Md. Code, Tax - Property, Title 8

in effect

Md. Code, Tax - Property § 8-101

(a) For assessment purposes, property shall be divided into classes and subclasses. (b) Real property is a class of property and is divided into the following subclasses: (1) land that is actively devoted to farm or agricultural use, assessed under § 8-209 of this title; (2) marshland, assessed under § 8-210 of this title; (3) woodland, assessed under § 8-211 of this title; (4) land of a country club or golf course, assessed under §§ 8-212 through 8-217 of this title; (5) land that is used for a planned development, assessed under §§ 8-220 through 8-225 of this title; (6) rezoned real property that is used for residential purposes, assessed under §§ 8-226 through 8-228 of this title; (7) operating real property of a railroad; (8) operating real property of a public utility; (9) property valued under § 8-105(a)(3) of this subtitle; (10) conservation property, assessed under § 8-209.1 of this title; and (11) all other real property that is directed by this article to be assessed. (c) Personal property is a class of property and is divided into the following subclasses: (1) stock in business; (2) distilled spirits; (3) operating personal property of a railroad; (4) operating personal property of a public utility that is machinery or equipment used to generate electricity or steam for sale; (5) all other operating personal property of a public utility; (6) machinery and equipment, other than operating personal property of a public utility, that is used to generate: (i) electricity or steam for sale; or (ii) hot or chilled water for sale that is used to heat or cool a building; and (7) all other personal property that is directed by this article to be assessed.

Md. Code, Tax - Property § 8-102

(a) Except as provided in subsection (b) of this section, the value of real property shall be its value on the date of finality. (b) The value of the land described in §§ 8-209 through 8-217 and 8-220 through 8-225 of this title shall be its use value on the date of finality as described in those sections.

Md. Code, Tax - Property § 8-103

(a) (1) In this section the following words have the meanings indicated. (2) “New statewide value” means the phased in value of all real property subject to property tax on January 1 preceding any taxable year, excluding the phased in value of real property assessed for the 1st time during the calendar year beginning on that January 1. (3) “Phased in value” means for the 1st, 2nd, or 3rd year of a 3-year cycle: (i) the prior value of real property increased by one-third, two-thirds, or the full amount by which the value increased over the prior value based on a physical inspection of the real property; or (ii) if the value of real property has not increased, the value determined in the most recent valuation. (4) “3-year cycle” means a continuous series of 3 calendar year periods beginning for each period with the 1st calendar year after the calendar year in which a physical inspection of real property is made under § 8-104(b) of this subtitle. (b) On or before January 1 of each year, the Department shall determine the new statewide value. (c) (1) Except as provided in this subsection, the assessment of real property is its phased in value. (2) The assessment of the real property described in § 8-102(b) of this subtitle is its phased in use value. (3) The assessment of the operating real property described in § 8-108(c) of this subtitle is its value. (4) The assessment of the operating real property described in § 8-109(c) of this subtitle is its value.

Md. Code, Tax - Property § 8-104

(a) Real property shall be valued separately for: (1) the land; and (2) the improvements on the land. (b) (1) Notwithstanding a revaluation under subsection (c) of this section, the Department or supervisor shall value all real property once in every 3–year cycle based on a review of the real property under § 2–203 of this article. (2) The date of finality for real property that is valued under this subsection is the January 1 immediately before the 1st taxable year to which the assessment based on the new value is applicable. (c) (1) In any year of a 3–year cycle, real property shall be revalued if any of the factors listed below causes a change in the value of the real property: (i) the zoning classification is changed at the initiative of the owner or anyone having an interest in the property; (ii) a change in use or character occurs; (iii) substantially completed improvements are made which add at least $100,000 in value to the property; (iv) an error in calculation or measurement of the real property caused the value to be erroneous; (v) a residential use assessment is terminated pursuant to § 8–226 of this title; or (vi) a subdivision occurs. For purposes of this subsection, “subdivision” means the division of real property into 2 or more parcels by subdivision plat, condominium plat, time–share, metes and bounds, or other means. (2) When real property is revalued under this subsection, the Department or supervisor shall: (i) determine the value that would have resulted if the revaluation had occurred for the 1st year of the 3–year cycle; (ii) determine the value that would have resulted if the revaluation had occurred for the 1st year of the preceding 3–year cycle; and (iii) adjust the phased–in value for each of the years remaining in the 3–year cycle to reflect the change that results from the revaluation. (3) The Department or supervisor shall revalue real property under paragraph (1)(i), (ii), (iv), (v), and (vi) of this subsection on the semiannual date of finality. The revaluation shall be effective for the taxable year beginning on the semiannual date of finality, if the notice under this title is sent no later than 30 days after the semiannual date of finality. (4) The Department or supervisor shall revalue real property under paragraph (1)(iii) of this subsection on the date of finality, semiannual date of finality, or quarterly date of finality following the substantial completion of the improvements to land. (d) (1) The local agency responsible for zoning shall provide the supervisor of assessments a list of each zoning classification change within 30 days of the approval of the change. (2) The list shall identify any zoning classification change initiated or requested by the owner of the property or anyone having an interest in the property.

Md. Code, Tax - Property § 8-105

(a) (1) Except for land that is actively devoted to farm or agricultural use, the supervisor: (i) may value income producing real property by using the capitalization of income method or any other appropriate method of valuing the real property; and (ii) shall consider an income method in valuing income producing commercial real property. (2) For income producing single–family residential real property, the supervisor may value the property by using the same methods that are used for single–family residential real property that is owner–occupied. (3) (i) In determining the value of commercial real property developed under § 42 of the Internal Revenue Code, the supervisor: 1. shall consider the impact of applicable rent restrictions, affordability requirements, or any other related restrictions required by § 42 of the Internal Revenue Code and any other federal, State, or local programs; 2. may not consider income tax credits under § 42 of the Internal Revenue Code as income attributable to the real property; and 3. may consider the replacement cost approach only if the value produced by the replacement cost approach is less than the value produced by the income approach for the property and it is reflective of the value of the real property. (ii) Within 30 days of closing and the execution and delivery of the regulatory agreement governing a low–income housing tax credit for commercial real property developed under § 42 of the Internal Revenue Code, the Department of Housing and Community Development shall notify the Department that a property has been awarded the low–income housing tax credit. (b) (1) The supervisor shall notify each owner of income producing real property to submit, under oath, on or before May 15 of each year, a current: (i) income and expense statement for the real property, on the form that the Department requires; or (ii) annual income and expense statement in another form that is acceptable to the Department. (2) For income producing real property that has a value in excess of $5,000,000 as listed on the assessment roll, the supervisor shall designate properties for which the owner must provide income and expense information or be subject to a penalty under subsection (e) of this section for failure to provide the information. (3) For income producing real property that is designated under paragraph (2) of this subsection, the supervisor shall: (i) include in the notice a statement that a penalty may be assessed under subsection (e) of this section if the owner of real property valued at over $5,000,000 fails to file the income and expense information required under this subsection; and (ii) send the notice to the owner as determined from the assessment rolls or the owner’s registered agent by: 1. first–class certified mail; or 2. e–mail, if within the past 3 years the recipient has provided to the Department an e–mail address and requested to receive the notices by e–mail. (c) (1) For income producing real property that has a value in excess of $5,000,000 as listed on the assessment roll that is designated under subsection (b)(2) of this section, if the income and expense statement required under subsection (b) of this section is not received by May 15, the Department shall notify the owner that the statement has not been received and that if the statement is still not received by June 15, the penalty specified in subsection (e) of this section will be assessed. (2) The Department shall send the notice required under paragraph (1) of this subsection to the owner by: (i) first–class certified mail; or (ii) e–mail, if within the past 3 years the recipient has provided to the Department an e–mail address and requested to receive the notices by e–mail. (3) For property other than the property described in paragraph (1) of this subsection, upon request, an extension of up to 30 days may be granted by the supervisor for the filing required by subsection (b) of this section. (d) The supervisor is not required to accept the expenses or depreciation claimed by the owner and may use other methods to determine these amounts. (e) (1) This subsection applies only to income producing real property that has a value in excess of $5,000,000 as listed on the assessment roll that is designated under subsection (b)(2) of this section. (2) If an owner of income producing real property fails to submit income and expense information as required by subsection (b) of this section, by June 15, the supervisor shall assess on the owner of the real property a penalty of $100 per day up to a maximum equal to 0.1% of the value of the property listed on the assessment roll. (3) The supervisor shall notify the collector of the county in which the property is located of assessment of a penalty. (4) The collector shall collect the penalty imposed under this subsection and shall remit the penalty to the State Comptroller. (5) The penalty imposed under this subsection may be waived by the supervisor for good cause. (6) If the penalty imposed under this subsection is a direct “pass-through” to a lessee, the lessee shall have a right to recover that amount from the owner. (f) When requested by the supervisor for valuation purposes, an officer or employee of any county or municipal corporation may provide to the supervisor the amount of income or any particulars disclosed in any tax return filed with the county or municipal corporation.

Md. Code, Tax - Property § 8-106

(a) In this section, “cooperative housing corporation”, “cooperative interest”, “membership certificate”, and “proprietary lease” have the meanings provided under the Maryland Cooperative Housing Corporation Act. (b) The value of a cooperative interest, a proprietary lease, a membership certificate, or similar items relating to an interest in a cooperative unit may be considered in determining the value of real property owned by a cooperative housing corporation or similar corporation.

Md. Code, Tax - Property § 8-107

(a) Except as provided under § 8-110 of this subtitle, the value of personal property shall be its value on the date of finality. (b) In valuing any personal property acquired by purchase, lease purchase, or other similar agreement for transfer of title to the personal property after a period of its use, the Department shall consider any sum that is paid to acquire the personal property.

Md. Code, Tax - Property § 8-108

(a) The Department shall annually value the operating unit of a railroad on the basis of the value of the operating property of the railroad, by considering: (1) the earning capacity of the operating unit; and (2) all other factors relevant to a determination of the value of the operating unit. (b) The Department shall allocate to this State the value of that part of the operating unit that is reasonably attributable to the part located in this State. (c) (1) The value allocated to this State shall be divided into an operating real property value and an operating personal property value, as determined by the Department. (2) The assessment of operating real property is the value of operating real property less the assessment of operating real property, if any, that is exempt by law from property tax. (3) The assessment of operating personal property is the value of operating personal property, less the assessment of operating personal property, if any, that is exempt by law from property tax. (4) Operating land of a railroad is valued and assessed by the Department as part of the operating unit and is not valued and assessed by the supervisor. (5) Returns, notices, and appeals of operating property assessments shall be administered pursuant to the sections of this article governing personal property assessment. (d) (1) If operating property is located permanently in more than 1 county or municipal corporation, the Department shall apportion the assessment of that operating property among the counties and municipal corporations where the operating property is located. (2) If operating property is not located permanently in a county or a municipal corporation, the Department shall apportion the assessment of that operating property among the counties and municipal corporations on the basis of the ratio of the all track mileage, excluding trackage rights, of the railroad operated in each county and any municipal corporation, to the total of all track mileage, excluding trackage rights, operated in this State. (e) The Department may adopt regulations to carry out the provisions of this section.

Md. Code, Tax - Property § 8-109

(a) The Department shall annually value the operating unit of a public utility on the basis of the value of the operating property of the public utility, by considering: (1) the earning capacity of the operating unit; and (2) all other factors relevant to a determination of value of the operating unit. (b) The Department shall allocate to this State the value of that part of the operating unit that is reasonably attributable to the part located in this State. (c) (1) From the value allocated to this State under subsection (b) of this section, the Department shall deduct: (i) the fair average value of fuel that represents the percentage reduction or exemption authorized by §§ 7–108, 7–222, and 7–226 of this article; and (ii) the assessment of operating property, if any, that is exempt by law from property tax. (2) (i) The value remaining after making the deductions shall be divided into an operating real property value and an operating personal property value, as determined by the Department. (ii) The value of operating real property is the assessment of operating real property of a public utility. (iii) The value of operating personal property is the assessment of operating personal property of a public utility. (3) Operating land of a public utility is valued and assessed by the Department as part of the operating unit and is not valued and assessed by the supervisor. (4) The provisions of this subsection are not intended to alter the law as codified in former Article 81 of the Code that was in effect as of January 31, 1986. (5) Returns, notices, and appeals of operating property assessments shall be administered pursuant to the sections of this article governing personal property assessments. (d) For operating property of a public utility, the Department shall apportion the assessment of that operating property among the counties and municipal corporations where the operating property is located. (e) (1) In determining whether to classify a company as a public utility, the Department shall consider and evaluate whether the company: (i) is subject to the authority of a regulatory body of the State or the federal government, such as the Maryland Public Service Commission, the Federal Communications Commission, or the Federal Energy Regulatory Commission; (ii) uses a significant portion of the real and personal property used in its business operations as an integrated whole or unit; (iii) provides a basic service to the public; and (iv) owns or uses assets that are most appropriately appraised using the unit valuation method. (2) Notwithstanding a company’s failure to meet all of the criteria under paragraph (1) of this subsection, the Department may classify the company as a public utility if the Department determines that the company predominantly meets the criteria. (f) The Department may adopt regulations to carry out the provisions of this section.

Md. Code, Tax - Property § 8-110

(a) (1) In this section the following words have the meanings indicated. (2) “Fair average value” means the average of the fair value of stock in business for the number of months of a year in which the stock in business was in existence. (3) “Fair value” means the lesser of the cost or the value of stock in business. (4) “Stock in business”: (i) means the inventory of a commercial or manufacturing business that is engaged in business in this State; and (ii) does not include a used motor vehicle of a registered motor vehicle dealer if that vehicle is: 1. titled in this State; and 2. acquired by a dealer as partial payment of the purchase price of another motor vehicle. (b) Stock in business shall be valued to the owner of the stock in business at its fair average value on the date of finality.

Md. Code, Tax - Property § 8-112

(a) (1) In this section the following words have the meanings indicated. (2) “Distiller” includes: (i) the owner or proprietor of a bonded or other warehouse where distilled spirits are stored; or (ii) a person who has custody of distilled spirits. (3) “Fair value” means the lesser of: (i) the cost, not reduced by any allowance for inflation; or (ii) market value, not reduced by any allowance for inflation. (b) If a county subjects distilled spirits to the personal property tax, on or before March 15 of each year, a distiller shall submit to the Department a report of the fair value of distilled spirits held by the distiller in the county. (c) (1) Distilled spirits shall be valued at the fair value of the spirits on January 1 of the year in which the report is made. (2) The value of the same distilled spirits may not be reported more than 1 time in any period of 12 months. (d) The distiller shall pay the property tax on the distilled spirits held by the distiller.

Md. Code, Tax - Property § 8-113

Interests subject to property tax under § 6-102 of this article shall be valued as if the lessee, person in possession, or user of the property were the owner of the property.

Md. Code, Tax - Property § 8-114

(a) In this section, “hoophouses” means temporary structures placed on land that are made of plastic attached to hoop–like supports and used for agricultural purposes. (b) A hoophouse shall be valued as personal property unless: (1) the supports for the hoophouse are affixed to the land with cement or similar material; or (2) the hoophouse is placed on a cement or other foundation.

Md. Code, Tax - Property § 8-201

The Department shall assess: (1) operating property of a railroad or a public utility; (2) business tangible personal property that is subject to property tax; and (3) distilled spirits, as set forth in § 8-112 of this title.

Md. Code, Tax - Property § 8-202

Except as provided in § 8-201 of this subtitle, all property that is subject to property tax shall be assessed by the supervisor for the county where the property is located.

Md. Code, Tax - Property § 8-203

An assessment or value of real property continues in effect from year to year until changed as provided by this title.

Md. Code, Tax - Property § 8-204

(a) Personal property subject to assessment shall be assessed annually. (b) The assessment of personal property for the date of finality is based on: (1) information required to be included in the report to be filed under § 11-101 of this article by April 15 following the date of finality; or (2) if a report is not filed or is incomplete, any available information that the Department has.

Md. Code, Tax - Property § 8-205

(a) When a property assessment is changed as the result of an appeal of its value, the supervisor or the Department shall consider the facts and reasons stated in the decision on the appeal when next reviewing the assessment of the property. (b) When conducting subsequent reassessments of the property, the supervisor or the Department: (1) may not automatically eliminate a reduction in the assessment of the property that was granted by a property tax assessment appeal board or the Maryland Tax Court; and (2) may eliminate a reduction in the assessment of the property granted by a property tax assessment appeal board or the Maryland Tax Court if the specific reason for the reduction no longer applies. (c) If the value or classification of real property is appealed as provided by Title 14, Subtitle 5 of this article, the appeal shall be noted in the assessment worksheet or card that relates to the property whose value or classification was appealed.

Md. Code, Tax - Property § 8-207

(a) Each unit in a condominium and the undivided interest in common elements shall be valued as provided by § 8-104 of this title. (b) Each condominium unit is separately listed in the assessment records of the county where the condominium is located. (c) A sale or forfeiture of a unit for failure to pay the property tax, general or special assessments, or other charges is applicable only to the unit subject to sale or forfeiture. A sale or forfeiture of a unit may not affect the title to any other unit for which all taxes, assessments, or charges have been paid.

Md. Code, Tax - Property § 8-209

(a) The General Assembly declares that it is in the general public interest of the State to foster and encourage farming activities to: (1) maintain a readily available source of food and dairy products close to the metropolitan areas of the State; (2) encourage the preservation of open space as an amenity necessary for human welfare and happiness; and (3) prevent the forced conversion of open space land to more intensive uses because of the economic pressures caused by the assessment of the land at rates or levels incompatible with its practical use for farming. (b) It is the intention of the General Assembly that the assessment of farmland: (1) be maintained at levels compatible with the continued use of the land for farming; and (2) not be affected adversely by neighboring land uses of a more intensive nature. (c) Land that is actively used for farm or agricultural use shall be valued on the basis of that use and may not be valued as if subdivided. (d) Land that is valued under subsection (c) of this section shall be assessed on the basis of its use value. (e) (1) (i) In this subsection the following words have the meanings indicated. (ii) “Agrivoltaics” has the meaning stated in § 7–237 of this article. (iii) “Community solar energy generating system” has the meaning stated in § 7–306.2 of the Public Utilities Article. (2) Except as provided in paragraph (4) of this subsection, the Department shall establish in regulations criteria to determine if land that appears to be actively used for farm or agricultural purposes: (i) is actually used for farm or agricultural purposes; and (ii) qualifies for assessment under this section. (3) The criteria shall include: (i) the zoning of the land; (ii) the present and past use of the land including land under the Soil Bank Program of the United States; (iii) the productivity of the land, including timberlands and reforested lands; and (iv) the gross income that is derived from the agricultural activity. (4) (i) This paragraph applies through the life cycle of a community solar energy generating system that: 1. is placed in service after June 30, 2022; and 2. has been approved on or before December 31, 2025, as a community solar energy generating system by the Public Service Commission under § 7–306.2 of the Public Utilities Article. (ii) The Department shall assess and qualify land that is used by a community solar energy generating system for agrivoltaics as land that is actively used for farm or agricultural purposes. (f) In administering this section, periodically, the Director shall consult with: (1) the Secretary of Agriculture; (2) officials of the State who are knowledgeable in agriculture; (3) representatives of the agricultural community; (4) officials of counties and municipal corporations; and (5) other persons as determined by the Director. (g) (1) In this subsection the following words have the meanings indicated: (i) “actively used” means land that is actually and primarily used for a continuing farm or agricultural use; (ii) “agricultural land unit” means the combination of not more than 3 parcels of land when the parcels are: 1. located in the same county; and 2. under the same ownership; (iii) “average gross income” means the average of the 2 highest years of gross income during a 3–year period; (iv) “family farm unit” means not more than 1 parcel of land of less than 20 acres for each immediate family member for land that is: 1. contiguous to land receiving the farm or agricultural use assessment; and 2. owned by a member or members of the immediate family of the owner of the farm or agricultural use land; and (v) “gross income” means the actual income that is received in a calendar year that results directly from the farm or agricultural use of the land. (2) In determining if a parcel of land of less than 20 acres, or not zoned for agricultural use, is actively used, the Department may require the owner of the land to affirm, under oath, on a standard form provided by the Department that the farm or agricultural use of the land results in an average gross income of at least $2,500 from the parcel or the agricultural land unit. (3) The Department may require an owner who submits an affirmation under paragraph (2) of this subsection to verify the gross income from the land by providing: (i) copies of sales receipts or invoices; (ii) lease agreements; or (iii) other documents required by the Department. (4) An affirmation under paragraph (2) of this subsection shall be filed before July 1 of the taxable year. (5) If land that appears to be actively used does not yield an average gross income of $2,500, the Director shall waive the gross income requirement on finding that: (i) the land is leased and the nature of the farm or agricultural use of the land when related to the amount of the land in farm or agricultural use reasonably would be expected to yield an average gross income of at least $2,500; (ii) the nature of the farm or agricultural use of the land and the amount of the land in farm or agricultural use reasonably would be expected to yield an average gross income of at least $2,500 from the agricultural products, if sold, that are derived from the use of the land; (iii) a drought or other natural cause has adversely affected the income–producing capability of the land during a 3–year period; or (iv) for a newly established farm or agricultural use, the nature of the use and the amount of the land in farm or agricultural use reasonably would be expected to yield an average gross income of at least $2,500 if the use had existed for a 3–year period. (6) The Director may grant only the following additional waivers: (i) under paragraph (5)(iii) of this subsection, for 1 additional consecutive 3–year period; and (ii) under paragraph (5)(iv) of this subsection, for 1 additional consecutive 3–year period. (7) The gross income requirement of paragraph (2) of this subsection does not apply if the land is actively used as a family farm unit. (8) For purposes of qualifying for the agricultural use assessment under this section, the following real property is deemed to be a single contiguous parcel: (i) parcels that are created or separated by roads, easements, or other rights–of–way; and (ii) land relating to a right–of–way that reverts back to its owner’s use for purposes of farming. (h) (1) Subject to paragraph (2) of this subsection, the following land does not qualify to be assessed under this section: (i) land rezoned to a more intensive use than the use that immediately preceded the rezoning, if a person with an ownership interest in the land has applied for or requested the rezoning; (ii) land used as a homesite, which means the area of land that is reasonably related to a dwelling; (iii) parcels of land of less than 3 acres that are under the same ownership excluding the homesite unless: 1. the land is owned by an owner of adjoining land that is receiving the farm or agricultural use assessment and is actively used; 2. the owner receives at least 51% of the owner’s gross income from the active use; or 3. the parcels are part of a family farm unit; (iv) if part of a subdivision plat, parcels of land of less than 10 acres that are owned by an owner of 5 other parcels of land of less than 10 acres each that are located in the same county and that are receiving the farm or agricultural use assessment; (v) parcels of woodland of less than 5 acres excluding the homesite; or (vi) land that fails to meet the gross income requirement of subsection (g) of this section. (2) No more than 2 parcels of less than 3 acres under the same ownership may qualify for the agricultural use assessment. (i) (1) (i) In this subsection the following words have the meanings indicated. (ii) “Surviving spouse” means the surviving spouse of the property owner who applied for the waiver under this subsection if the surviving spouse has not remarried and had a legal interest in the property at the time of the application for the waiver. (iii) “3–year cycle” has the meaning stated in § 8–103 of this title. (2) The Director may grant a waiver from the requirements of subsection (e) or (g) of this section if: (i) the property owner is at least 70 years of age; (ii) the property owner applies to the Department for a waiver of the requirements of either subsection (e) or (g) of this section; (iii) the land has not changed ownership during the two previous 3–year cycles; and (iv) the land has been assessed for at least the two previous 3–year cycles on the basis of farm or agricultural use under the law or regulations of the Department that were in effect as of the date of the application. (3) The Director may grant a waiver from the requirements of subsection (e) or (g) of this section if: (i) the property owner becomes disabled and is unable to continue the farm or agricultural use of the land; (ii) the property owner applies to the Department for a waiver of the requirements of either subsection (e) or (g) of this section; (iii) the property owner engaged in farm or agricultural use activities on the land prior to the disability; and (iv) the land has been assessed for at least the two previous 3–year cycles on the basis of farm or agricultural use under the law or regulations of the Department that were in effect as of the date of the application. (4) Any waiver granted under this subsection shall be in effect until: (i) the transfer of the property; or (ii) the later of the death of the property owner who received the waiver or the death of the surviving spouse. (5) The Department may adopt regulations to carry out the provisions of this subsection.

Md. Code, Tax - Property § 8-209.1

§8–209.1. (a) In this section, “conservation property” means land that is subject to a perpetual conservation easement, including an easement that is sold or donated: (1) to the Maryland Agricultural Land Preservation Foundation; (2) to the Maryland Environmental Trust; (3) to a land trust as defined in § 3–2A–01 of the Natural Resources Article; or (4) under another public land conservation or preservation program. (b) Conservation property shall be valued at a rate equivalent to the highest rate that is used to value land that is eligible for agricultural use assessment under § 8–209 of this subtitle. (c) Notwithstanding § 8–209(c) of this subtitle, conservation property is not required to be actively used for farm or agricultural purposes to be eligible for valuation as provided in this section.

Md. Code, Tax - Property § 8-210

Marshland shall be valued at a rate established in regulations adopted by the Department and less than the lowest agricultural land rate.

Md. Code, Tax - Property § 8-211

(a) (1) In this section the following words have the meanings indicated. (2) “Agreement” means an agreement made under subsection (c) of this section. (3) “Program” means the forest conservation and management program. (b) The Department of Natural Resources shall establish the program to: (1) encourage the preservation or development of land for productive woodland purposes; (2) increase the income of persons in the State from the sale of timber; (3) prevent flooding of land and the loss of the State’s soil; (4) provide wooded areas for the use and enjoyment of all individuals in the State; and (5) promote the welfare and assets of the State. (c) The owner of at least 5 contiguous acres of land may make an agreement with the Department of Natural Resources to place the land in the program. (d) A memorandum of the agreement shall be recorded in each county where the land is located under §§ 3–102 and 3–103 of the Real Property Article. The woodland owner shall pay for recording the memorandum. (e) (1) The owner of land that is subject to an agreement shall promptly notify: (i) the supervisor of the county where the land is located that the land is subject to an agreement; (ii) before a sale or transfer, a prospective buyer or transferee that the land is subject to an agreement; and (iii) within 30 days of a sale or transfer, the Department of Natural Resources. (2) The requirements applicable to an owner under paragraph (1) of this subsection shall apply to: (i) a successor, heir, or assign of the owner; and (ii) as applicable, the personal representative of the owner’s estate. (f) (1) Except for an agreement made on or before July 1, 1984, an agreement shall be for at least 15 years. (2) Consecutive agreements shall be deemed a single agreement from the date of the original agreement. (g) An agreement may be assigned and transferred to a buyer of all or part of the land that is subject to the agreement, if: (1) the buyer assumes the obligation of the agreement; (2) the agreement is transferred to the buyer by the landowner or the landowner’s successors, heirs, or assigns; and (3) property tax on an assessment under subsection (i) of this section is not due. (h) Except as provided in subsection (i) of this section, the value of woodland for assessment purposes in effect at the beginning of an agreement may not be increased for the period covered by the agreement. (i) (1) Woodland shall be reassessed when: (i) an agreement ends and is not renewed as provided in subsection (f)(2) of this section; (ii) timber is harvested, unless harvested according to the plan approved by the Department of Natural Resources; (iii) land subject to an agreement is conveyed to a new owner except as provided in subsection (g) of this section; or (iv) an agreement is ended by the Department of Natural Resources at the request of the owner or because the owner has not complied with the agreement. (2) If only part of the land subject to an agreement is conveyed or only part of the timber is harvested, the reassessment shall be only for the part of land conveyed or the part of land on which the timber is harvested. (j) If the assessment under subsection (i)(1)(ii) through (iv) of this section is greater than the value used to determine the assessment under subsection (h) of this section, the difference between the 2 valuations is computed in approximately equal annual steps that cover the number of taxable years between the 2 valuations, and the agreement holder owes property tax for each taxable year payable at the property tax rates applicable for each taxable year. (k) (1) Subject to the provisions of this subsection and any pertinent local laws, a woodland owner who has 50 or more contiguous acres subject to an agreement may subdivide the property and transfer to a child of the owner a building lot for the purposes of constructing a dwelling unit on the lot without liability for prior taxable years under subsection (j) of this section. (2) A building lot transferred under this subsection may not exceed: (i) 1 acre; or (ii) if local law or regulations adopted by the Department of the Environment require that the minimum size of a building lot exceed 1 acre, the minimum size required under local law or regulations adopted by the Department of the Environment. (3) A woodland owner may not transfer under this subsection more than one building lot for every 10 acres subject to the agreement or more than one building lot to each child of the owner. (4) (i) A woodland owner shall apply to the Department of Natural Resources for a modification of an agreement under this subsection. (ii) On approval by the Department of Natural Resources, the woodland owner shall notify the supervisor of the county where the land is located. (iii) The supervisor shall reassess that portion of the property removed from the program and establish the property as a separate account in the assessment records of the county. (5) A modification of an agreement under this subsection shall be recorded in each county where the building lot is located under §§ 3–102 and 3–103 of the Real Property Article. The woodland owner shall pay for recording the modification. (6) A modification of an agreement under this subsection is not subject to a penalty under subsection (l) of this section. (l) An agreement holder shall pay the Department of Natural Resources a penalty of $100 if an agreement is terminated as a result of noncompliance or at the request of the owner. (m) (1) Land that is removed from an agreement by eminent domain or other involuntary proceeding is not subject to: (i) reassessment under subsection (i) of this section; or (ii) penalty under subsection (l) of this section. (2) If only part of the land subject to an agreement is removed by eminent domain or other involuntary procedure the supervisor shall: (i) apportion the assessment and enter the removed part as a separate assessment on the tax roll; and (ii) adjust the assessment of the land that remains under the agreement to reflect the change. (n) This section does not affect any benefit charge or other special charge that applies to woodland. (o) This section does not apply to the valuation or assessment of improvements or agricultural, mineral, or other nonforest values on land that is subject to an agreement. (p) The Department of Natural Resources may set reasonable fees for the development of management plans, original agreements, and conducting inspections. The fees shall be designed to cover the administrative costs of conducting the program.

Md. Code, Tax - Property § 8-212

(a) A golf course that is open to the public is eligible to be assessed under §§ 8-213 through 8-218 of this subtitle if it is located on at least 50 acres of land on which is maintained a regular or championship golf course of at least 9 holes. (b) A country club is eligible to be assessed under §§ 8-213 through 8-218 of this subtitle if it: (1) has at least 100 members, who pay dues averaging $50 or more annually for each member; (2) restricts use of its facilities primarily to members, families, and guests; and (3) is located on at least 50 acres of land, on which is maintained: (i) a regular or championship golf course of at least 9 holes; and (ii) a clubhouse.

Md. Code, Tax - Property § 8-213

(a) (1) In this section the following words have the meanings indicated. (2) “Agreement” means an agreement made under subsection (b) of this section. (3) “Assessment rate index” means the percentage, if any, by which the amount of the State assessable base for the taxable year exceeds the average annual amount of the State assessable base in the immediately preceding assessment cycle. (4) “State assessable base” means the total assessable base, as determined by the Supervisor of Assessments, of all real property in the State subject to taxation. (b) The Department may make agreements with country clubs and golf courses that specify the manner of assessing the land of a country club or golf course. All agreements shall contain uniform provisions. (c) (1) (i) Except as provided in paragraph (2) of this subsection and subject to subparagraphs (iii) and (iv) of this paragraph, the land of a country club or golf course that is actively used as a country club or golf course that meets the requirements of § 8–212 of this subtitle shall be valued: 1. at rates equivalent to land assessed under § 8–219 of this subtitle, if the land is subject to an agreement entered into before June 1, 2020, that has not been extended for a term of years beginning on or after June 1, 2020; or 2. at the rates specified under subparagraph (ii) of this paragraph, if the land is subject to an agreement entered into: A. on or after June 1, 2020; or B. before June 1, 2020, that is extended for a term of years beginning on or after June 1, 2020. (ii) The land of a country club or golf course subject to an agreement described under subparagraph (i)2A of this paragraph shall be valued, for the date of finality next following the date of the agreement, at the lesser of: 1. market value per acre; or 2. $5,000 per acre. (iii) The land of a country club or golf course subject to an agreement described under subparagraph (i)2B of this paragraph shall be valued, for the assessment cycle next following the date of the extension, at the lesser of: 1. market value per acre; or 2. $5,000 per acre. (iv) The rate of valuation required for the land of a country club or golf course under subparagraphs (ii)2 and (iii)2 of this paragraph shall be increased triennially by an amount equal to the product of multiplying: 1. the greater of: A. the valuation rate for the last assessment of the land; or B. $5,000 per acre; and 2. the assessment rate index. (2) If the land of a country club or golf course that meets the requirements of § 8–212 of this subtitle has a greater market value than its value when used as a country club or golf course, the land shall also be assessed on the basis of the greater value. (3) Except as provided under § 8–216 of this subtitle, the property tax payable by a country club or golf course under this section is based on the assessment of the land under paragraph (1) of this subsection. (4) If an assessment is made on the greater value under paragraph (2) of this subsection, the assessment records for the country club or golf course shall record the assessment under paragraphs (1) and (2) of this subsection. (5) Any assessment of the land of a country club or golf course under this section is effective on the date of finality next following the date of an agreement. (d) (1) An agreement shall be for at least 10 consecutive years or for a longer period as determined by the country club or golf course and the Department. (2) An agreement may be extended, but only in increments of at least 5 years.

Md. Code, Tax - Property § 8-214

(a) If a country club or golf course that meets the qualifications of § 8–212 of this subtitle allows or practices discrimination based on race, color, creed, sex, sexual orientation, gender identity, disability, or national origin in granting membership or guest privileges, the country club or golf course may not make or continue an agreement under this subtitle. (b) A country club or golf course may not discriminate or retaliate against any person who has opposed any discrimination practice prohibited by subsection (a) of this section or who has filed a complaint, testified, or assisted a party in any manner in an investigation, proceeding, or hearing conducted under § 8-215 of this subtitle.

Md. Code, Tax - Property § 8-215

(a) (1) A person claiming to be aggrieved by discrimination prohibited by § 8-214 of this subtitle may file a sworn, written complaint with the Attorney General. (2) The Attorney General or the Attorney General’s designee shall investigate all written complaints. (3) The Attorney General may initiate an investigation of a suspected violation. (4) If there is reasonable cause for believing that a country club or golf course has practiced or is practicing discrimination in violation of § 8-214 of this subtitle, the Attorney General or the Attorney General’s designee shall hold a hearing to determine the existence of the alleged violation. (5) The Attorney General or the Attorney General’s designee may: (i) administer oaths; and (ii) issue subpoenas to compel the attendance and testimony of witnesses or the production of books, papers, records, and documents. (b) If the Attorney General finds evidence of a pattern or practice of discrimination, the Attorney General shall make a consent agreement with the country club or golf course to end the discrimination. (c) If a country club or golf course refuses to make a consent agreement, or breaches or violates a consent agreement, the Attorney General shall issue an order to the country club or golf course to end the discrimination. (d) (1) If a country club or golf course fails to comply with an order issued under subsection (c) of this section, the country club or golf course may not be assessed as a country club or golf course under § 8-213 of this subtitle until the Attorney General determines that the country club or golf course complies with the order. (2) A country club or golf course that has failed to comply with an order issued under subsection (c) of this section shall be assessed as if there were no agreement under § 8-213 of this subtitle. However, the country club or golf course is not liable for the unpaid taxes described in § 8-216 of this subtitle. (e) A country club or golf course may appeal any action taken under this section as provided by §§ 10-222 and 10-223 of the State Government Article. (f) (1) If a country club or golf course fails to provide information requested by the Attorney General to investigate a charge of discrimination, the Attorney General may request that the circuit court for the county in which the country club or golf course is located issue a subpoena for the information. (2) If the circuit court finds that the information sought relates to proof of discrimination by a country club or golf course, the court shall issue a subpoena for the information. (g) (1) After a complaint has been filed, the Attorney General may bring an action to obtain a temporary injunction. (2) The action shall be brought in the circuit court for the county where the country club or golf course which is the subject of the alleged discrimination is located.

Md. Code, Tax - Property § 8-216

(a) (1) Except as provided in § 8–217 of this subtitle, a property tax is due, for the amount of the difference, if any, between the assessment of the land under § 8–213(c)(1) and (2) of this subtitle, when before the end of an agreement made under § 8–213 of this subtitle any land subject to the agreement: (i) is conveyed to a new owner; (ii) ceases to be used as a country club or golf course; or (iii) fails to meet the qualifications for a country club or golf course under this subtitle. (2) The property tax shall be calculated at the tax rate applicable for each taxable year. (b) (1) Except as provided in paragraph (2) of this subsection, a property tax is due for each taxable year beginning with the first taxable year in which the land was assessed under § 8–213(c)(1) or (2) of this subtitle and ending with the taxable year in which the property tax becomes due under subsection (a) of this section. (2) The period for which the property tax is due may not exceed 10 years. (c) (1) Except as provided by § 8–217 of this subtitle, if during the 10–year period following the year in which an agreement made under § 8–213 of this subtitle is ended, the land subject to the agreement is conveyed to a new owner, a deferred property tax is due. (2) The deferred property tax is due for a 10–year period ending with the year in which the land subject to an agreement is conveyed. The amount of the deferred property tax is the difference, if any, between the assessment of the land under § 8–213(c)(1) and (2) of this subtitle. (d) If during the period specified in subsection (b) or (c) of this section for which a property tax is due, any part of land subject to the agreement is conveyed and the remaining part continues to qualify as a country club or golf course under this subtitle, the property taxes that are due under subsection (b) or (c) of this section are based only on the assessment of the part of the land that is conveyed. (e) Notwithstanding any period of limitation imposed by this article, a property tax that is due under this section is a lien on the land of the country club or golf course to which the tax is applicable until the tax is paid or ended by operation of law.

Md. Code, Tax - Property § 8-217

If a purchaser of all or any part of the land of a country club or golf course accepts the obligations of an agreement made under § 8-213 of this subtitle, the agreement is transferred to the purchaser. Property tax is not due under § 8-216 of this subtitle on a conveyance of land of a country club or golf course under this section.

Md. Code, Tax - Property § 8-218

To administer the country club and golf course assessment provisions of this subtitle, the Department shall: (1) adopt uniform regulations; and (2) prepare and distribute any forms that are required.

Md. Code, Tax - Property § 8-219

(a) (1) In this section the following words have the meanings indicated. (2) “Easement” means an interest in land that: (i) is conveyed or assigned in perpetuity or for a fixed period of time to the Nature Conservancy or to a government or unit of a government; and (ii) limits use of the land to preserve the natural open character of the land. (3) “Natural open character” means an area of great natural scenic beauty, open space, natural conditions, or present use that: (i) enhances the present or potential value of adjacent development; or (ii) maintains or enhances the conservation of natural or scenic resources. (b) Any land subject to an easement shall be assessed on the basis of its value as required by this subtitle, but the value shall be adjusted by the effect of the easement on the land. (c) The Department shall adopt regulations establishing the value of land assessed under this section.

Md. Code, Tax - Property § 8-220

(a) The General Assembly states that it is in the public interest to provide for the development of lands in a planned manner. (b) The development of lands in a planned manner is necessary to: (1) obtain economic and environmental benefits; (2) relieve economic pressures that result from the assessment of planned development land at levels inconsistent with planned development; (3) aid the assembly of land for planned development land; (4) facilitate cooperation among landowners; and (5) permit holding of planned development land in an undeveloped status for orderly and staged improvement, particularly for the development of new communities.

Md. Code, Tax - Property § 8-221

Land that is assessed under § 8-222 of this subtitle must: (1) be located in an area shown on a current master plan or a general or regional plan, or otherwise designated for planned development by a plan adopted by the county or municipal corporation that has planning or zoning jurisdiction over the land; (2) be zoned in a classification that: (i) permits development only under the plans listed in item (1) of this section; (ii) requires a land use and comprehensive site development or subdivision plan, approved before development by the county or municipal corporation that has planning or zoning jurisdiction over the land, if those plans consider: 1. land use; 2. utility requirements; 3. highway needs; 4. water and sewers; 5. industrial uses; 6. economic and job opportunities; and 7. recreation and civic life; and (iii) requires the owner of the land to pay for or provide the following public facilities that are usually paid for or provided by a county or municipal corporation or a unit of the county or municipal corporation under other zoning classifications: 1. streets and roads; 2. walkways; 3. open spaces; 4. parks; 5. school sites; and 6. other property needed for public use; (3) except for intervening rights-of-way, easements, or grants for public or quasi-public uses, be contiguous tracts of land of not less than 500 acres owned by 1 or more persons; and (4) be primarily undeveloped at the time the land is placed in the zoning classification.

Md. Code, Tax - Property § 8-222

(a) To be assessed as planned development land under this section, the owner must apply to the supervisor. (b) (1) Subject to paragraph (2) of this subsection, if the supervisor finds that the land meets the criteria of § 8–221 of this subtitle, the land shall be assessed at the rate equal to farm or agricultural land under § 8–209 of this subtitle. (2) In Howard County, for Howard County property tax purposes, a planned development land assessment is available for qualified land for no more than 20 consecutive years beginning with the taxable year following the calendar year in which the land initially qualifies under paragraph (1) of this subsection. (c) Except as provided by § 8–224 of this subtitle, property tax due on planned development land shall be based on the assessment of the land under this section and not on a greater assessment determined under § 8–223 of this subtitle.

Md. Code, Tax - Property § 8-223

(a) If land assessed under § 8-222 of this subtitle has a greater value than its value as planned development land, the land shall be assessed on the basis of both the greater value and the assessment under § 8-222 of this subtitle. When land is assessed under this section on the greater value, both assessments shall be recorded in the assessment records. (b) Any assessment made under this section or § 8-222 of this subtitle is subject to the notice and appeal procedures of this article for real property.

Md. Code, Tax - Property § 8-224

(a) (1) If a part of any land that meets the requirements of § 8–221 of this subtitle is subdivided by a recorded plat or is improved by the construction of permanent buildings, the assessment of that part under § 8–222 of this subtitle shall be terminated, and the part shall be assessed as provided under § 8–104 of this title. (2) The remaining part of the land described under paragraph (1) of this subsection may continue to be assessed under § 8–222 of this subtitle if the remainder meets all of the requirements of § 8–221 of this subtitle other than the 500–acre requirement. (b) (1) If a part of any land that meets the requirements of § 8–221 of this subtitle is rezoned at the request of the owner to a zoning classification that does not meet the requirements of § 8–221 of this subtitle, the assessment of that part under § 8–222 of this subtitle shall be terminated and the part shall be assessed at the greater value determined under § 8–223 of this subtitle. (2) When a property is assessed under paragraph (1) of this subsection, a deferred property tax is due for the amount of the difference, if any, between the assessment of the land under § 8–222 of this subtitle and the assessment under § 8–223 of this subtitle for each year in which the assessment was determined under § 8–222 of this subtitle. (3) The total of the deferred property tax due may not exceed 4% of the assessment under § 8–223 of this subtitle in effect at the time of rezoning under paragraph (1) of this subsection. (4) The proceeds of the deferred property tax are collected and distributed as provided by Title 13 of this article.

Md. Code, Tax - Property § 8-225

Planning and zoning agencies in the counties shall provide the supervisors with copies of all official papers, plans, or maps necessary to implement the provisions of §§ 8-220 through 8-224 of this subtitle.

Md. Code, Tax - Property § 8-226

(a) The General Assembly states that it is in the general public interest to provide for the valuation and assessment of rezoned real property that is used for residential purposes on the basis of that use and not upon a greater value attributable to a change in zoning through comprehensive rezoning not initiated or requested by the homeowner or anyone having an interest in the property. (b) (1) In this section and §§ 8–227 and 8–228 of this subtitle the following words have the meanings indicated. (2) “Dwelling” means a house that is used as the principal residence of a homeowner and the lot or curtilage on which the house is erected. (3) “Homeowner” means an individual who: (i) actually resides in a dwelling in which the individual has a legal interest; or (ii) under a court order or separation agreement, permits a spouse, a former spouse, or a child or the individual’s family to reside, without payment of rent, in a dwelling in which the individual has a legal interest. (4) “Legal interest” includes an interest in a dwelling: (i) as sole owner; (ii) as a joint tenant; (iii) as a tenant in common; (iv) as a tenant by the entireties; (v) through membership in a cooperative; (vi) under a land installment contract, as defined in § 10–101 of the Real Property Article; or (vii) as a holder of a life estate. (5) “Rezoned real property” means a dwelling that: (i) has been owned and occupied by a homeowner for at least 3 years prior to a zoning change described in item (iii) of this paragraph; (ii) was zoned as residential at the time of acquisition; and (iii) has been rezoned from a residential to a commercial or industrial zoning classification through comprehensive rezoning not initiated or requested by the homeowner or anyone having an interest in the property.

Md. Code, Tax - Property § 8-227

(a) (1) For property to be assessed as rezoned real property under this section and §§ 8-226 and 8-228 of this subtitle: (i) the homeowner shall apply to the supervisor on or before April 1 of the taxable year preceding the taxable year for which the use assessment is sought; and (ii) the application shall establish to the satisfaction of the Department that the property is rezoned real property. (2) For good cause the Department may accept an application after April 1 but on or before May 1 of the taxable year preceding the taxable year for which the use assessment is sought. (3) The county shall assist in the verification of the initiation of zoning changes that occurred prior to July 1, 1990. (b) (1) Rezoned real property shall be assessed based upon its residential use and not upon a use allowed under a commercial or industrial zoning classification. (2) Rezoned real property shall be treated as residential real property for property assessment purposes, including the grant of property tax credits or other benefits provided under this article or local law. (c) The Department shall adopt regulations to carry out the residential use assessment provided under this section and §§ 8-226 and 8-228 of this subtitle. (d) The Department shall give notice to homeowners of properties that have been rezoned to a commercial or industrial classification of the possible residential use assessment provided under this section and §§ 8-226 and 8-228 of this subtitle. The notice shall include any information needed to convey: (1) eligibility requirements; (2) filing deadlines; (3) applicable limitations; and (4) contact information for application forms. (e) The Department shall notify an applicant in writing if the applicant is not eligible for the residential use assessment.

Md. Code, Tax - Property § 8-228

(a) If a part of any rezoned real property is subdivided by a recorded plat, is used for a purpose other than a residential use, or is transferred to someone other than an immediate family member of the owner, the property ceases to be rezoned real property and the residential use assessment under this section and §§ 8-226 and 8-227 of this subtitle shall terminate and the Department shall value and assess the property in accordance with the provisions of Subtitle 1 of this title. (b) If the residential use assessment is terminated under subsection (a) of this section, the homeowner who paid taxes based on the residential use assessment shall pay to the Department a penalty as calculated in subsection (c) of this section. (c) (1) The penalty due is calculated based on the difference between the assessment of the property based on its residential use as rezoned real property and the assessment required under subsection (a) of this section multiplied by the sum of the State, county, and municipal tax rates for the current tax year. (2) The total penalty due is equal to the amount determined in paragraph (1) of this subsection multiplied by the number of years, not exceeding 3, for which the homeowner received a residential use assessment under this section and §§ 8-226 and 8-227 of this subtitle. (3) Annual interest at the rate of 12% shall apply to the penalty calculated under this subsection. (d) The proceeds of the penalty collected under this section shall be distributed to the State, county, and municipal governments in the proportion that each tax rate bears to the total of the State, county, and municipal tax rates.

Md. Code, Tax - Property § 8-229

If minerals and mineral rights are owned separately from the land in which they are located, the supervisor may assess the minerals and mineral rights separately from the land.

Md. Code, Tax - Property § 8-230

(a) In this section, “improvements” means improvements made before January 1, 1977, to real property: (1) occupied by the owner; and (2) used as the principal place of residence of the owner. (b) Except for flooding solely caused by tidal water, improvements shall be assessed on the basis of the reduced value of the improvements if the improvements had been damaged by and were subject to a substantial threat of recurring damage by: (1) flooding; (2) shifting land masses; or (3) unstable soils or soil fault conditions.

Md. Code, Tax - Property § 8-231

If the assessment of real property used for purposes other than commercial purposes is not reduced or abated because of damage or destruction from flood, fire, storm, or any natural occurrence, the replacement or restoration of the real property by real property of comparable size, quality, construction, and utility may not be assessed at an amount greater than the assessment of the real property before the damage or destruction until the next assessment under § 8-104(b) of this title.

Md. Code, Tax - Property § 8-232

A manure bank or other facility located above or below the ground and used for the storage of animal wastes from poultry or agricultural livestock production may not be assessed to the owner of the real property on which it is located.

Md. Code, Tax - Property § 8-233

(a) In this section, “change” includes an improvement or an addition. (b) Subject to the provisions of this section, a change to a building may not be assessed to the owner of the building for the period of time that a resident of the building with a health or medical condition occupies the building if: (1) the building is used as a dwelling; and (2) the change to the building is required for the health or medical condition of the resident of the building. (c) The owner of the building shall submit to the supervisor: (1) a statement from a licensed physician showing sufficient evidence of medical necessity or a substantial physical inconvenience of the resident; and (2) annually an affirmation that the resident lives in the building. (d) The assessment of the changes exempted under this section may not exceed 10% of the total assessment of the real property on which the building is located. (e) The Department shall adopt regulations to provide: (1) criteria to determine what is sufficient evidence of a health or medical condition; (2) the form of the annual affirmation of residence; and (3) criteria to determine what changes are required for the health or medical condition.

Md. Code, Tax - Property § 8-234

(a) In this section, “mobile home” includes a trailer, a house trailer, a trailer coach, or a mobile home that: (1) is used or can be used for residential purposes; and (2) is permanently attached to land or connected to utility, water, or sewage facilities. (b) Except as provided in subsection (c) of this section and notwithstanding §§ 7-220, 7-230, and 7-231 of this article, a mobile home shall be assessed to the owner of the land on which the mobile home is located on the same basis as improvements to real property. (c) A mobile home may not be assessed under this section if it: (1) is unoccupied and for sale; or (2) is located temporarily in a rented space in a trailer park or mobile home court.

Md. Code, Tax - Property § 8-235

(a) In this section, “normal repairs and maintenance”: (1) means an expenditure to replace original components of a building to maintain the physical character of the building in its current condition; and (2) includes: (i) interior or exterior painting; (ii) landscaping; (iii) fencing; (iv) replacing gutters or downspouts; (v) adding storm windows, storm doors, or weatherstripping; (vi) adding insulation; (vii) electric rewiring; (viii) replacing plumbing and light fixtures; (ix) replacing a furnace with more efficient oil or gas burners; (x) redecorating; (xi) installing new ceilings or wall surfaces; (xii) removing room partitions to change the shape of a room; (xiii) replacing a roof with a roof of a similar type and material; (xiv) replacing an existing driveway and lead walk; (xv) repairing a foundation because of structural defect or age if there is no enlargement of the improvement or building; and (xvi) replacing an existing air conditioner or other built–in appliance. (b) Normal repairs and maintenance may not be separately assessed for inclusion in the assessment of real property used for residential purposes.

Md. Code, Tax - Property § 8-236

(a) As used in this section, “radiation fallout shelter” means a structure that is: (1) constructed: (i) outside of another building; (ii) as an underground or partially underground addition to or an alteration of an existing building; or (iii) as an underground part of a new building, but from materials more dense than the general materials used for the other parts of the building; (2) constructed in accordance with specifications published by the United States Office of Civil and Defense Mobilization for a shelter type or design approved by that office to provide protection from radiation fallout; and (3) located on land occupied for residential purposes by not more than 2 families. (b) (1) A radiation fallout shelter that is not used for any other purpose may not be assessed to the owner of the property on which the shelter is located. (2) Any other structure used to provide protection from radiation fallout shall be assessed on the basis of the difference in the value of the improvements to the real property as actually constructed and the value if constructed of materials similar to the residence on the property.

Md. Code, Tax - Property § 8-237

A septic system or a well that functions in a deficient manner shall be assessed to the owner of the real property on which it is located on the basis of the deficiency, if: (1) the owner of the real property: (i) notifies the supervisor; and (ii) states that the condition affects the value of the real property; and (2) the supervisor considers that the deficiency affects the value of the real property.

Md. Code, Tax - Property § 8-238

A seawall, bulkhead, or other structure installed solely to prevent shore erosion or damage by wave action of any body of water may not be assessed as an improvement, unless the seawall, bulkhead, or other structure is part of another improvement.

Md. Code, Tax - Property § 8-239

A silo may not be assessed to the owner of the real property on which it is located if the silo is used for the processing or storage of animal feed as an incidental operation of the farm on which the silo is located.

Md. Code, Tax - Property § 8-240

(a) If no conventional heating and cooling system exists in a building, a solar energy or geothermal heating and cooling system shall be assessed to the owner of the real property on which it is located at not more than the value of a conventional system. (b) If a solar energy or geothermal heating and cooling system is installed in addition to a conventional system in a building, the combined system may be assessed to the owner of the real property on which it is located at not more than the value of the conventional system.

Md. Code, Tax - Property § 8-302

(a) For purposes of the county property tax only, in any county in which authorized by the governing body of the county, an improved aircraft landing area may not be assessed to the owner of the real property on which it is located if the landing area is: (1) located on privately owned land; (2) used by the public; and (3) licensed under Title 5 of the Transportation Article. (b) The property eligible for an exemption under subsection (a) of this section may include an approach zone and taxiway.

Md. Code, Tax - Property § 8-303

For purposes of the Cecil County property tax only, the buildings located at Fair Hill that are used primarily for fund raising events for the Union Hospital of Cecil County may not be assessed to the owner of the land on which they are located. These buildings are: (1) farmers’ grandstand and bleachers; (2) National Cup, Aintree, and Fair Hill stands; (3) Mutuel Building; (4) green barn for races; (5) secretary’s office; (6) jockey room; (7) main race, tea, cow, and storage barns; (8) water tower; (9) grandstand cow show area; (10) Butler Building; and (11) toilet facilities.

Md. Code, Tax - Property § 8-401

(a) When any change as provided in subsection (b) of this section occurs in the value or classification of any real property that a supervisor assesses, the supervisor shall notify the owner or other appropriate person by a written notice of the proposed change. (b) A written notice is required for: (1) an increase or decrease in an existing real property value; (2) a change in the classification of the real property; (3) establishment of an initial real property value; (4) a decision on an assessment appeal or a petition to change an existing real property value or classification; and (5) a revaluation or reclassification, if a valuation or classification has been appealed but not finally determined. (c) The notice for subsection (b)(1) of this section shall include: (1) the amount of the current value; (2) the amount of the proposed value including a statement that the total amount of the proposed value is the value for purposes of appeal; (3) the amount of the proposed value that will be the basis for the assessment in each year of the 3–year cycle; (4) a statement: (i) indicating the right to appeal; and (ii) briefly describing the appeal process and the property owner’s bill of rights; and (5) a statement that valuation records are available as provided by § 14–201 of this article. (d) In the instance of notices required in subsection (b)(2), (3), (4), and (5) of this section, the notice shall include: (1) the amount of the current value; (2) the amount of the proposed or final value; (3) the amount of the proposed value that is the basis for the assessment in the applicable years of the 3–year cycle; (4) a statement: (i) indicating the right of appeal; and (ii) briefly describing the appeal process and the property owner’s bill of rights; and (5) a statement that valuation records are available as provided by § 14–201 of this article. (e) The notice shall be served as provided by § 8–402 of this subtitle on or before January 1 or any other date specified in this article. (f) A failure to send a notice of any change in value or classification within 30 days after the date provided in subsection (e) of this section creates an irrebuttable presumption that in the instances specified in subsection (b)(1) through (4) of this section the prior value has not changed unless: (1) the property has been transferred for consideration to new ownership during the previous calendar year; (2) the zoning classification of the property changed during the current triennial cycle or the previous calendar year, whichever is earlier, resulting in an increased value of the property; (3) a substantial change occurred in the use or character of the property during the current triennial cycle or the previous calendar year, whichever is earlier; (4) extensive improvements have been made on the property during the current triennial cycle or the previous calendar year, whichever is earlier, as provided in § 8–104(c)(1)(iii) of this title; (5) due to an error in calculating or measuring improvements on the property the assessment for the previous taxable year was clearly erroneous; or (6) the assessment has been decreased.

Md. Code, Tax - Property § 8-402

(a) (1) The notice required by § 8–401 of this subtitle shall be served on the owner or other appropriate person: (i) by leaving a copy of the notice at the person’s residence; (ii) by sending a copy of the notice by United States mail to the mailing address of the owner; (iii) by personal service by the sheriff in the same manner as original service is required in a civil action; (iv) by e–mail, if within the past 3 years the recipient has provided to the Department an e–mail address and requested to receive the notices by e–mail; or (v) if the owner is unknown, not residing at the real property, or cannot be found by: 1. delivering a copy of the notice to a person in possession of the real property; or 2. posting a copy of the notice at a conspicuous location on the real property. (2) Though not a condition precedent to the validity of the value in the notice, if the mailing or e–mail address of an owner not residing at the real property is known, the notice shall be sent to that address. (b) If a notice is sent under this section, the supervisor shall retain a record of the date of sending and the name and address of the person to whom the notice is sent. (c) If the service under subsection (a) of this section is given to the person charged with paying the property tax, this section is deemed complied with even if that person is accountable to shareholders or other persons.

Md. Code, Tax - Property § 8-403

With the notice required by § 8-401 of this subtitle, the Department or supervisor may submit interrogatories relevant to: (1) the value, classification, or assessment of the real property described in the notice; or (2) any other property owned by the person who is sent the notice.

Md. Code, Tax - Property § 8-404

(a) A person who receives a notice under § 8-401 of this subtitle may appeal the value or classification, if that person replies as provided by Title 14, Subtitle 5 of this article. (b) If any real property is transferred to a new owner at a time that prevents the notice from being mailed before January 1 to a new owner, the Department shall mail a new notice to the new owner. The new owner may appeal the value or classification as provided by Title 14, Subtitle 5 of this article.

Md. Code, Tax - Property § 8-405

(a) A person who has received a notice under § 8–401 of this subtitle and has appealed the value or classification under § 8–404 of this subtitle shall be notified by the supervisor of the date and time of the hearing. (b) Unless the property owner requests a postponement under § 1–402 of this article, for a dwelling as defined in § 9–105 of this article, the hearing shall occur no later than 120 days after the date that the Department received the appeal of the value or classification. (c) If a person notified under subsection (a) of this section requests, the supervisor shall offer alternate dates and times for hearings. To the extent possible, these dates and times shall: (1) reflect a mutually convenient hearing schedule; and (2) provide for some Saturday and evening hearings as required. (d) The supervisor may provide group hearings for blocks or communities if the real property is similar or has similar characteristics.

Md. Code, Tax - Property § 8-406

(a) The person who has appealed a notice may: (1) appear in person or by an agent; and (2) present any evidence at or prior to the hearing concerning the real property. (b) If the person does not appear at the hearing, the supervisor may determine the value or classification of the real property taking into account the available information and the best judgment of the supervisor.

Md. Code, Tax - Property § 8-407

(a) (1) Except as provided in paragraph (2) of this subsection, if an appeal is filed under § 8–404 of this subtitle or if a petition for review is filed, the supervisor shall give written notice of the final value or classification determined by the supervisor to the person who has appealed or filed a petition for review. (2) For a dwelling as defined in § 9–105 of this article, the supervisor shall give written notice no later than 60 days after the hearing under § 8–405 of this subtitle. (b) The final notice shall notify the person of the right to appeal the final value or classification to a property tax assessment appeal board on or before 30 days from the date of the final notice. The notice shall contain the name and address of the appropriate board.

Md. Code, Tax - Property § 8-408

Notice of the annual assessment of personal property shall be given as soon as practicable after the April 15 that follows the date of finality.

Md. Code, Tax - Property § 8-409

(a) The notice required by § 8–408 of this subtitle shall be served on the owner or other appropriate person by: (1) sending a copy of the notice by: (i) United States mail to the mailing address of the owner; or (ii) e–mail, if within the past 3 years the recipient has provided to the Department an e–mail address and requested to receive the notices by e–mail; or (2) if the owner is a nonresident of the State, or unknown or cannot be found, delivering a copy of the notice to a person in possession of the personal property. (b) When a notice is sent under this section, the Department or supervisor shall retain a record of the date of sending and the name and address of the person to whom the notice is sent. (c) If the service under subsection (a) of this section is given to the person charged with paying the property tax, this section is deemed complied with even if that person is accountable to shareholders or other persons.

Md. Code, Tax - Property § 8-410

With the notice required by § 8-408 of this subtitle, the supervisor or Department may submit interrogatories relevant to: (1) the value, classification, or assessment of the personal property described in the notice; or (2) any other property owned by the person who is sent the notice.

Md. Code, Tax - Property § 8-411

A person who receives a notice under § 8-408 of this subtitle may appeal the value or classification if that person replies as provided by Title 14, Subtitle 5 of this article.

Md. Code, Tax - Property § 8-412

(a) A person who has received a notice under § 8-408 of this subtitle and has appealed the value or classification under § 8-411 of this subtitle shall be notified by the Department or supervisor of the date and time of the hearing. (b) If a person notified under subsection (a) of this section requests, the supervisor or Department shall offer alternate dates and times for hearings. To the extent possible, these dates and times shall: (1) reflect a mutually convenient hearing schedule; and (2) provide for some Saturday and evening hearings as required.

Md. Code, Tax - Property § 8-413

(a) The person who has appealed a notice may: (1) appear in person or by an agent; and (2) present any evidence at or prior to the hearing to substantiate the value or classification claimed for the personal property. (b) If the person does not appear at the hearing, the Department or supervisor may determine the value or classification of the personal property taking into account the available information and the best judgment of the supervisor or the Department.

Md. Code, Tax - Property § 8-414

(a) If an appeal is filed under § 8-411 of this subtitle or if a petition for review is denied, the Department or supervisor shall give written notice of the final value or classification determined by the Department or supervisor to the person who has appealed or filed a petition for review. (b) The final notice shall notify the person of the right to appeal the final value or classification to the next higher assessing authority on or before 30 days from the date of the final notice. The notice shall contain the name and address of the next higher assessing authority.

Md. Code, Tax - Property § 8-415

The owner of real property may submit a petition for review as provided by § 14-503(a) of this article.

Md. Code, Tax - Property § 8-416

(a) Assessments of personal property for a taxable year are based on information as of the preceding date of finality and are final as of the date of the notice unless appealed under § 8-411 of this subtitle. (b) Except for real property that subsequently becomes assessable for the semiannual date of finality or quarterly date of finality, real property assessments are final as of the date of finality.

Md. Code, Tax - Property § 8-417

(a) In this section, “escaped property” means any property that: (1) is subject to assessment for property tax purposes; and (2) has not been assessed. (b) Notwithstanding § 8-418 of this subtitle, after it is discovered, escaped property is assessed in the same manner as other similar property is assessed. (c) (1) When escaped property is assessed it is placed on the assessment roll and tax roll and is subject to property tax for: (i) the current taxable year; and (ii) not more than 3 previous taxable years. (2) The county tax imposition for each county or municipal corporation tax imposition for each municipal corporation shall be deemed to have covered all property that was not assessed but which should have been assessed for the year that any county or municipal corporation tax was imposed. (d) If personal property is assessed at less than its value as a result of the owner inaccurately reporting the cost or other information as to the property, the underassessed part of the property shall be treated as escaped property.

Md. Code, Tax - Property § 8-418

(a) After any personal property that is subject to assessment by § 8-417(d) of this subtitle as escaped property is assessed, the Department shall determine if: (1) the owner failed to report accurately the cost or other information as to the escaped property; and (2) the failure to report accurately caused the escaped property to be assessed at less than its value. (b) (1) Notice of the assessment of escaped property under § 8-417(d) of this subtitle and the imposition of any penalty under § 14-705 of this article shall be given as provided by § 14-402 of this article. (2) The notice shall separately state: (i) the assessment of the escaped property; and (ii) the penalty imposed under § 14-705 of this article.

Md. Code, Tax - Property § 8-419

(a) (1) In this subsection, “appropriate official” means: (i) except as otherwise provided in this paragraph, the Department or supervisor and the county or municipal corporation treasurer; (ii) in Baltimore City, the Department or supervisor and the city solicitor; (iii) in Montgomery County, the Department or supervisor and the director of finance; and (iv) for municipal corporations in Caroline County, the Department or supervisor and the appropriate town board. (2) Notwithstanding failure to file a protest of an assessment and after the date of finality for an assessment, the appropriate official may issue an order decreasing or abating an assessment: (i) to correct an erroneous assessment; (ii) to correct an improper assessment; and (iii) to prevent injustice. (b) The order shall state clearly the reasons for decreasing or abating the assessment. (c) (1) The Department may audit any personal property assessment after the assessment is made. (2) If, as a result of the audit, the Department determines that the assessment is: (i) greater than the assessment previously made, the Department shall make an assessment of the difference; or (ii) less than the assessment previously made, the Department shall abate the difference. (3) If action is taken under paragraph (2) of this subsection, the Department shall send a notice of assessment to the owner by: (i) mail; or (ii) e–mail, if within the past 3 years the recipient has provided to the Department an e–mail address and requested to receive the notices by e–mail. (4) The notice may be appealed as provided by Title 14, Subtitle 5 of this article.

Md. Code, Tax - Property § 8-420

(a) On or before the beginning of each taxable year and before half-year taxes are due, the supervisors shall prepare and deliver to the collector for each county an assessment roll to be used to prepare the tax roll. (b) Each assessment roll shall contain for each listed property: (1) the name and address of the owner; (2) a brief description of the property; and (3) the value and assessment of the property. (c) From the assessment roll, the collector shall prepare a tax roll that contains the information from the assessment roll that is necessary to prepare the property tax bill. (d) If data processing equipment is used to prepare assessment rolls, the property tax rolls and property tax bills shall describe the properties as they are listed in the assessment records.

Md. Code, Tax - Property § 8-421

(a) When a supervisor delivers the assessments to a collector, the supervisor shall also submit to the Comptroller and the Department a statement under oath that shows the assessments of all real property in the county except operating real property. (b) The form of the certification is determined by the Comptroller and the Department. (c) The Department shall certify assessments of personal property and operating property to the county or municipal corporation tax collector as soon as practical after making those assessments. (d) The form of the personal property and operating property certification is determined by the Department.

Md. Code, Tax - Property § 8-422

For the purpose of construction of any State or local law, an assessment of real property for a taxable year beginning after June 30, 2001 that is compared to an assessment that is effective on or before September 30, 2000, shall be computed so that: (1) the two assessments are compared at the same percent of value, and any tax rate applied to the assessments is adjusted proportionately, if necessary; and (2) there is no change in the amount of tax due, tax relief authorized, computation of assessment ratio, or other computation based on assessments solely as a result of the change in the method of computing assessments effective October 1, 2000.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatutesFetched: 10/16/2026