Maryland Statutes
Tax - Property
Title 14 - Procedure

Section 14-504 - Appealing Notice of Personal Property Assessment When Assessment Made by Department - (a) For personal property assessed by the Department, any taxpayer,...

Section 14-506 - Nonproperty Tax Assessments by Department - (a) In this section, “determination” means an assessment, other than...

Section 14-507 - Filing Address for Notices and Orders - (a) In any proceeding before the Department, a supervisor, or...

Section 14-508 - Special Provisions Relating to Income Producing Real Property - (a) If after notification under § 8-105(b) of this article,...

Section 14-509 - Appeals to Property Tax Assessment Appeal Boards - (a) (1) For property assessed by a supervisor, on or...

Section 14-510 - Procedures for Hearing Before Supervisor or Property Tax Assessment Appeal Board - (a) In this section, “hearing” means a hearing held on...

Section 14-510.1 - Hearing Before Supervisor -- Required Notice - (a) For a hearing before a supervisor that relates to...

Section 14-511 - Special Provisions Regarding Property Tax Assessment Appeal Boards - (a) (1) For a hearing before a property tax assessment...

Section 14-512 - Appeals to Maryland Tax Court - (a) Any taxpayer, the governing body of a county, a...

Section 14-513 - Appeals From Maryland Tax Court - Any party to a Maryland Tax Court proceeding may appeal...

Section 14-514 - Appeal Bond - An appeal of property tax does not stay or affect...

Section 14-515 - Appeals to Court of Special Appeals - Any party to a proceeding in the circuit court under...

Section 14-516 - Payment of Refunds; Required Notice - (a) In this section, “appeal authority” includes: (1) a supervisor;...

Subtitle 6 - Interest

Part I - Interest on Property Tax

Section 14-601 - Interest Charged on Total Tax Liability on Property - (a) Except as provided in subsection (b) of this section,...

Section 14-602 - State Interest Rate for Property Tax - The rate of interest for State property tax is 1%...

Section 14-603 - County, Municipal Corporation, and Taxing District Interest Rates for Full Year Property Tax - (a) Except as provided in subsection (b) of this section...

Section 14-604 - County or Municipal Corporation Property Tax or Taxing District Property Tax Other Than as Provided in 14-603 - The Mayor and City Council of Baltimore City or the...

Section 14-605 - When Timely Property Tax Payment Is Not Made - If a person fails to pay property tax when required...

Section 14-606 - When Timely Property Tax Payment Is Not Made -- When Montgomery County or Prince George's County Tax Is Deferred - If a person is granted a deferral that extends the...

Section 14-607 - Interest Paid -- Advance Payments - (a) The governing body of a county may provide, by...

Section 14-608 - Interest Paid -- Refund of Estimated Personal Property Tax - The governing body of a county or of a municipal...

Part II - Interest on Refunds After Determination of an Appeal

Section 14-611 - Interest on Refunds After Determination of an Appeal - Subject to § 14-919 of this title, on the final...

Subtitle 7 - Additions to Tax and Assessable Penalties

Section 14-701 - Tax Penalty Based on Total Tax Liability on Property - A tax penalty is calculated on the total tax liability...

Section 14-702 - County or Municipal Corporation Penalty Authorized - (a) Except as otherwise provided in this section, the Mayor...

Section 14-703 - Tax Penalty -- When Timely Payment Not Made - If a person fails to pay property tax when required...

Section 14-704 - Tax Penalty -- When Annual Report Not Submitted - (a) (1) If the annual report is not submitted as...

Section 14-705 - Tax Penalty -- When Inaccurately Reported Property Assessed - If an escaped property assessment of personal property is made...

Subtitle 8 - Collection

Part I - Definitions

Section 14-801 - Definitions - (a) In §§ 14–801 through 14–854 of this subtitle, the...

Part II - Liens

Section 14-804 - Unpaid Taxes Are Lien on Real Property; Lien of Unpaid Taxes on Personal Property; Lien on Deferred Property - (a) (1) Except as provided in paragraph (2) of this...

Section 14-805 - Priority of Liens - (a) From the date property tax on real property is...

Section 14-806 - Release of Liens to Facilitate Transfer of Vacant Property - (a) In this section, “Board” means the Board of Estimates...

Part III - Tax Sales

Section 14-808 - Sale by Collector; Exceptions - (a) (1) Except for property that has been transferred by...

Section 14-809 - Sale by Municipal Collector After Notice to County Collector; Special Provisions as to Calvert County and Garrett County - (a) (1) When a property in a municipal corporation is...

Section 14-810 - Notice to Other Taxing Agencies; Certification of Taxes Due Other Agencies; Failure to Certify; Deductions From Collections in Cecil and Carroll Counties; Collection Fees in Code Counties - (a) At least 60 days before the mailing of the...

Section 14-811 - Properties Which May Be Withheld From Sale - (a) Except as provided in subsections (b) and (e) of...

Section 14-812 - Notice of Sale - (a) (1) At least 30 days before any property is...

Section 14-813 - Notice by Advertising; Expense a Lien on Property - (a) (1) At any time after 30 days from the...

Section 14-814 - Property to Be Sold as Entirety - Each parcel of property liable to sale shall be sold...

Section 14-815 - Not Necessary to Sell Personal Property of Owner - The power under this subtitle to sell property for the...

Section 14-816 - Sale of Property Subject to a Ground Rent - (a) Except as provided in subsection (b) of this section,...

Section 14-817 - Sale at Public Auction - (a) (1) (i) The sale shall be held on the...

Section 14-817.1 - Sale at Public Auction -- Notice to Owner After Sale - (a) Within 60 days after a property is sold at...

Section 14-818 - Payment of Purchase Price - (a) (1) (i) The payment of the purchase price and...

Section 14-819 - Owner Unlocated - (a) If the person entitled to the balance over and...

Section 14-820 - Certificate of Sale -- in General - (a) The collector shall deliver to the purchaser a certificate...

Section 14-821 - Certificate of Sale -- Assignment - (a) Except as provided in subsection (b) of this section,...

Section 14-822 - Certificate of Sale -- Recording - The purchaser may record the certificate of sale and any...

Section 14-823 - Certificate of Sale -- as Evidence - The certificate of sale or assignment of the certificate of...

Section 14-824 - Purchase by County Commissioners or Other Taxing Agencies -- in General - (a) Except as provided in subsection (b) of this section,...

Section 14-825 - Purchase by County Commissioners or Other Taxing Agencies -- Right to Sell Property - When the governing body of a county or other taxing...

Section 14-826 - Purchase by Governing Body of County or Other Taxing Agencies or Transfer to Land Bank Authority -- Payment of Tax Claims of Other Taxing Agencies or of the State - When any property on which there are unpaid taxes due...

Section 14-827 - Right of Redemption - The owner or other person that has an estate or...

Section 14-828 - Required Payments; Interest Rate on Redemption; Notice to Holder of Certificate; Execution of Certificate - (a) (1) If the property is redeemed, the person redeeming...

Section 14-829 - Fixing Amount Necessary for Redemption After Action to Foreclose Instituted - (a) If the property is redeemed after an action to...

Section 14-830 - Rights During Redemption Period; Receivers; Possession and Rents; Conservation Expenses Added to Redemption Amount - (a) The owner of any property sold under the provisions...

Section 14-831 - Assessment During Redemption Period; Assessment to Certificate Holder; Subsequent Taxes Must Be Paid Before Deed Is Delivered - Until a judgment is issued by the circuit court that...

Section 14-832 - Construction of Sections - The provisions of §§ 14–832.1 through 14–854 of this subtitle...

Section 14-832.1 - Foreclosure of Rights of Redemption by Tax Sale Purchasers in Queen Anne's County - In Queen Anne’s County, whenever, prior to July 1, 1985,...

Section 14-832.2 - Foreclosure of Rights of Redemption by Tax Sale Purchasers in Queen Anne's County -- Ratified and Confirmed Sales - In Queen Anne’s County, whenever, prior to July 1, 1985,...

Section 14-832.3 - Foreclosure of Rights of Redemption by Tax Sale Purchasers in Queen Anne's County -- Proceedings to Set Aside or Modify Title - In Queen Anne’s County, when any tax sale made prior...

Section 14-833 - Complaints by Holders of Certificates of Sale to Foreclose Right of Redemption; Exceptions - (a) (1) Except as provided in paragraph (2) of this...

Section 14-834 - Jurisdiction of Court - The circuit court, on the filing of a complaint to...

Section 14-835 - Form of Complaint - (a) A person shall file a complaint in the circuit...

Section 14-836 - Parties - (a) The plaintiff in any action to foreclose the right...

Section 14-837 - How Unknown Owner Made Party - When an owner cannot be ascertained as provided in §...

Section 14-838 - Affidavit of Search - Every complaint to foreclose the right of redemption filed against...

Section 14-839 - Issuance of Process - (a) (1) The plaintiff shall show in the title of...

Section 14-840 - Notice by Publication - At the same time the summons is issued as provided...

Section 14-842 - Validity of Taxes and Sale Presumed Unless Attacked in Answer - In any proceeding to foreclose the right of redemption, it...

Section 14-843 - Plaintiff or Holder of Certificate of Sale Reimbursed for Expenses Incurred - (a) (1) Except as provided in subsection (b) of this...

Section 14-844 - Final Order - (a) After the time limit set in the order of...

Section 14-845 - Reopening Judgments; Judgment Conclusive - (a) A court in the State may not reopen a...

Section 14-846 - Judgment Bars Redemption Only in Property Described Therein - When a complaint to foreclose the right of redemption, as...

Section 14-847 - Purchaser's Deed; Failure to Comply With Terms of Judgment as to Payments - (a) (1) Except as provided in paragraph (2) of this...

Section 14-848 - Judgment Declaring Sale Void - If the judgment of the court declares the sale void...

Section 14-849 - Sale of Property for Failure to Pay Alley Assessment Charge in Baltimore City - (a) Notwithstanding any law to the contrary, in Baltimore City,...

Section 14-849.1 - Sale of Property to Enforce Lien for Water and Sewer Service - (a) In Baltimore City, the Mayor and City Council may...

Section 14-850 - Obtaining Possession - Any person who acquires a deed to property under this...

Section 14-851 - Repeal of Inconsistent Acts; Allegany County Exempt - Any act, whether public general or public local, inconsistent with...

Section 14-852 - Tax Sales - When land is sold to pay county or State taxes,...

Section 14-853 - Purchase by the State of Property Taken in Execution of State Suit to Recover Taxes - If property is taken in execution in a suit by...

Section 14-854 - Special Provision for Less Than Full Year Property - Property on which property tax is computed under §§ 10-103,...

Part IV - Actions to Collect Tax

Section 14-864 - Action to Collect Tax -- in General - On or before 7 years from the date the tax...

Section 14-865 - Duty to Request Action - (a) Except as otherwise provided in subsection (b) of this...

Section 14-866 - Duty to Initiate Action; Compromise of Claim - (a) If a request is made under § 14-865 of...

Section 14-867 - Attachment Authorized; Attachment Bond - (a) (1) An action under § 14-866 of this subtitle...

Section 14-868 - Naming of Plaintiff - The plaintiff named in an action under § 14-866 of...

Section 14-869 - Judicial Proceeding Generally - (a) If the plaintiff in an action under § 14–866...

Section 14-870 - Collection of Penalty Assessed Under 14-704 - A penalty assessed against a person under § 14-704 of...

Part V - Judicial in Rem Tax Foreclosure

Section 14-873 - Definitions - (a) In this part the following words have the meanings...

Section 14-874 - Foreclosure and Sale of Real Property - (a) Real property may be subject to foreclosure and sale...

Section 14-875 - In Rem Foreclosure Action -- Complaint - (a) A county or municipal corporation may file a complaint...

Section 14-876 - In Rem Foreclosure Action -- Hearing - (a) A circuit court may not set a hearing for...

Part VI - Tax Sale Reports

Section 14-879 - Tax Sale Reports - (a) (1) The Department shall conduct an annual survey of...

Section 14-880 - Annual Report -- Data Collected -- Publication and Submission of Report - (a) Each year, the Department shall issue a report that...

Part VII - Homeowner Protection Program (Part Effective July 1, 2022.)

Section 14-883 - Definitions - ** TAKES EFFECT JULY 1, 2022 PER CHAPTER 382 OF...

Section 14-884 - Homeowner Protection Program -- Purpose of Program - ** TAKES EFFECT JULY 1, 2022 PER CHAPTER 382 OF...

Section 14-885 - Eligible Homeowners -- Process Established -- Annual Determination of Number of Enrollees -- No Local Costs Contributions Required - ** TAKES EFFECT JULY 1, 2022 PER CHAPTER 382 OF...

Section 14-886 - Application by Homeowner -- Online or by Mail -- Ombudsman -- Enrollment Canceled -- Notice of Cancellation -- Reasons and Timing of Cancellation - ** TAKES EFFECT JULY 1, 2022 PER CHAPTER 382 OF...

Section 14-887 - Enrollment of Homeowner Before or After Lien Is Sold at Tax Sale -- Payment by Department After Homeowner Enrolled -- Outstanding Tax Debt -- Lien by Department - ** TAKES EFFECT JULY 1, 2022 PER CHAPTER 382 OF...

Section 14-888 - Efforts by Ombudsman for Enrollee -- Communication With Homeowner -- Assistance -- Forgiveness of Tax Debt - ** TAKES EFFECT JULY 1, 2022 PER CHAPTER 382 OF...

Section 14-889 - Interest on Unpaid Taxes -- Additional Charges Prohibited - ** TAKES EFFECT JULY 1, 2022 PER CHAPTER 382 OF...

Section 14-890 - Foreclosure and Sale of Dwelling of Formerly Enrolled Homeowner -- Restrictions -- Initiation of in Rem Foreclosure -- Items Included in Complaint -- Amended Complaint -- Cure of Delinquent Taxes -- Court Hearing -- Entry of Judgment... - ** TAKES EFFECT JULY 1, 2022 PER CHAPTER 382 OF...

Section 14-891 - Homeowner Protection Fund -- Purpose -- Fund Sources -- Budget Appropriation -- Use of Fund -- Investments and Expenditures -- Exclusive Source - ** TAKES EFFECT JULY 1, 2022 PER CHAPTER 382 OF...

Subtitle 9 - Abatements, Credits, and Refunds

Part I - Abatements

Section 14-901 - Abatement Orders - In order to correct an incorrect or improper assessment and...

Section 14-902 - Tax Abatement - (a) (1) In this section the following words have the...

Part II - Refund Eligibility Criteria

Section 14-904 - State Property Tax Refund Criteria - (a) A person who submits a written refund claim to...

Section 14-905 - County or Municipal Corporation Property Tax Refund Criteria - (a) Subject to § 14-919 of this subtitle, a person...

Section 14-906 - Property Tax Refund Criteria - (a) A person shall receive a refund of excess property...

Section 14-907 - Recordation Tax Refund Criteria - A person who submits a written refund claim for recordation...

Section 14-908 - Transfer Tax Refund Criteria - A person who submits a written refund claim for transfer...

Part III - Refund Claim Determinations, Investigation and Hearing, Payment Authorization Request, Notice

Section 14-911 - Refund Claim Determinations - (a) A refund claim shall be approved or denied: (1)...

Part IV - Refund Claims

Section 14-914 - Form; Contents - (a) Except as provided in § 14-906 of this subtitle,...

Section 14-915 - Time for Filing - To be eligible for a refund, a person must submit...

Section 14-916 - Payment; Interest - (a) Except as otherwise provided in this section, the appropriate...

Section 14-917 - Interest - (a) Except as provided in subsection (b) of this section,...

Section 14-918 - Refunds on Taxes Distributed to a County or Municipal Corporation - If a unit of the State pays a refund of...

Section 14-919 - Interest From Municipal Corporation or County - (a) Notwithstanding any other provision of this title, a municipal...

Subtitle 10 - Crimes and Offenses

Section 14-1001 - Negligent Failure to Provide Information - A person who negligently fails to provide any information as...

Section 14-1002 - Willful Failure to Provide Information - (a) A person who willfully or with the intent to...

Section 14-1003 - Negligently Providing False Information or Answer - A person who negligently provides false information or a false...

Section 14-1004 - Willfully Providing False Information or Answer - (a) A person who willfully or with the intent to...

Section 14-1005 - Negligent Failure to Submit Property Tax Report - A person who negligently fails to submit a property tax...

Section 14-1006 - Willful Failure to Submit Property Tax Report - (a) A person who willfully or with the intent to...

Section 14-1007 - Negligently Filing False Property Tax Report - A person who negligently submits a false property tax report...

Section 14-1008 - Negligent Failure to Answer Interrogatory - A person who negligently fails to answer a property tax...

Section 14-1009 - Willful Failure to Answer Interrogatory - (a) A person who willfully or with the intent to...

Section 14-1010 - Recording Instrument Without Paying Recordation Tax - A person who records an instrument of writing subject to...

Section 14-1011 - Failure to Pay Additional Recordation Tax - If an instrument of writing that is recorded under Title...

Section 14-1012 - Misrepresenting Consideration on Recorded Instrument - A person who willfully misrepresents the amount of consideration paid...

Section 14-1013 - Assaulting a Collector - A person who assaults a collector who is performing a...

Section 14-1014 - Assaulting a Bidder - A person who assaults another person to stop that person...

Section 14-1015 - Negligent Failure of State Officer or Employee to Perform Duty - An officer or employee of the State, a county, or...

Section 14-1016 - Willful Failure of State Officer or Employee to Perform Duty - An officer or employee of the State, a county, or...

Section 14-1017 - Disclosure of Confidential Information by State Officer or Employee - An officer, former officer, employee, or former employee of the...

Subtitle 11 - Limitations

Section 14-1101 - Collection of Tax - (a) Except as otherwise provided in this section and in...

Section 14-1103 - Period of Property Tax Assessment - (a) Except as otherwise provided in subsections (b) and (c)...

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Maryland Statutes Tax - Property Title 14 - Procedure

Maryland Statutes
Tax - Property
Title 14 - Procedure