Maryland Statutes
Tax - Property
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...