1) In this section the following words have the...

Title 3 - Property Tax Assessment Appeal Boards and the Administrator of Property Tax Assessment Appeal Boards

Section 3-101 - Definitions - (a) In this title the following words have the meanings...

Section 3-102 - Board Established - There is a property tax assessment appeal board in each...

Section 3-103 - Membership - (a) (1) (i) Except as provided in subparagraph (ii) of...

Section 3-104 - Chairman - From among the regular members of each board, the Governor...

Section 3-105 - Quorum; Meetings; Decisions Evidenced by Order; Compensation and Reimbursement; Staff - (a) Two members of a board are a quorum to...

Section 3-106 - Conflict of Interest; Accepting Gifts; Divulging Information - (a) A member is subject to the Maryland Public Ethics...

Section 3-107 - Jurisdiction; Limitations on Actions - (a) Each board has jurisdiction in its county over appeals...

Section 3-108 - Administrator - (a) With the advice and consent of the Senate, the...

Title 4 - Collectors

Subtitle 1 - General Provisions

Section 4-101 - Position; Appointment; Oath; Compensation - (a) There is a collector for each county in the...

Section 4-102 - Bonding of Collectors - (a) For the collection of the State property tax, a...

Subtitle 2 - Powers and Duties of Collectors

Section 4-201 - Collection, Receipt, and Remittance of Taxes - (a) Each collector shall collect: (1) for property listed on...

Section 4-202 - Deposit of State Taxes by Collector - (a) The collector for each county shall: (1) deposit State...

Subtitle 3 - Miscellaneous Provision

Section 4-301 - Officials May Examine Records That Relate to State Taxes - At any time, the Comptroller, the State Treasurer, or an...

Subtitle 4 - Allowances for Collection; Enforcement; State Remedies

Section 4-401 - Allowances for Collection - (a) The governing body of a county, the chief administrative...

Section 4-402 - Interest Charged to Collector - If a collector fails to remit taxes or the interest,...

Section 4-403 - Filing Suit; Right to a Jury Trial - (a) In addition to any other remedy, if a collector...

Title 5 - Property Tax -- General Provisions

Section 5-101 - Liability and Reimbursement Rights of Persons Having Less Than Fee Simple Interests - (a) For property tax purposes, the owner of a life...

Section 5-102 - Where Property Is Assessed and Taxed - (a) Real property is subject to assessment and taxation in...

Section 5-103 - Duty to Notify Supervisor of the Issuance of Building Permits - The person responsible for issuing building permits shall immediately after...

Title 6 - Taxable Property; Imposition of Tax; Setting Tax Rates

Subtitle 1 - Taxable Property

Section 6-101 - Property Subject to Tax - (a) (1) Except as otherwise provided in this article, all...

Section 6-102 - Tax on Leasehold Interests - (a) Except as otherwise provided in this section, a leasehold...

Section 6-103 - Operating Property of Railroads or Public Utilities - Operating property of a railroad or public utility located in...

Section 6-104 - Stock in Business of Manufacturing or Commercial Business - Except as otherwise provided in §§ 7-222 and 7-226 of...

Subtitle 2 - Imposition of Taxes

Section 6-201 - Imposition of State Property Tax - (a) Except as otherwise provided in this article, the State...

Section 6-202 - Imposition of County Property Tax - The Mayor and City Council of Baltimore City or the...

Section 6-203 - Imposition of Municipal Corporation Property Tax - (a) Except as otherwise provided in this article, the governing...

Section 6-204 - Imposition of Taxes for Taxable Year - Except as otherwise provided by this article, property tax is...

Subtitle 3 - Setting Property Tax Rates

Section 6-301 - Setting of State Property Tax Rate - (a) Except as provided in subsection (b) of this section,...

Section 6-302 - Setting of County Property Tax Rate - (a) Except as otherwise provided in this section and after...

Section 6-303 - Setting of Municipal Corporation Property Tax Rate - (a) (1) Except as provided in paragraph (2) of this...

Section 6-304 - No Additional Law Necessary for Special Rate - If a special rate of county or municipal corporation property...

Section 6-305 - County Tax Rate in Certain Municipal Corporations - (a) In this section, “tax setoff” means: (1) the difference...

Section 6-305.1 - County Tax Rate in Certain Municipal Corporations -- Frederick County - (a) In this section, “tax setoff” means: (1) the difference...

Section 6-306 - County Tax Rate in Certain Other Municipal Corporations - (a) In this section, “tax setoff” means: (1) the difference...

Section 6-307 - Services by a Municipal Corporation in Certain Counties - The governing body of Anne Arundel County or of Howard...

Section 6-308 - Constant Yield Tax Rate - (a) In this section, “taxing authority” means: (1) the county...

Subtitle 4 - Miscellaneous

Section 6-401 - Process of Determining Amount of Property Tax Due - (a) Except as otherwise provided in this article, to determine...

Title 6.5 - State Forest, State Park, and Wildlife Management Area Revenue Equity Program

Subtitle 1 - General Provisions

Section 6.5-101 - Definitions - (a) In this title the following words have the meanings...

Section 6.5-102 - Applicability - This title applies to counties that have: (1) at least...

Subtitle 2 - Payments to Counties

Section 6.5-201 - General Consideration - (a) Beginning in fiscal year 2019 and each fiscal year...

Section 6.5-202 - Certification of Valuation and Payment; Quarterly Payments - (a) On or before December 1 each year, the Department,...

Subtitle 3 - Miscellaneous

Section 6.5-301 - Local Taxes - (a) In this section, “local tax” means a tax imposed...

Title 7 - Property Tax Exemptions

Subtitle 1 - General Provisions

Section 7-101 - Exemptions -- Strict Rule of Construction - Property tax exemptions provided under this title shall be strictly...

Section 7-102 - Exemptions by Law -- Effective Date - Unless otherwise provided in the law establishing the exemption, when...

Section 7-103 - Exemptions of Real Property -- Procedure - (a) Real property that is subject to exemption from property...

Section 7-104 - Exemptions -- Abatement of Tax - (a) Except as provided in subsection (c) of this section...

Section 7-105 - Adjustment of Tax on Public Property; Tax on Formerly Exempt Property - (a) (1) Notwithstanding § 7-103 of this subtitle, when all...

Section 7-106 - Exempt Property -- Assessment - (a) Except for real property owned by the federal government,...

Section 7-107 - Local Exemptions -- Effect on State Aid - Unless the public general law or public local law granting...

Section 7-108 - Local Exemptions -- Change by Counties - (a) The governing body of a county may reduce, by...

Section 7-109 - Local Exemptions -- Municipal Corporations - (a) The personal property described in §§ 7-222, 7-225, and...

Section 7-110 - Property Tax Credits - A law that grants or authorizes a tax credit under...

Subtitle 2 - General Property Tax Exemptions

Section 7-201 - Cemeteries and Mausoleum Companies - (a) Except as otherwise provided in subsection (b) of this...

Section 7-202 - Charitable or Educational Purposes - (a) In this section: (1) “fraternal organization” means any organization...

Section 7-203 - Chesapeake Bay Foundation - Property is not subject to property tax if the property:...

Section 7-204 - Religious Groups or Organizations - Subject to § 7–204.1 of this subtitle, property that is...

Section 7-204.1 - Tax-Exempt Property in Baltimore City - (a) An organization that owns property in Baltimore City that...

Section 7-205 - Community Water Systems - Property that is owned by any nonprofit community water corporation...

Section 7-206 - Continuing Care Facility for Aged - (a) In this section, “facility” means a continuing care facility...

Section 7-207 - Dwelling House of Blind Individual; Surviving Spouse - (a) (1) In this section the following words have the...

Section 7-208 - Dwelling House of Disabled Veteran; Surviving Spouse - (a) (1) In this section the following words have the...

Section 7-209 - Fire Companies and Rescue Squads - Property is not subject to property tax if the property:...

Section 7-210 - Government Property - (a) Except as otherwise provided in § 6-102 of this...

Section 7-211 - Interest in Government Property - (a) (1) In this subsection, “national defense” includes homeland security....

Section 7-211.1 - Property Used to Heat, Cool, or Generate Electricity for State - Property is not subject to property tax if the property:...

Section 7-211.2 - Property Used for National Defense or Military Housing - (a) In this section, “national defense” includes homeland security. (b)...

Section 7-211.3 - Payment in Lieu of Tax Agreement - (a) (1) In this section the following words have the...

Section 7-212 - Gunpowder Youth Camps - Property is not subject to property tax if the property:...

Section 7-214 - Historical Societies; War Memorials - (a) Property is not subject to property tax if the...

Section 7-215 - Housing Authority Property - (a) In this section, “authority” means an authority as defined...

Section 7-216 - Izaak Walton League - Property is not subject to property tax if: (1) the...

Section 7-217 - Maryland Ornithological Society, Inc - (a) Except as provided in subsection (b) of this section,...

Section 7-218 - Nature Conservancy - Property is not subject to property tax if the property:...

Section 7-219 - Personal Property -- Agricultural Products - The following agricultural products and commodities are not subject to...

Section 7-220 - Personal Property -- Aircraft - Aircraft as defined in § 5-101 of the Transportation Article...

Section 7-221 - Personal Property -- Financial Institution Property - (a) Personal property is not subject to valuation or to...

Section 7-221.1 - Personal Property -- Property Used in Processing Deposits or Loans - (a) (1) In this section the following words have the...

Section 7-222 - Personal Property -- Business Stock Property - (a) Except as provided in § 7-109 of this title...

Section 7-223 - Personal Property -- Farm Implement Property - The farming implements owned or leased by a farmer are...

Section 7-224 - Personal Property -- Livestock Property - The livestock of a farmer is not subject to valuation...

Section 7-225 - Personal Property -- Manufacturing Property - (a) Except as provided in § 7-109 of this title...

Section 7-226 - Personal Property -- Raw Materials and Products Property - Except as provided in § 7-109 of this title, raw...

Section 7-227 - Personal Property -- Property Located in a Residence - (a) Except for personal property used in connection with a...

Section 7-229 - Personal Property -- Tools of Mechanics or Artisans - The working tools of mechanics or artisans that are operated...

Section 7-230 - Personal Property -- Vehicles - A vehicle is not subject to valuation or property tax...

Section 7-231 - Personal Property -- Vessels - (a) As used in this section, “vessel” includes a ship,...

Section 7-232 - Personal Property -- Voting System - A voting system, as defined in § 1-101 of the...

Section 7-233 - Scouts - Property is not subject to property tax if the property:...

Section 7-234 - Veterans' Organizations - Property is not subject to property tax if the property:...

Section 7-235 - Maryland Vending Program for the Blind - Personal property is not subject to valuation or property tax...

Section 7-236 - Refueling Equipment or Machinery - (a) In this section, “clean-burning fuel” has the meaning stated...

Section 7-237 - Machinery or Equipment Used to Generate Electricity, Steam for Sale, Hot or Chilled Water for Sale - (a) Except as provided in subsection (b) of this section,...

Section 7-238 - Computer Software and Related Documentation - (a) (1) In this section the following words have the...

Section 7-239 - Certified Coal Pollution Control Facility; Coal Waste Disposal Power Project - (a) In this section the following words have the meanings...

Section 7-240 - Property of Nonprofit Organization Engaged in Containment of Coastal and Tidal Oil Spills - Personal property is not subject to property tax if the...

Section 7-241 - Charles County Planning Commission - (a) Subject to subsection (b) of this section, property reserved...

Section 7-242 - Residential Wind Energy Equipment; Solar Energy Property - (a) (1) In this section the following words have the...

Section 7-243 - Heavy Equipment Property - (a) In this section, “heavy equipment property” has the meaning...

Section 7-244 - Video Lottery Terminals and Associated Equipment and Table Games - (a) (1) In this section the following words have the...

Section 7-245 - Exemption for Low Assessments - A person’s personal property is not subject to valuation or...

Section 7-246 - Property Tax Inapplicable to Certain Improvements or Interests in Real Property - (a) In this section, “Laurel Park racing facility site” and...

Section 7-247 - Tax Exemption for Property of Maryland Farm Bureau - Property is not subject to property tax if the property...

Section 7-248 - Reduction or Elimination of Assessment for Qualified Data Center Personal Property - (a) In this section, “qualified data center” and “qualified data...

Subtitle 3 - State Property Tax Exemption

Section 7-301 - Personal Property -- State Property Tax Exemption - All personal property is exempt from the State property tax.

Section 7-302 - American Association of Blood Banks, Inc - (a) Real property is not subject to State property tax...

Section 7-303 - Licensed Public Airport on Privately Owned Land - (a) Real property is not subject to State property tax...

Section 7-304 - Land Trusts - (a) Property is not subject to State property tax if...

Section 7-305 - Harford Land Trust - Property is not subject to State property tax if the...

Section 7-306 - The Maryland State Game and Fish Protective Association, Inc - Property is not subject to State property tax if the...

Section 7-307 - Repaired or Reconstructed Dwelling - (a) Subject to subsection (b) of this section, real property...

Subtitle 4 - County Exemptions -- Mandatory

Section 7-401 - Rolling Stock Property - Rolling stock of any person other than a person assessed...

Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes

Section 7-501 - Public Leasehold Property -- Local Exemptions - (a) The governing body of Allegany County, Anne Arundel County,...

Section 7-502 - Housing for Senior Citizens - (a) (1) In this subsection, “essential service facilities” includes dining...

Section 7-503 - Housing for Low Income Families - (a) (1) In this subsection, “essential service facilities” includes dining...

Section 7-504 - Housing in Baltimore City - (a) (1) In this subsection, “service facilities” includes nondwelling commercial...

Section 7-504.2 - Vacant and Underutilized Commercial Buildings in Baltimore City - (a) In this section, “Downtown Management District” means the district...

Section 7-504.3 - Economic Development Projects in Baltimore City - (a) In this section, “economic development project” means a real...

Section 7-504.4 - Hippodrome Performing Arts Center - (a) (1) In this section the following words have the...

Section 7-505 - Governmentally Subsidized Rental Housing - (a) (1) In this subsection, “service facilities” includes nondwelling commercial...

Section 7-506 - Governmentally Subsidized Housing in Baltimore City - (a) (1) In this subsection, “service facilities” includes nondwelling commercial...

Section 7-506.1 - Governmentally Subsidized Housing Outside Baltimore City - (a) (1) In this subsection, “service facilities” includes nondwelling commercial...

Section 7-506.2 - Housing for Low to Moderate Income Households - (a) Real property may be exempt from municipal corporation property...

Section 7-506.3 - Payment in Lieu of Taxes Agreements -- Low-Income Housing - (a) (1) In this subsection, “service facilities” includes nondwelling commercial...

Section 7-507 - Foreign Import Property - If the Mayor and City Council of Baltimore City or...

Section 7-508 - Washington County - (a) In this section, “manufacturer” means a person who engages...

Section 7-509 - Washington County -- Warehouse Property - (a) In this section, “warehouser” means a person engaged only...

Section 7-509.1 - Washington County -- Technology-Related Businesses - (a) (1) The governing body of Washington County may enter...

Section 7-510 - Calvert, Caroline, Cecil, Kent, and Queen Anne's Counties - In Calvert County, Caroline County, Cecil County, Kent County, or...

Section 7-511 - Reduction or Elimination of Percentage of Assessment of Taxable Personal Property in Garrett County - (a) Subject to subsection (b) of this section, the governing...

Section 7-511.1 - Garrett County -- Garrett Information Enterprise Center - (a) In this section, “business incubator” has the meaning stated...

Section 7-512 - Agreement for Negotiated Payment in Lieu of Taxes for Electricity Facilities in Cecil County - (a) (1) The governing body of Cecil County may enter...

Section 7-513 - Personal Property Tax -- Dorchester County - (a) Subject to subsection (b) of this section, the governing...

Section 7-514 - Negotiated Payment by Owner of Facility for Generation of Electricity - (a) (1) The governing body of a county or a...

Section 7-515 - Video Lottery Facility in Allegany County - (a) The governing body of Allegany County shall enter into...

Section 7-516 - Economic Development Project -- Prince George's County - (a) (1) In this section the following words have the...

Section 7-517 - Natural Gas Facilities -- Calvert County - (a) The governing body of Calvert County may enter into...

Section 7-518 - Property Owned by Affordable Housing Land Trust - (a) In this section, “affordable housing land trust” and “affordable...

Section 7-519 - Community-Managed Open Space - (a) (1) In this section the following words have the...

Section 7-520 - Economic Development Project Under Payment in Lieu of Taxes Agreement - (a) (1) In this section the following words have the...

Section 7-521 - Personal Property of Business Located in Historic District - // EFFECTIVE UNTIL JUNE 30, 2022 PER CHAPTER 131 OF...

Title 8 - Valuation and Assessment

Subtitle 1 - General Provisions and Valuation

Section 8-101 - Classification of Property - (a) For assessment purposes, property shall be divided into classes...

Section 8-102 - Valuation of Real Property - (a) Except as provided in subsection (b) of this section,...

Section 8-103 - Assessment of Real Property -- in General - (a) (1) In this section the following words have the...

Section 8-104 - Valuation of Real Property; Date of Finality; Duties of Department, Supervisor and Local Zoning Agency - (a) Real property shall be valued separately for: (1) the...

Section 8-105 - Valuation of Income Producing Real Property - (a) (1) Except for land that is actively devoted to...

Section 8-106 - Valuation of Real Property Owned by Cooperative Housing Corporation - (a) In this section, “cooperative housing corporation”, “cooperative interest”, “membership...

Section 8-107 - Valuation of Personal Property - (a) Except as provided under § 8-110 of this subtitle,...

Section 8-108 - Valuation, Allocation, Assessment, and Apportionment of Railroad Operating Property - (a) The Department shall annually value the operating unit of...

Section 8-109 - Valuation, Allocation, Assessment, and Apportionment of Public Utility Property - (a) The Department shall annually value the operating unit of...

Section 8-110 - Valuation of Stock in Business - (a) (1) In this section the following words have the...

Section 8-112 - Valuation of Distilled Spirits if Counties Impose a Personal Property Tax - (a) (1) In this section the following words have the...

Section 8-113 - Valuation of Interests Subject to Tax Under 6-102 of This Article - Interests subject to property tax under § 6-102 of this...

Section 8-114 - Valuation of Hoophouses - (a) In this section, “hoophouses” means temporary structures placed on...

Subtitle 2 - Assessment Procedures

Part I - In General

Section 8-201 - Assessing of Property by Department - The Department shall assess: (1) operating property of a railroad...

Section 8-202 - Assessing of Property by Supervisors - Except as provided in § 8-201 of this subtitle, all...

Section 8-203 - Duration of Real Property Assessment or Value - An assessment or value of real property continues in effect...

Section 8-204 - Assessing Personal Property - (a) Personal property subject to assessment shall be assessed annually....

Section 8-205 - Assessment Appeals; Adjustments - (a) When a property assessment is changed as the result...

Section 8-207 - Assessing of Condominium Property - (a) Each unit in a condominium and the undivided interest...

Part II - Use Assessments

Section 8-209 - Assessing of Farm or Agricultural Use Land - (a) The General Assembly declares that it is in the...

Section 8-209.1 - Assessing Conservation Property - (a) In this section, “conservation property” means land that is...

Section 8-210 - Assessing Marshland - Marshland shall be valued at a rate established in regulations...

Section 8-211 - Assessing of Woodland; Forest Conservation and Management Program - (a) (1) In this section the following words have the...

Section 8-212 - Assessing of Country Clubs and Golf Courses -- Qualifications - (a) A golf course that is open to the public...

Section 8-213 - Assessing of Country Clubs and Golf Courses -- Agreements - (a) (1) In this section the following words have the...

Section 8-214 - Assessing of Country Clubs and Golf Courses -- Discrimination - (a) If a country club or golf course that meets...

Section 8-215 - Assessing of Country Clubs and Golf Courses -- Determination of Discrimination and Consent Agreements - (a) (1) A person claiming to be aggrieved by discrimination...

Section 8-216 - Assessing of Country Clubs and Golf Courses -- Property Taxes - (a) (1) Except as provided in § 8–217 of this...

Section 8-217 - Assessing of Country Clubs and Golf Courses -- Transfer of Agreements - If a purchaser of all or any part of the...

Section 8-218 - Assessing of Country Clubs and Golf Courses -- Regulations and Forms - To administer the country club and golf course assessment provisions...

Section 8-219 - Assessing of Land Subject to Open Space Easements - (a) (1) In this section the following words have the...

Section 8-220 - Assessing of Planned Development Land -- Intent and Necessity - (a) The General Assembly states that it is in the...

Section 8-221 - Assessing of Planned Development Land -- Criteria for Assessing - Land that is assessed under § 8-222 of this subtitle...

Section 8-222 - Assessing of Planned Development Land -- How Assessed - (a) To be assessed as planned development land under this...

Section 8-223 - Assessing of Planned Development Land -- Specially Assessed - (a) If land assessed under § 8-222 of this subtitle...

Section 8-224 - Assessing of Planned Development Land -- Reassessing and Deferred Taxes - (a) (1) If a part of any land that meets...

Section 8-225 - Assessing of Planned Development Land -- Copies of Data - Planning and zoning agencies in the counties shall provide the...

Section 8-226 - Assessing Rezoned Real Property -- Legislative Intent; Definitions - (a) The General Assembly states that it is in the...

Section 8-227 - Assessing Rezoned Real Property -- Residential Use Assessment - (a) (1) For property to be assessed as rezoned real...

Section 8-228 - Assessing Rezoned Real Property -- Termination of Status; Penalties - (a) If a part of any rezoned real property is...

Part III - Special Assessments

Section 8-229 - Assessing of Minerals - If minerals and mineral rights are owned separately from the...

Section 8-230 - Assessing of Improvements Damaged by Fire, Flood, or Shifting Land - (a) In this section, “improvements” means improvements made before January...

Section 8-231 - Assessing of Improvements -- Property Damaged or Destroyed by Natural Occurrences - If the assessment of real property used for purposes other...

Section 8-232 - Assessing of Improvements -- Manure Banks - A manure bank or other facility located above or below...

Section 8-233 - Assessing of Improvements -- Medical Condition of Residents - (a) In this section, “change” includes an improvement or an...

Section 8-234 - Assessing of Improvements -- Mobile Homes - (a) In this section, “mobile home” includes a trailer, a...

Section 8-235 - Assessing of Improvements -- Normal Repairs and Maintenance - (a) In this section, “normal repairs and maintenance”: (1) means...

Section 8-236 - Assessing of Improvements -- Radiation Fallout Shelters - (a) As used in this section, “radiation fallout shelter” means...

Section 8-237 - Assessing of Improvements -- Septic Systems and Wells - A septic system or a well that functions in a...

Section 8-238 - Assessing of Improvements -- Shore Erosion Structures - A seawall, bulkhead, or other structure installed solely to prevent...

Section 8-239 - Assessing of Improvements -- Silos - A silo may not be assessed to the owner of...

Section 8-240 - Assessing of Improvements -- Solar Energy or Geothermal Systems - (a) If no conventional heating and cooling system exists in...

Subtitle 3 - County Assessment Procedures

Section 8-302 - Assessing of Improvements -- Airplane Landing Area - (a) For purposes of the county property tax only, in...

Section 8-303 - Assessing of Improvements -- Fair Hill Property in Cecil County - For purposes of the Cecil County property tax only, the...

Subtitle 4 - Assessment Preparation and Modification

Section 8-401 - Real Property Assessments -- Notice of Change in Value of Real Property - (a) When any change as provided in subsection (b) of...

Section 8-402 - Real Property Assessments -- Service of Notice - (a) (1) The notice required by § 8–401 of this...

Section 8-403 - Real Property Assessments -- Interrogatories - With the notice required by § 8-401 of this subtitle,...

Section 8-404 - Real Property Assessments -- Appeal of Notice - (a) A person who receives a notice under § 8-401...

Section 8-405 - Real Property Assessments -- Appeal Hearing Dates - (a) A person who has received a notice under §...

Section 8-406 - Real Property Assessments -- Appeal Hearing - (a) The person who has appealed a notice may: (1)...

Section 8-407 - Real Property Assessments -- Final Notice - (a) (1) Except as provided in paragraph (2) of this...

Section 8-408 - Personal Property Assessments -- Notice - Notice of the annual assessment of personal property shall be...

Section 8-409 - Personal Property Assessments -- Service of Notice - (a) The notice required by § 8–408 of this subtitle...

Section 8-410 - Personal Property Assessments -- Interrogatories - With the notice required by § 8-408 of this subtitle,...

Section 8-411 - Personal Property Assessments -- Appeal of Notice - A person who receives a notice under § 8-408 of...

Section 8-412 - Personal Property Assessments -- Appeal Hearing Dates - (a) A person who has received a notice under §...

Section 8-413 - Personal Property Assessments -- Appeal Hearing - (a) The person who has appealed a notice may: (1)...

Section 8-414 - Personal Property Assessments -- Final Notice - (a) If an appeal is filed under § 8-411 of...

Section 8-415 - Petition for Review of Assessments - The owner of real property may submit a petition for...

Section 8-416 - When Assessments Are Final - (a) Assessments of personal property for a taxable year are...

Section 8-417 - Escaped Property -- Assessing Of - (a) In this section, “escaped property” means any property that:...

Section 8-418 - Escaped Personal Property -- Penalty and Notice - (a) After any personal property that is subject to assessment...

Section 8-419 - Correction of Assessments After Date of Finality - (a) (1) In this subsection, “appropriate official” means: (i) except...

Section 8-420 - Assessment and Tax Rolls -- Preparation and Form - (a) On or before the beginning of each taxable year...

Section 8-421 - Assessment Bases -- Certification - (a) When a supervisor delivers the assessments to a collector,...

Section 8-422 - Effect of Change in Method of Computing Real Property Assessments - For the purpose of construction of any State or local...

Title 9 - Property Tax Credits and Property Tax Relief

Subtitle 1 - Statewide Mandatory

Section 9-101 - Elderly or Disabled Homeowners - (a) (1) In this section the following words have the...

Section 9-102 - Elderly or Disabled Renters - (a) (1) In this section the following words have the...

Section 9-103 - Enterprise Zones - (a) (1) In this section the following words have the...

Section 9-103.1 - Regional Institution Strategic Enterprise Zone Property - (a) (1) In this section the following words have the...

Section 9-104 - Homeowners' Tax Credits; Disabled Veterans - (a) (1) In this section the following words have the...

Section 9-105 - Homestead Property Tax Credit - (a) (1) In this section the following words have the...

Section 9-106 - Ruritan International - The governing body of a county or of a municipal...

Section 9-107 - Conservation Property - (a) In this section, “conservation property” means land that is:...

Section 9-108 - Vehicles Valued as Stock in Business - (a) Subject to subsection (b) of this section, the governing...

Section 9-109 - Repaired or Reconstructed Dwelling - (a) The Mayor and the City Council of Baltimore City...

Section 9-110 - Real Property Owned by Qualified Business Entity Enrolled in More Jobs for Marylanders Program - (a) (1) In this section the following words have the...

Subtitle 2 - Statewide Optional

Section 9-201 - Duties of Governing Body Under 9-205 or 9-209 of This Subtitle or Subtitle 3 of This Title - (a) In this section, “property tax credit” means a property...

Section 9-202 - Cemetery Property Dwelling - The Mayor and City Council of Baltimore City or the...

Section 9-203 - Energy Devices - (a) The Mayor and City Council of Baltimore City or...

Section 9-204 - Historically Valuable, Architecturally Valuable, or Architecturally Compatible Structures - (a) To qualify under this section, a structure shall: (1)...

Section 9-204.1 - Restorations and Rehabilitations of Historic or Heritage Properties - (a) In this section, “eligible improvements” means significant improvements to,...

Section 9-205 - Manufacturing, Fabricating, or Assembling Facilities - (a) The Mayor and City Council of Baltimore City or...

Section 9-206 - Maryland Agricultural Land Preservation Foundation - (a) In this section, “agricultural land” means real property subject...

Section 9-207 - Newly Constructed or Substantially Rehabilitated Dwellings That Are Unsold or Unrented - (a) (1) In this section, “dwelling” means: (i) a newly...

Section 9-208 - "Open Space" or "Open Area" - (a) In this section, “open space” or “open area” means:...

Section 9-209 - Operating Properties of Railroad Companies - (a) As provided in subsection (c) of this section, the...

Section 9-210 - Dwelling Owned by Surviving Spouse or Cohabitant of Fallen Law Enforcement Officer or Rescue Worker - (a) (1) In this section the following words have the...

Section 9-211 - Damage From Natural Disaster - The Mayor and City Council of Baltimore City or the...

Section 9-212 - Tobacco Barns - The Mayor and City Council of Baltimore City or the...

Section 9-213 - Credit for Day Care Providers - (a) The Mayor and City Council of Baltimore City or...

Section 9-214 - Credit for Family Child Care Homes - (a) The Mayor and City Council of Baltimore City or...

Section 9-215 - Local Supplement to Homeowners Property Tax Credit Program - (a) The Mayor and City Council of Baltimore City or...

Section 9-215.1 - Local Supplement to Homeowners Property Tax Credit Program -- Municipal Corporation - (a) The governing body of a municipal corporation may grant,...

Section 9-216 - Credit for Residential Property in Airport Noise Zones - (a) The governing body of a county or municipal corporation...

Section 9-217 - Credit for Property With Erosion Control Structures or Devices - (a) In this section: (1) “nonstructural shoreline stabilization measure” means...

Section 9-219 - Rental Dwellings Providing Reduced Rents for Elderly or Disabled Tenants - (a) The Mayor and City Council of Baltimore City or...

Section 9-220 - Conservation Lands - (a) (1) In this section the following words have the...

Section 9-221 - Offsets of Local Income Tax Rate Increases - (a) The Mayor and City Council of Baltimore or the...

Section 9-222 - Property Leased, Occupied, or Used by Religious Groups or Organizations - (a) The governing body of a county or of a...

Section 9-224 - Sediment Control Ponds or Stormwater Management Structures - (a) The Mayor and City Council of Baltimore City or...

Section 9-225 - Real Property Used by Municipal Corporation - (a) The governing body of a county or a municipal...

Section 9-226 - Real Property Used for Agricultural Purposes and Subject to Soil Conservation and Water Quality Plan - (a) The governing body of a county may grant, by...

Section 9-227 - Business Personal Property That Is Computer Software - (a) (1) Except as provided in paragraph (2) of this...

Section 9-228 - Commercial or Residential Building in Eligible Area Undergoing Renovations for Accommodating Advanced Computer and Telecommunications Systems - (a) The Mayor and City Council of Baltimore City or...

Section 9-229 - Financial Incentives for Qualified Brownfields Sites - (a) (1) In this section the following words have the...

Section 9-230 - Businesses That Create New Jobs - (a) (1) In this section the following words have the...

Section 9-231 - Foreign Trade Zones - (a) In this section, “foreign trade zone” means a foreign...

Section 9-232 - Improvements With Complete Automatic Fire Protection Sprinkler System - (a) The Mayor and City Council of Baltimore City or...

Section 9-233 - Property of Audubon Naturalist Society - (a) The Mayor and City Council of Baltimore City or...

Section 9-234 - Vacant and Underutilized Commercial Buildings - (a) The governing body of a county or municipal corporation...

Section 9-235 - Amateur Sport Athletic Fields - (a) The Mayor and City Council of Baltimore City or...

Section 9-236 - Rehabilitated Property - (a) The Mayor and City Council of Baltimore City or...

Section 9-237 - Property Used for Practicing Dentistry in Underserved Areas - The Mayor and City Council of Baltimore City or the...

Section 9-238 - Property Owned by Community Association - (a) In this section, “community association” means: (1) a neighborhood...

Section 9-239 - Machinery and Equipment of an Electricity Generation Facility - (a) (1) In this section the following words have the...

Section 9-240 - Buildings Located in Arts and Entertainment District - (a) In this section, “arts and entertainment district”, “arts and...

Section 9-241 - Tax Credit for a Business That Provides Computers to Employees for Home Use - (a) The Mayor and City Council of Baltimore City or...

Section 9-242 - High Performance Buildings - (a) (1) Subject to paragraph (2) of this subsection, in...

Section 9-243 - Repaired or Reconstructed Dwelling - (a) Subject to subsection (b) of this section, the Mayor...

Section 9-244 - Nonprofit Swim Clubs - (a) The governing body of a county or of a...

Section 9-245 - Credit for Individuals at Least 65 Years Old - (a) Except as provided in § 9–305 of this title,...

Section 9-246 - Credit Against Local Corporation Property Taxes - (a) (1) In this section the following words have the...

Section 9-247 - Credit for Property Used as a Publicly Sponsored Business Incubator - (a) In this section, “business incubator” means a program in...

Section 9-248 - Family Assistance Dwelling - (a) In this section, “family assistance dwelling” means a house,...

Section 9-249 - Credit for Commercial Waterfront Property - (a) (1) In this section the following words have the...

Section 9-250 - Credit for Property Equipped With Accessibility Features - (a) In this section, “accessibility feature” means: (1) a no–step...

Section 9-251 - Marine Trade Waterfront Property - (a) In this section: (1) “marine trade waterfront property” means...

Section 9-252 - Habitat for Humanity Property - (a) The Mayor and City Council of Baltimore City or...

Section 9-253 - Urban Agricultural Property - (a) (1) In this section the following words have the...

Section 9-254 - Grocery Store in Low-Income Area - (a) (1) In this section the following words have the...

Section 9-255 - Neighborhood Conservation Areas - (a) (1) The Mayor and City Council of Baltimore City...

Section 9-256 - Rehabilitation of Commercial Structures - (a) (1) In this section, “qualifying investment” means the cost...

Section 9-257 - New or Small Business Property - (a) The Mayor and City Council of Baltimore City or...

Section 9-258 - Elderly Individuals and Veterans - (a) (1) In this section the following words have the...

Section 9-259 - Improved Home in Revitalization District - (a) (1) In this section the following words have the...

Section 9-260 - Public Safety Officers - (a) (1) In this section the following words have the...

Section 9-261 - Burial Ground - (a) The Mayor and City Council of Baltimore City or...

Section 9-262 - Dwelling Owned by a 9-1-1 Specialist - (a) (1) In this section the following words have the...

Section 9-263 - Qualified Opportunity Zone Business Property Vacant for More Than 12 Months Prior to Acquisition - (a) (1) In this section the following words have the...

Section 9-264 - Property Used for Public School Robotics Program - (a) The Mayor and City Council of Baltimore City or...

Section 9-265 - Property Tax Credit for Disabled Veterans -- Calculation -- Application -- Surviving Spouse - (a) (1) In this section the following words have the...

Section 9-266 - Credit for Business Entities Affected by State of Emergency - (a) The Mayor and City Council of Baltimore City or...

Subtitle 3 - Counties to Which General Provisions Are Applicable

Section 9-301 - General Provisions for Counties, Municipal Corporations, and Special Districts - (a) Except as otherwise specifically provided, the provisions of this...

Section 9-302 - Allegany County - (a) The governing body of Allegany County and of a...

Section 9-303 - Anne Arundel County - (a) The governing body of Anne Arundel County and of...

Section 9-304 - Baltimore City - (a) (1) The Mayor and City Council of Baltimore City...

Section 9-305 - Baltimore County - (a) The governing body of Baltimore County shall grant a...

Section 9-306 - Calvert County - (a) The governing body of Calvert County and of a...

Section 9-307 - Caroline County - (a) The governing body of Caroline County and of a...

Section 9-308 - Carroll County - (a) (1) The governing body of Carroll County shall grant...

Section 9-309 - Cecil County - (a) The governing body of Cecil County and of a...

Section 9-310 - Charles County - (a) The governing body of Charles County may grant, by...

Section 9-311 - Dorchester County - (a) The governing body of Dorchester County and of a...

Section 9-312 - Frederick County - (a) (1) The governing body of Frederick County and of...

Section 9-313 - Garrett County - (a) The governing body of Garrett County and of a...

Section 9-314 - Harford County - (a) (1) The governing body of Harford County may grant,...

Section 9-315 - Howard County - (a) The governing body of Howard County may grant, by...

Section 9-316 - Kent County - (a) (1) In this section the following words have the...

Section 9-317 - Montgomery County - (a) The governing body of Montgomery County and of a...

Section 9-318 - Prince George's County - (a) The governing body of Prince George’s County shall grant...

Section 9-319 - Queen Anne's County - (a) The governing body of Queen Anne’s County and the...

Section 9-320 - St. Mary's County - (a) (1) The governing body of St. Mary’s County may...

Section 9-321 - Somerset County - The governing body of Somerset County may grant, by law,...

Section 9-322 - Talbot County - (a) The governing body of Talbot County and the governing...

Section 9-323 - Washington County - (a) (1) The governing body of Washington County or of...

Section 9-324 - Wicomico County - (a) The governing body of Wicomico County and the governing...

Section 9-325 - Worcester County - (a) (1) The governing body of Worcester County may grant,...

Section 9-326 - Baltimore City and Baltimore County - (a) The Mayor and City Council of Baltimore City and...

Subtitle 4 - Counties to Which General Provisions Are Not Applicable

Section 9-401 - Newly Constructed or Substantially Rehabilitated Dwellings That Are Unsold, Unrented, and Unoccupied in Baltimore City - (a) In this section, “dwelling”: (1) means a newly constructed...

Section 9-402 - Elderly or Disabled Renters in Certain Counties - (a) In this section, “county” means: (1) Anne Arundel County;...

Title 10 - Property Tax Payment

Subtitle 1 - Time of Payment -- in General

Section 10-101 - "Property Tax" Defined - (a) In this title, “property tax” includes a taxing district...

Section 10-102 - Annual Property Tax Due Dates - (a) Except as otherwise provided in this title, property tax...

Section 10-103 - Payment of 1/2-Year Taxes - (a) Except as provided by § 10-104 of this subtitle,...

Section 10-104 - Payment of 3/4-Year Taxes - (a) The Mayor and City Council of Baltimore City or...

Section 10-105 - Payment of 1/4-Year Taxes - (a) The Mayor and City Council of Baltimore City or...

Subtitle 2 - Time of Payment -- Variations

Part I - Deferrals

Section 10-201 - Deferral of County Property Tax -- Montgomery, Anne Arundel, Howard, Baltimore, and Prince George's Counties - (a) Notwithstanding Subtitle 1 of this title, the governing body...

Section 10-202 - Deferral of County Property Tax -- Prince George's County Planned Development Property - (a) (1) In this subsection, “staged–development zoning classification” includes M–A–C,...

Section 10-202.1 - Deferral of County Property Tax -- Revitalization Districts in Prince George's County - (a) In this section, “revitalization district” means a district designated...

Section 10-203 - Deferral of County Property Tax -- Moderate Income, Multifamily Rental Housing Facilities in Montgomery County - (a) (1) Notwithstanding Subtitle 1 of this title, the governing...

Section 10-204 - Deferral of County Property Tax -- Elderly or Disabled Homeowners - (a) Notwithstanding Subtitle 1 of this title, the governing body...

Section 10-204.1 - Deferral of County Property Tax -- Montgomery County - (a) Notwithstanding Subtitle 1 of this title, the governing body...

Section 10-204.2 - Deferral of Municipal Corporation Property Tax -- Elderly or Disabled Homeowners - (a) Notwithstanding Subtitle 1 of this title, the governing body...

Section 10-204.3 - Semiannual Payment Schedule for Property Tax - (a) (1) In this section the following words have the...

Section 10-204.4 - Deferral of County Property Tax -- Charles County - (a) Notwithstanding Subtitle 1 of this title, the governing body...

Section 10-204.5 - Deferral of County Property Tax -- Washington County - (a) Notwithstanding Subtitle 1 of this title, the governing body...

Section 10-204.6 - Deferral of County Property Tax -- Anne Arundel County - (a) Notwithstanding Subtitle 1 of this title, the governing body...

Section 10-204.7 - Deferral of County Property Tax -- Prince George's County - (a) In this section, “gross income” has the meaning stated...

Part II - Advance Payments and Advance Billing

Section 10-205 - Advance Payment of County Property Tax - (a) (1) Subject to paragraph (3) of this subsection, the...

Section 10-206 - Advance Payments -- Corporations - (a) If a corporation submits articles of dissolution to the...

Section 10-207 - Payment of Fee for County or Municipal Corporation Personal Property Tax - (a) To ensure payment of the county or municipal corporation...

Section 10-208 - Installment Payment Schedule for Property Taxes - (a) (1) Subject to § 10–205 of this subtitle, the...

Part III - Payment of Tax on Tangible Personal Property

Section 10-210 - Special Payment of Estimated Tax -- Tangible Personal Property - (a) If on or before September 1 of a taxable...

Subtitle 3 - Reductions in Payment

Part I - Discounts

Section 10-301 - Discount for Payment of County or Municipal Corporation Property Tax and Special Taxing District Charges - Except as otherwise provided by § 10-205 of this title,...

Part II - Damaged Property

Section 10-304 - Payment of Property Tax for Damaged Property - (a) As used in this section, “damaged property” means: (1)...

Section 10-305 - Proration of Personal Property Tax in Garrett and Washington Counties - The governing body of Garrett County or of Washington County...

Subtitle 4 - Liability for Payment of Tax

Section 10-401 - Owner Liability - Except as otherwise provided in this subtitle, the owner of...

Section 10-402 - Liability for Property Transferred - (a) (1) Except for tax sales as provided by Title...

Section 10-403 - Liability for Leased Property - (a) The owner of property that is subject to the...

Title 11 - Reports

Section 11-101 - Annual Report Required for Certain Persons - (a) On or before April 15 of each year, a...

Section 11-102 - Reports on Personal Property - (a) The Department may require a person to submit to...

Section 11-103 - Amended Report - (a) If a person who has filed a report under...

Title 12 - Recordation Taxes

Section 12-101 - Definitions - (a) In this title the following words have the meanings...

Section 12-102 - Imposition of Tax - Except as otherwise provided in this title, recordation tax is...

Section 12-103 - Rate of Tax - (a) (1) Except as provided in subsection (a–1) of this...

Section 12-104 - Evidence of Consideration or Debt - (a) Except as provided in subsection (b) of this section,...

Section 12-105 - Calculation of Tax - (a) (1) For a deed, deed of trust, or mortgage...

Section 12-106 - Tax on Corporate, Limited Liability Company, and Partnership Transfers - Except as provided in § 12-108(p), (q), (v), and (w)...

Section 12-107 - Tax on Certain Tangible Personal Property - Except as otherwise provided in this title, the recordation tax...

Section 12-108 - Exemptions From Tax - (a) (1) Except as provided in paragraph (2) of this...

Section 12-109 - Payment of Recordation Tax - (a) (1) An instrument of writing that is taxable under...

Section 12-110 - Distribution of Revenue - (a) (1) Except as provided in subsections (c) and (d)...

Section 12-111 - Responsibility for Payment of Tax - By agreement, recordation tax may be paid by any person.

Section 12-112 - Administration of Tax - The Department may adopt regulations to administer the collection and...

Section 12-113 - Proceeds From Recordation Tax in Harford County - (a) In Harford County the collector shall deposit proceeds from...

Section 12-114 - Charles County Rental Transfer Exemption - (a) In this section, “rental dwelling” means residential real property...

Section 12-115 - Charles County Targeted Businesses Exemption - (a) The governing body of Charles County may grant, by...

Section 12-116 - Exemption From Recordation Tax - The Mayor and City Council of Baltimore City or the...

Section 12-117 - Tax on Consideration Payable for Transfer of Controlling Interest in Real Property Entity - (a) (1) In this section the following words have the...

Section 12-118 - Tax on Instrument That Transfers Title to Improved Residential Real Property - (a) (1) In this subsection the following words have the...

Title 13 - Transfer Taxes

Subtitle 1 - Definitions; General Provisions

Section 13-101 - Definitions - (a) In this title the following words have the meanings...

Section 13-102 - Responsibility for Payment of Tax - By agreement, a transfer tax under this title may be...

Section 13-103 - Tax on Consideration Payable for Transfer of Controlling Interest in Real Property Entity - (a) In this section, “controlling interest”, “real property”, and “real...

Subtitle 2 - State Tax -- in General

Section 13-201 - "Transfer Tax" Defined - In this subtitle, “transfer tax” means the tax imposed under...

Section 13-202 - Imposition of Tax - Except as otherwise provided in this subtitle, a transfer tax...

Section 13-203 - Rate of Tax; Exemption From Tax - (a) (1) Except as provided in subsections (a–1) and (b)...

Section 13-204 - Evidence of Consideration - The consideration payable shall be described in: (1) the recitals...

Section 13-205 - Calculation of Tax - (a) If a lease of real property creating a perpetually...

Section 13-206 - Tax on Corporate, Limited Liability Company, and Partnership Transfers - Except as provided in § 13-207(a)(9), (10), (15), and (16)...

Section 13-207 - Exemptions From Transfer Tax - (a) An instrument of writing is not subject to transfer...

Section 13-208 - Payment of Tax - (a) Transfer tax on an instrument of writing that is...

Section 13-209 - Distribution of Revenue - (a) (1) Before any other distribution under this section, in...

Subtitle 3 - Agricultural Land Transfer Tax

Section 13-301 - Definitions - (a) In this subtitle the following words have the meanings...

Section 13-302 - Imposition of Tax; Payment of Tax - (a) Except as otherwise provided in § 13-305 of this...

Section 13-303 - Rate of Tax - (a) The agricultural land transfer tax applies at the following...

Section 13-304 - Calculation of Tax; Improvements Valued - (a) The agricultural land transfer tax is imposed on the...

Section 13-305 - Exemptions From Tax - (a) If the amount of agricultural land transferred is not...

Section 13-306 - Distribution of Revenue - (a) (1) Except in Montgomery County and except as provided...

Section 13-307 - Administration of Tax - The Department shall adopt regulations to implement this subtitle.

Section 13-308 - Notice of Tax Liability - (a) When a contract is executed for the transfer of...

Subtitle 4 - County Transfer Taxes -- in General

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Maryland Statutes Tax - Property

Maryland Statutes
Tax - Property