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Maryland Code > Tax - Property

^{Current as of: 2010}

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	Begins…
§ 1-101	In this article the following words have the meanings indicated.
§ 1-201	A requirement in this article that a document be under oath means...
§ 1-202	A person doing business in the State is deemed a resident of the...
§ 1-203	In this section, "fiduciary" includes a personal representative,...
§ 1-204	A "common trust fund" as defined in § 3-501(b) of the Financial...
§ 1-301	In this section, "tax information" means:
§ 1-302	In this section, "taxes" includes interest and penalties on taxes.
§ 1-303	In this section, "legal holiday" means:
§ 1-304	The Comptroller is responsible for the collection of all State taxes...
§ 1-305	Notwithstanding any other law of the State, the State or any of...
§ 1-401	It is the intent of the General Assembly that property owners in...
§ 1-402	Property owners in this State have the following rights:
§ 1-403	#VALUE!
§ 2-101	There is a Department of Assessments and Taxation established as...
§ 2-102	The head of the Department is the Director of Assessments and Taxation,...
§ 2-103	The Director may employ staff and consultants in accordance with...
§ 2-104	The Director shall designate 1 employee of the Department to be...
§ 2-105	There is a supervisor for each county.
§ 2-106	Each county shall provide the supervisor of the county with an office...
§ 2-107	The Department shall employ professional assessors including competent...
§ 2-108	Before taking office, each assessor shall take the oath required...
§ 2-109	The Secretary of Budget and Management, after consultation with...
§ 2-110	The salary schedules set for assessors under § 2-109 of this subtitle...
§ 2-111	The Director, after consultation with the Secretary of Budget and...
§ 2-201	The Director is responsible for the operation of the Department.
§ 2-202	In addition to the powers and duties set forth elsewhere, the Director...
§ 2-203	The Department shall continually review all real property assessments...
§ 2-204	The Director may order a revaluation of any real property if, based...
§ 2-205	In this section, "taxing authority" means:
§ 2-206	On request by the Maryland Tax Court, the Department shall perform...
§ 2-207	In this section, "taxing official" means:
§ 2-208	The Department shall attempt to determine the most effective and...
§ 2-209	The Department shall adopt and periodically revise a uniform plan...
§ 2-210	The Department shall prepare, install, and maintain for each county...
§ 2-211	Each supervisor shall keep a record of all real property assessments...
§ 2-212	Personal property assessment records shall be maintained and arranged...
§ 2-213	Each supervisor shall maintain for public inspection, without charge:
§ 2-214	To explain and support the Department’s recommendations, the supervisor...
§ 2-215	When an assessment appeal is filed with a supervisor and the amount...
§ 2-216	In addition to carrying out the instructions of and the duties assigned...
§ 2-217	In this section, "inspection" means an exterior physical inspection...
§ 2-218	The Department may request documentation to verify that a dwelling...
§ 2-220	The Department shall pay the amount received by the Department in...
§ 2-221	The Department shall:
§ 2-222	In this section the following words have the meanings indicated.
§ 3-101	In this title the following words have the meanings indicated.
§ 3-102	There is a property tax assessment appeal board in each county.
§ 3-103	Each board consists of 3 regular members and 1 alternate member.
§ 3-104	From among the regular members of each board, the Governor shall...
§ 3-105	Two members of a board are a quorum to do business.
§ 3-106	A member is subject to the Maryland Public Ethics Law.
§ 3-107	Each board has jurisdiction in its county over appeals concerning:
§ 3-108	With the advice and consent of the Senate, the Governor shall appoint...
§ 4-101	There is a collector for each county in the State.
§ 4-102	For the collection of the State property tax, a collector shall...
§ 4-201	Each collector shall collect:
§ 4-202	The collector for each county shall:
§ 4-301	At any time, the Comptroller, the State Treasurer, or an individual...
§ 4-401	The governing body of a county, the chief administrative officer...
§ 4-402	If a collector fails to remit taxes or the interest, penalty, and...
§ 4-403	In addition to any other remedy, if a collector fails to remit taxes...
§ 5-101	For property tax purposes, the owner of a life estate, or other...
§ 5-102	Real property is subject to assessment and taxation in the State,...
§ 5-103	The person responsible for issuing building permits shall immediately...
§ 6-101	Except as otherwise provided in this article, all property located...
§ 6-102	Except as otherwise provided in this section, a leasehold or other...
§ 6-103	Operating property of a railroad or public utility located in the...
§ 6-104	Except as otherwise provided in §§ 7-222 and 7-226 of this article,...
§ 6-201	Except as otherwise provided in this article, the State may impose...
§ 6-202	The Mayor and City Council of Baltimore City or the governing body...
§ 6-203	Except as otherwise provided in this article, the governing body...
§ 6-204	Except as otherwise provided by this article, property tax is imposed...
§ 6-301	Except as provided in subsection (b) of this section, the Board...
§ 6-302	Except as otherwise provided in this section and after complying...
§ 6-303	Except as provided in paragraph (2) of this subsection, in each...
§ 6-304	If a special rate of county or municipal corporation property tax...
§ 6-305	In this section, "tax setoff" means:
§ 6-306	In this section, "tax setoff" means:
§ 6-307	The governing body of Anne Arundel County or of Howard County may...
§ 6-308	In this section, "taxing authority" means:
§ 6-401	Except as otherwise provided in this article, to determine the amount...
§ 7-101	Property tax exemptions provided under this title shall be strictly...
§ 7-102	Unless otherwise provided in the law establishing the exemption,...
§ 7-103	Real property that is subject to exemption from property tax by...
§ 7-104	Except as provided in subsection (c) of this section and in §§ 7–202...
§ 7-105	Notwithstanding § 7-103 of this subtitle, when all or any part of...
§ 7-106	Except for real property owned by the federal government, real property...
§ 7-107	Unless the public general law or public local law granting the exemption...
§ 7-108	The governing body of a county may reduce, by law, the percent of...
§ 7-109	The personal property described in §§ 7-222, 7-225, and 7-226 of...
§ 7-110	A law that grants or authorizes a tax credit under Title 9 of this...
§ 7-201	Except as otherwise provided in subsection (b) of this section,...
§ 7-202	In this section:
§ 7-203	Property is not subject to property tax if the property:
§ 7-204	Property that is owned by a religious group or organization is not...
§ 7-205	Property that is owned by any nonprofit community water corporation...
§ 7-206	In this section, "facility" means a continuing care facility for...
§ 7-207	In this section the following words have the meanings indicated.
§ 7-208	In this section the following words have the meanings indicated.
§ 7-209	Property is not subject to property tax if the property:
§ 7-210	Except as otherwise provided in § 6-102 of this article and except...
§ 7-211	In this subsection, "national defense" includes homeland security.
§ 7-211.1	Property is not subject to property tax if the property:
§ 7-211.2	In this section, "national defense" includes homeland security.
§ 7-211.3	In this section the following words have the meanings indicated.
§ 7-212	Property is not subject to property tax if the property:
§ 7-214	Property is not subject to property tax if the property:
§ 7-215	In this section, "authority" means an authority as defined in §...
§ 7-216	Property is not subject to property tax if:
§ 7-217	Except as provided in subsection (b) of this section, property is...
§ 7-218	Property is not subject to property tax if the property:
§ 7-219	The following agricultural products and commodities are not subject...
§ 7-220	Aircraft as defined in § 5-101 of the Transportation Article are...
§ 7-221	Personal property is not subject to valuation or to property tax,...
§ 7-221.1	In this section the following words have the meanings indicated.
§ 7-222	Except as provided in § 7-109 of this title and in subsection (b)...
§ 7-223	The farming implements owned or leased by a farmer are not subject...
§ 7-224	The livestock of a farmer is not subject to valuation or to property...
§ 7-225	Except as provided in § 7-109 of this title and in subsection (b)...
§ 7-226	Except as provided in § 7-109 of this title, raw materials and manufactured...
§ 7-227	Except for personal property used in connection with a business,...
§ 7-229	The working tools of mechanics or artisans that are operated exclusively...
§ 7-230	A vehicle is not subject to valuation or property tax if the vehicle...
§ 7-231	As used in this section, "vessel" includes a ship, boat, or watercraft.
§ 7-232	A voting system, as defined in § 1-101 of the Election Law Article,...
§ 7-233	Property is not subject to property tax if the property:
§ 7-234	Property is not subject to property tax if the property:
§ 7-235	Personal property is not subject to valuation or property tax if...
§ 7-236	In this section, "clean-burning fuel" has the meaning stated in...
§ 7-237	Except as provided in subsection (b) of this section, personal property...
§ 7-238	In this section the following words have the meanings indicated.
§ 7-239	In this section the following words have the meanings indicated.
§ 7-240	Personal property is not subject to property tax if the property:
§ 7-241	Subject to subsection (b) of this section, property reserved by...
§ 7-242	In this section the following words have the meanings indicated.
§ 7-301	All personal property is exempt from the State property tax.
§ 7-302	Real property is not subject to State property tax if the property:
§ 7-303	Real property is not subject to State property tax if:
§ 7-304	Property is not subject to State property tax if the property is:
§ 7-305	Property is not subject to State property tax if the property:
§ 7-306	Property is not subject to State property tax if the property:
§ 7-307	Subject to subsection (b) of this section, real property is not...
§ 7-401	Rolling stock of any person other than a person assessed under §...
§ 7-501	The governing body of Allegany County, Anne Arundel County, Montgomery...
§ 7-502	In this subsection, "essential service facilities" includes dining...
§ 7-503	In this subsection, "essential service facilities" includes dining...
§ 7-504	In this subsection, "service facilities" includes nondwelling commercial...
§ 7-504.1	In this section the following words have the meanings indicated.
§ 7-504.2	In this section, "Downtown Management District" means the district...
§ 7-504.3	In this section the following words have the meanings indicated.
§ 7-504.4	In this section the following words have the meanings indicated.
§ 7-505	In this subsection, "service facilities" includes nondwelling commercial...
§ 7-506	In this subsection, "service facilities" includes nondwelling commercial...
§ 7-506.1	In this subsection, "service facilities" includes nondwelling commercial...
§ 7-506.2	Real property may be exempt from municipal corporation property...
§ 7-507	If the Mayor and City Council of Baltimore City or the governing...
§ 7-508	In this section, "manufacturer" means a person who engages in at...
§ 7-509	In this section, "warehouser" means a person engaged only in the...
§ 7-510	In Calvert County, Caroline County, Cecil County, Kent County, or...
§ 7-511	Subject to subsection (b) of this section, the governing body of...
§ 7-512	The governing body of Cecil County may enter into an agreement with...
§ 7-513	Subject to subsection (b) of this section, the governing body of...
§ 7-514	This section shall be applicable to all taxable years beginning...
§ 7-515	The governing body of Allegany County shall enter into an agreement...
§ 8-101	For assessment purposes, property shall be divided into classes...
§ 8-102	Except as provided in subsection (b) of this section, the value...
§ 8-103	In this section the following words have the meanings indicated.
§ 8-104	Real property shall be valued separately for:
§ 8-105	Except for land that is actively devoted to farm or agricultural...
§ 8-106	In this section, "cooperative housing corporation", "cooperative...
§ 8-107	Except as provided under § 8-110 of this subtitle, the value of...
§ 8-108	The Department shall annually value the operating unit of a railroad...
§ 8-109	The Department shall annually value the operating unit of a public...
§ 8-110	In this section the following words have the meanings indicated.
§ 8-112	In this section the following words have the meanings indicated.
§ 8-113	Interests subject to property tax under § 6-102 of this article...
§ 8-114	In this section, "hoophouses" means temporary structures placed...
§ 8-201	The Department shall assess:
§ 8-202	Except as provided in § 8-201 of this subtitle, all property that...
§ 8-203	An assessment or value of real property continues in effect from...
§ 8-204	Personal property subject to assessment shall be assessed annually.
§ 8-205	When a property assessment is changed as the result of an appeal...
§ 8-207	Each unit in a condominium and the undivided interest in common...
§ 8-209	The General Assembly declares that it is in the general public interest...
§ 8-209.1	In this section:
§ 8-210	Marshland shall be valued at a rate established in regulations adopted...
§ 8-211	In this section the following words have the meanings indicated.
§ 8-212	A golf course that is open to the public is eligible to be assessed...
§ 8-213	In this section, "agreement" means an agreement made under subsection...
§ 8-214	If a country club or golf course that meets the qualifications of...
§ 8-215	A person claiming to be aggrieved by discrimination prohibited by...
§ 8-216	Except as provided in § 8–217 of this subtitle, a property tax is...
§ 8-217	If a purchaser of all or any part of the land of a country club...
§ 8-218	To administer the country club and golf course assessment provisions...
§ 8-219	In this section the following words have the meanings indicated.
§ 8-220	The General Assembly states that it is in the public interest to...
§ 8-221	Land that is assessed under § 8-222 of this subtitle must:
§ 8-222	To be assessed as planned development land under this section, the...
§ 8-223	If land assessed under § 8-222 of this subtitle has a greater value...
§ 8-224	If a part of any land that meets the requirements of § 8–221 of...
§ 8-225	Planning and zoning agencies in the counties shall provide the supervisors...
§ 8-226	The General Assembly states that it is in the general public interest...
§ 8-227	For property to be assessed as rezoned real property under this...
§ 8-228	If a part of any rezoned real property is subdivided by a recorded...
§ 8-229	If minerals and mineral rights are owned separately from the land...
§ 8-230	In this section, "improvements" means improvements made before January...
§ 8-231	If the assessment of real property used for purposes other than...
§ 8-232	A manure bank or other facility located above or below the ground...
§ 8-233	In this section, "change" includes an improvement or an addition.
§ 8-234	In this section, "mobile home" includes a trailer, a house trailer,...
§ 8-235	In this section, "normal repairs and maintenance":
§ 8-236	As used in this section, "radiation fallout shelter" means a structure...
§ 8-237	A septic system or a well that functions in a deficient manner shall...
§ 8-238	A seawall, bulkhead, or other structure installed solely to prevent...
§ 8-239	A silo may not be assessed to the owner of the real property on...
§ 8-240	If no conventional heating and cooling system exists in a building,...
§ 8-302	For purposes of the county property tax only, in any county in which...
§ 8-303	For purposes of the Cecil County property tax only, the buildings...
§ 8-401	When any change as provided in subsection (b) of this section occurs...
§ 8-402	The notice required by § 8-401 of this subtitle shall be served...
§ 8-403	With the notice required by § 8-401 of this subtitle, the Department...
§ 8-404	A person who receives a notice under § 8-401 of this subtitle may...
§ 8-405	A person who has received a notice under § 8-401 of this subtitle...
§ 8-406	The person who has appealed a notice may:
§ 8-407	If an appeal is filed under § 8-404 of this subtitle or if a petition...
§ 8-408	Notice of the annual assessment of personal property shall be given...
§ 8-409	The notice required by § 8-408 of this subtitle shall be served...
§ 8-410	With the notice required by § 8-408 of this subtitle, the supervisor...
§ 8-411	A person who receives a notice under § 8-408 of this subtitle may...
§ 8-412	A person who has received a notice under § 8-408 of this subtitle...
§ 8-413	The person who has appealed a notice may:
§ 8-414	If an appeal is filed under § 8-411 of this subtitle or if a petition...
§ 8-415	The owner of real property may submit a petition for review as provided...
§ 8-416	Assessments of personal property for a taxable year are based on...
§ 8-417	In this section, "escaped property" means any property that:
§ 8-418	After any personal property that is subject to assessment by § 8-417(d)...
§ 8-419	In this subsection, "appropriate official" means:
§ 8-420	On or before the beginning of each taxable year and before half-year...
§ 8-421	When a supervisor delivers the assessments to a collector, the supervisor...
§ 8-422	For the purpose of construction of any State or local law, an assessment...
§ 9-101	In this section the following words have the meanings indicated.
§ 9-102	In this section the following words have the meanings indicated.
§ 9-103	In this section the following words have the meanings indicated.
§ 9-104	In this section the following words have the meanings indicated.
§ 9-105	In this section the following words have the meanings indicated.
§ 9-106	The governing body of a county or of a municipal corporation shall...
§ 9-107	In this section, "conservation property" means land that is:
§ 9-108	The governing body of a county or municipal corporation shall grant...
§ 9-109	The Mayor and the City Council of Baltimore City and the governing...
§ 9-201	In this section, "property tax credit" means a property tax credit...
§ 9-202	The Mayor and City Council of Baltimore City or the governing body...
§ 9-203	The Mayor and City Council of Baltimore City or the governing body...
§ 9-204	To qualify under this section, a structure shall:
§ 9-204.1	In this section, "eligible improvements" means significant improvements...
§ 9-205	The Mayor and City Council of Baltimore City or the governing body...
§ 9-206	In this section, "agricultural land" means real property subject...
§ 9-207	In this section, "dwelling" means:
§ 9-208	In this section, "open space" or "open area" means:
§ 9-209	As provided in subsection (c) of this section, the Mayor and City...
§ 9-210	In this section the following words have the meanings indicated.
§ 9-211	The Mayor and City Council of Baltimore City or the governing body...
§ 9-212	The Mayor and City Council of Baltimore City or the governing body...
§ 9-213	The Mayor and City Council of Baltimore City or the governing body...
§ 9-214	The Mayor and City Council of Baltimore City or the governing body...
§ 9-215	The Mayor and City Council of Baltimore City or the governing body...
§ 9-215.1	The governing body of a municipal corporation may grant, by law,...
§ 9-216	The governing body of a county or municipal corporation may grant...
§ 9-217	The Mayor and City Council of Baltimore City or the governing body...
§ 9-219	The Mayor and City Council of Baltimore City or the governing body...
§ 9-220	In this section the following words have the meanings indicated.
§ 9-221	The Mayor and City Council of Baltimore or the governing body of...
§ 9-222	The governing body of a county or of a municipal corporation may...
§ 9-224	The Mayor and City Council of Baltimore City or the governing body...
§ 9-225	The governing body of a county or a municipal corporation may grant...
§ 9-226	The governing body of a county may grant, by law, a property tax...
§ 9-227	Except as provided in paragraph (2) of this subsection, the governing...
§ 9-228	The Mayor and City Council of Baltimore City or the governing body...
§ 9-229	In this section the following words have the meanings indicated.
§ 9-230	In this section the following words have the meanings indicated.
§ 9-231	In this section, "foreign trade zone" means a foreign trade zone...
§ 9-232	The Mayor and City Council of Baltimore City or the governing body...
§ 9-233	The Mayor and City Council of Baltimore City or the governing body...
§ 9-234	The governing body of a county or municipal corporation may grant,...
§ 9-235	The Mayor and City Council of Baltimore City or the governing body...
§ 9-236	The Mayor and City Council of Baltimore City or the governing body...
§ 9-237	The Mayor and City Council of Baltimore City or the governing body...
§ 9-238	In this section, "community association" means:
§ 9-239	In this section the following words have the meanings indicated.
§ 9-240	In this section, "arts and entertainment district", "arts and entertainment...
§ 9-241	The Mayor and City Council of Baltimore City or the governing body...
§ 9-242	Subject to paragraph (2) of this subsection, in this section, "high...
§ 9-243	Subject to subsection (b) of this section, the Mayor and City Council...
§ 9-244	The governing body of a county or of a municipal corporation or...
§ 9-245	The Mayor and City Council of Baltimore City or the governing body...
§ 9-246	In this section the following words have the meanings indicated.
§ 9-247	In this section, "business incubator" means a program in which units...
§ 9-248	In this section, "family assistance dwelling" means a house, and...
§ 9-249	In this section the following words have the meanings indicated.
§ 9-250	In this section, "accessibility feature" means:
§ 9-251	In this section:
§ 9-301	Except as otherwise specifically provided, the provisions of this...
§ 9-302	The governing body of Allegany County and of a municipal corporation...
§ 9-303	The governing body of Anne Arundel County and of a municipal corporation...
§ 9-304	The Mayor and City Council of Baltimore City shall grant, by law,...
§ 9-305	The governing body of Baltimore County shall grant a property tax...
§ 9-306	The governing body of Calvert County and of a municipal corporation...
§ 9-307	The governing body of Caroline County and of a municipal corporation...
§ 9-308	The governing body of Carroll County shall grant a property tax...
§ 9-309	The governing body of Cecil County and of a municipal corporation...
§ 9-310	The governing body of Charles County may grant, by law, a property...
§ 9-311	The governing body of Dorchester County and of a municipal corporation...
§ 9-312	The governing body of Frederick County and of a municipal corporation...
§ 9-313	The governing body of Garrett County and of a municipal corporation...
§ 9-314	The governing body of Harford County may grant, by law, a property...
§ 9-315	The governing body of Howard County may grant, by law, a property...
§ 9-317	The governing body of Montgomery County and of a municipal corporation...
§ 9-318	The governing body of Prince George’s County shall grant a property...
§ 9-319	The governing body of Queen Anne’s County and the governing body...
§ 9-320	The governing body of St. Mary’s County may grant, by law, a property...
§ 9-321	The governing body of Somerset County may grant, by law, a property...
§ 9-322	The governing body of Talbot County and the governing body of a...
§ 9-323	The governing body of Washington County or of a municipal corporation...
§ 9-324	The governing body of Wicomico County and the governing body of...
§ 9-325	The governing body of Worcester County may grant, by law, a property...
§ 9-326	The Mayor and City Council of Baltimore City and the governing body...
§ 9-401	In this section, "dwelling":
§ 9-402	In this section, "county" means:
§ 10-101	In this title, "property tax" includes a taxing district tax.
§ 10-102	Except as otherwise provided in this title, property tax is due...
§ 10-103	Except as provided by § 10-104 of this subtitle, real property that...
§ 10-104	The Mayor and City Council of Baltimore City or the governing body...
§ 10-105	The Mayor and City Council of Baltimore City or the governing body...
§ 10-201	Notwithstanding Subtitle 1 of this title, the governing body of...
§ 10-202	In this subsection, "staged–development zoning classification" includes...
§ 10-202.1	In this section, "revitalization district" means a district designated...
§ 10-203	Notwithstanding Subtitle 1 of this title, the governing body of...
§ 10-204	Notwithstanding Subtitle 1 of this title, the governing body of...
§ 10-204.1	Notwithstanding Subtitle 1 of this title, the governing body of...
§ 10-204.2	Notwithstanding Subtitle 1 of this title, the governing body of...
§ 10-204.3	In this section, "owner-occupied residential property" means the...
§ 10-204.4	Notwithstanding Subtitle 1 of this title, the governing body of...
§ 10-204.5	Notwithstanding Subtitle 1 of this title, the governing body of...
§ 10-205	The governing body of a county may authorize, by law, advance payment...
§ 10-206	If a corporation submits articles of dissolution to the Department,...
§ 10-207	To ensure payment of the county or municipal corporation property...
§ 10-210	If on or before September 1 of a taxable year the Department has...
§ 10-301	Except as otherwise provided by § 10-205 of this title, the Mayor...
§ 10-304	As used in this section, "damaged property" means:
§ 10-305	The governing body of Garrett County or of Washington County may...
§ 10-401	Except as otherwise provided in this subtitle, the owner of property...
§ 10-402	Except for tax sales as provided by Title 14, Subtitle 8 of this...
§ 10-403	The owner of property that is subject to the leasehold or other...
§ 11-101	On or before April 15 of each year, a person shall submit a report...
§ 11-102	The Department may require a person to submit to the Department...
§ 11-103	If a person who has filed a report under this title determines that...
§ 12-101	In this title the following words have the meanings indicated.
§ 12-102	Except as otherwise provided in this title, recordation tax is imposed...
§ 12-103	The recordation tax rates under this section are applied to each...
§ 12-104	Except as provided in subsection (b) of this section, the consideration...
§ 12-105	For a deed, deed of trust, or mortgage transferring title to real...
§ 12-106	Except as provided in § 12-108(p), (q), (v), and (w) of this title,...
§ 12-107	Except as otherwise provided in this title, the recordation tax...
§ 12-108	Except as provided in paragraph (2) of this subsection, an instrument...
§ 12-109	An instrument of writing that is taxable under this title may not...
§ 12-110	Except as provided in subsections (c) and (d) of this section, in...
§ 12-111	By agreement, recordation tax may be paid by any person.
§ 12-112	The Department may adopt regulations to administer the collection...
§ 12-113	In Harford County the collector shall deposit proceeds from recordation...
§ 12-114	In this section, "rental dwelling" means residential real property...
§ 12-115	The governing body of Charles County may grant, by law, a credit,...
§ 12-116	The Mayor and City Council of Baltimore City or the governing body...
§ 12-117	In this section the following words have the meanings indicated.
§ 12-118	In this subsection the following words have the meanings indicated.
§ 13-101	In this title the following words have the meanings indicated.
§ 13-102	By agreement, a transfer tax under this title may be paid by any...
§ 13-103	In this section, "controlling interest", "real property", and "real...
§ 13-201	In this subtitle, "transfer tax" means the tax imposed under this...
§ 13-202	Except as otherwise provided in this subtitle, a transfer tax is...
§ 13-203	Except as provided in subsection (b) of this section, the rate of...
§ 13-204	The consideration payable shall be described in:
§ 13-205	If a lease of real property creating a perpetually renewable ground...
§ 13-206	Except as provided in § 13-207(a)(9), (10), (15), and (16) of this...
§ 13-207	An instrument of writing is not subject to transfer tax to the same...
§ 13-208	Transfer tax on an instrument of writing that is taxable under this...
§ 13-209	Before any other distribution under this section, in any fiscal...
§ 13-301	In this subtitle the following words have the meanings indicated.
§ 13-302	Except as otherwise provided in § 13-305 of this subtitle, agricultural...
§ 13-303	The agricultural land transfer tax applies at the following rates:
§ 13-304	The agricultural land transfer tax is imposed on the consideration...
§ 13-305	An instrument of writing is not subject to the agricultural land...
§ 13-306	Except in Montgomery County and except as provided in subsection...
§ 13-307	#VALUE!
§ 13-308	When a contract is executed for the transfer of any interest in...
§ 13-401	In this subtitle, "county transfer tax" means the transfer tax imposed...
§ 13-402	This subtitle applies in any county where the county imposes a transfer...
§ 13-402.1	The governing body of a county that has adopted home rule powers...
§ 13-403	In this section, "domestic partner", "evidence of a domestic partnership",...
§ 13-403.1	An instrument of writing pursuant to which the Maryland Stadium...
§ 13-404	Except as provided under subsection (b) of this section, the Department...
§ 13-405	Except as provided in subsection (c) of this section, county transfer...
§ 13-406	In a transfer of property located in 2 or more counties, the county...
§ 13-407	Unless a greater rate of tax was imposed before July 1, 1979, a...
§ 13-408	Any county having a county transfer tax may provide for an exemption...
§ 13-409	Any county having a county transfer tax may provide for an exemption...
§ 13-410	An instrument of writing that is exempt from recordation tax under...
§ 13-411	An instrument of writing that a county or Baltimore City exempts...
§ 13-501	In this subtitle the following words have the meanings indicated.
§ 13-502	The Board of County Commissioners of Washington County may, with...
§ 13-503	The Department shall remit the county agricultural land transfer...
§ 13-504	When a contract is executed for the transfer of any interest in...
§ 13-505	A person may not willfully offer for recordation or record an instrument...
§ 14-101	In this title, "total tax liability on property" means State taxes,...
§ 14-201	Except as otherwise provided in this section, an officer, former...
§ 14-301	To value or classify property or to determine if a value or classification...
§ 14-401	If a person fails to submit the reports required in § 11-101 or...
§ 14-402	If personal property is assessed at less than its value as a result...
§ 14-501	In this subtitle, "petition for review" means a petition for reclassification...
§ 14-502	Except as provided in paragraph (2) of this subsection and as otherwise...
§ 14-503	A taxpayer may appeal the value or classification of the real property...
§ 14-504	For personal property assessed by the Department, any taxpayer,...
§ 14-506	In this section, "determination" means an assessment, other than...
§ 14-507	In any proceeding before the Department, a supervisor, or a property...
§ 14-508	If after notification under § 8-105(b) of this article, a taxpayer...
§ 14-509	For property assessed by a supervisor, on or before 30 days from...
§ 14-510	In this section, "hearing" means a hearing held on an appeal under...
§ 14-511	For a hearing before a property tax assessment appeal board, the...
§ 14-512	Any taxpayer, the governing body of a county, a municipal corporation,...
§ 14-513	Any party to a Maryland Tax Court proceeding may appeal a final...
§ 14-514	An appeal of property tax does not stay or affect the collection...
§ 14-515	Any party to a proceeding in the circuit court under § 14-513 of...
§ 14-601	Except as provided in subsection (b) of this section, interest is...
§ 14-602	The rate of interest for State property tax is 1% for each month...
§ 14-603	Except as provided in subsection (b) of this section and for estimated...
§ 14-604	The Mayor and City Council of Baltimore City or the governing body...
§ 14-605	If a person fails to pay property tax when required by this article,...
§ 14-606	If a person is granted a deferral that extends the time to pay Montgomery...
§ 14-607	The governing body of a county may provide, by law, for interest...
§ 14-608	The governing body of a county or of a municipal corporation shall...
§ 14-611	Subject to § 14-919 of this title, on the final determination of...
§ 14-701	#VALUE!
§ 14-702	Except as otherwise provided in this section, the Mayor and City...
§ 14-703	If a person fails to pay property tax when required by this article,...
§ 14-704	If the annual report is not submitted as required by § 11-101 of...
§ 14-705	If an escaped property assessment of personal property is made under...
§ 14-801	In §§ 14-801 through 14-854 of this subtitle, the following words...
§ 14-804	All unpaid taxes on real property shall be, until paid, liens on...
§ 14-805	From the date property tax on real property is due, liability for...
§ 14-806	In this section, "Board" means the Board of Estimates of Baltimore...
§ 14-808	The collector shall proceed to sell and shall sell under this subtitle,...
§ 14-809	When a property in a municipal corporation is delinquent in the...
§ 14-810	At least 60 days before the mailing of the notices required by §...
§ 14-811	The collector may withhold from sale any property, when the total...
§ 14-812	At least 30 days before any property is first advertised for sale...
§ 14-813	At any time after 30 days from the mailing of the statement and...
§ 14-814	Each parcel of property liable to sale shall be sold as an entirety...
§ 14-815	The power under this subtitle to sell property for the nonpayment...
§ 14-816	Except as provided in subsection (b) of this section, when any property...
§ 14-817	(i)The sale shall be held on the day and at the place stated in...
§ 14-817.1	Within 60 days after a property is sold at a tax sale, the collector...
§ 14-818	(i)The payment of the purchase price and the high-bid premium, if...
§ 14-819	If the person entitled to the balance over and above the amount...
§ 14-820	The collector shall deliver to the purchaser a certificate of sale...
§ 14-821	Any certificate of sale executed and delivered by the collector...
§ 14-822	The purchaser may record the certificate of sale and any assignment...
§ 14-823	The certificate of sale or assignment of the certificate of sale...
§ 14-824	Except as provided in subsection (b) of this section, the governing...
§ 14-825	When the governing body of a county or other taxing agency has purchased...
§ 14-826	When any property on which there are unpaid taxes due to any other...
§ 14-827	The owner or other person that has an estate or interest in the...
§ 14-828	If the property is redeemed, the person redeeming shall pay the...
§ 14-829	If the property is redeemed after an action to foreclose the right...
§ 14-830	The owner of any property sold under the provisions of this subtitle...
§ 14-831	Until a judgment is issued by the circuit court that forecloses...
§ 14-832	The provisions of §§ 14–832.1 through 14–854 of this subtitle shall...
§ 14-832.1	In Queen Anne’s County, whenever, prior to July 1, 1985, any property...
§ 14-832.2	In Queen Anne’s County, whenever, prior to July 1, 1985, any property...
§ 14-832.3	In Queen Anne’s County, when any tax sale made prior to July 1,...
§ 14-833	Except as provided in subsections (a–1), (e), and (f) of this section,...
§ 14-834	The circuit court, on the filing of a complaint to foreclose the...
§ 14-835	A person shall file a complaint in the circuit court for the county...
§ 14-836	The plaintiff in any action to foreclose the right of redemption...
§ 14-837	When an owner cannot be ascertained as provided in § 14-836 of this...
§ 14-838	Every complaint to foreclose the right of redemption filed against...
§ 14-839	The plaintiff shall show in the title of the complaint the last...
§ 14-840	At the same time the summons is issued as provided by § 14-839 of...
§ 14-842	In any proceeding to foreclose the right of redemption, it is not...
§ 14-843	Except as provided in subsection (b) of this section, on redemption,...
§ 14-844	After the time limit set in the order of publication and in the...
§ 14-845	A court in the State may not reopen a judgment rendered in a tax...
§ 14-846	When a complaint to foreclose the right of redemption, as provided...
§ 14-847	Except as provided in paragraph (2) of this subsection, the judgment...
§ 14-848	If the judgment of the court declares the sale void and sets it...
§ 14-849	Notwithstanding any law to the contrary, in Baltimore City, the...
§ 14-850	Any person who acquires a deed to property under this subtitle is...
§ 14-851	Any act, whether public general or public local, inconsistent with...
§ 14-852	When land is sold to pay county or State taxes, or both, assessed...
§ 14-853	If property is taken in execution in a suit by the State to recover...
§ 14-854	Property on which property tax is computed under §§ 10-103, 10-104,...
§ 14-864	On or before 7 years from the date the tax is due, the State, a...
§ 14-865	Except as otherwise provided in subsection (b) of this section:
§ 14-866	If a request is made under § 14-865 of this subtitle, the Attorney...
§ 14-867	An action under § 14-866 of this subtitle may be commenced by a...
§ 14-868	The plaintiff named in an action under § 14-866 of this subtitle...
§ 14-869	If the plaintiff in an action under § 14–866 of this subtitle requests,...
§ 14-870	A penalty assessed against a person under § 14-704 of this title...
§ 14-901	In order to correct an incorrect or improper assessment and to prevent...
§ 14-902	In this section the following words have the meanings indicated.
§ 14-904	A person who submits a written refund claim to the appropriate collector...
§ 14-905	Subject to § 14-919 of this subtitle, a person who submits a written...
§ 14-906	A person shall receive a refund of excess property tax paid on property...
§ 14-907	A person who submits a written refund claim for recordation tax...
§ 14-908	A person who submits a written refund claim for transfer tax that...
§ 14-911	A refund claim shall be approved or denied:
§ 14-914	Except as provided in § 14-906 of this subtitle, to apply for a...
§ 14-915	To be eligible for a refund, a person must submit a refund claim...
§ 14-916	Except as otherwise provided in this section, the appropriate official...
§ 14-917	Except as provided in subsection (b) of this section, interest shall...
§ 14-918	If a unit of the State pays a refund of any tax, fee, charge, penalty,...
§ 14-919	Notwithstanding any other provision of this title, a municipal corporation...
§ 14-1001	A person who negligently fails to provide any information as required...
§ 14-1002	A person who willfully or with the intent to evade payment of a...
§ 14-1003	A person who negligently provides false information or a false answer...
§ 14-1004	A person who willfully or with the intent to evade payment of a...
§ 14-1005	A person who negligently fails to submit a property tax report as...
§ 14-1006	A person who willfully or with the intent to evade payment of property...
§ 14-1007	A person who negligently submits a false property tax report in...
§ 14-1008	A person who negligently fails to answer a property tax interrogatory...
§ 14-1009	A person who willfully or with the intent to evade payment of property...
§ 14-1010	A person who records an instrument of writing subject to the recordation...
§ 14-1011	If an instrument of writing that is recorded under Title 12 of this...
§ 14-1012	A person who willfully misrepresents the amount of consideration...
§ 14-1013	A person who assaults a collector who is performing a duty is guilty...
§ 14-1014	A person who assaults another person to stop that person from bidding...
§ 14-1015	An officer or employee of the State, a county, or municipal corporation...
§ 14-1016	An officer or employee of the State, a county, or municipal corporation...
§ 14-1017	An officer, former officer, employee, or former employee of the...
§ 14-1101	Except as otherwise provided in this section and in this article,...
§ 14-1103	Except as otherwise provided in subsections (b) and (c) of this...

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Questions & Answers: Property Taxes

for the purposes of section 220.5 what is the definition of "having an aircraft for general transportation"?...

How can one interpret that a county government can tax an individual that leases an airplane hanager when they do not own the hanager space per code 58.1-3203?...

Homestead exemption: My home in Florida is my permanent residence. I vote here, cars are registered here. In the hot weather, i go to another home I own in a northern state. My...

Yes it is true, 6 months and 1 day you must occupy your home to be considered a resident and benefit from state benefits and to determine where taxes are paid....

What are the requirements for dwellings with the 421A exemptions which were effective in 2004?...

What are the requirements for 421A exemption in New York for buildings built in 2004?...

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