Md. Code, Tax - Property, Title 10

in effect

Md. Code, Tax - Property § 10-101

(a) In this title, “property tax” includes a taxing district tax. (b) (1) For purposes of this title, property newly annexed into a municipal corporation during a period shall be treated as initially added to the tax roll for that period. (2) The imposition of the municipal property tax for a partial year on property newly annexed into a municipal corporation shall have no effect on the tax setoff under § 6-305 or § 6-306 of this article. (3) Expenses incurred by a county for billing and collecting municipal corporation property taxes for a partial year on property newly annexed into the municipal corporation shall be chargeable to the municipal corporation for which the property taxes are collected.

Md. Code, Tax - Property § 10-102

(a) Except as otherwise provided in this title, property tax is due on July 1 in each taxable year. (b) Except as provided in § 10-204.3 of this title, property tax that is due on July 1 of the tax year may be paid without interest on or before September 30 of the tax year, and is in arrears after September 30 of the tax year. (c) Property tax for a full year that is imposed as of a semiannual date of finality may be paid without interest: (1) on or before September 30, if the bill is submitted on or before August 31 of a tax year; or (2) on or before 30 days after the date the tax bill is received or reasonably should have been received or available if the tax bill is submitted after September 1 of the tax year. (d) Personal property tax may be paid without interest or penalty: (1) on or before September 30, if the bill is submitted on or before August 31 of a tax year; or (2) on or before 30 days after the date the tax bill is received or reasonably should have been received or available if the tax bill is submitted after September 1 of the tax year.

Md. Code, Tax - Property § 10-103

(a) Except as provided by § 10-104 of this subtitle, real property that during the period from July 1 to December 31, both inclusive, is completed or is otherwise initially added to the tax roll shall be taxed for the 6-month period from January 1 to the following June 30, both inclusive, at 50% of the annual State, county, municipal corporation, or taxing district property tax rate that is in effect for that taxable year. (b) The property tax imposed under this section is due on the later of: (1) January 1 of the taxable year; or (2) the date after January 1 of the taxable year that the tax bill is received or reasonably should have been received or available. (c) Property tax imposed under this section may be paid without interest or penalty on or before 30 days after the date the tax bill is mailed or made available.

Md. Code, Tax - Property § 10-104

(a) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may impose, by law, a county or municipal corporation property tax on real property that during the period from July 1 to September 30, both inclusive, is completed or is otherwise initially added to the tax roll. If imposed, the tax shall be for the 9-month period from October 1 to the following June 30, both inclusive, at 75% of the annual county or municipal corporation tax rate that is in effect for that taxable year. (b) The county or municipal corporation property tax imposed under this section is due on the later of: (1) October 1 of the taxable year; or (2) the date that the tax bill is received or reasonably should have been received or is available. (c) The county or municipal corporation property tax imposed under this section may be paid without interest or penalty on or before 30 days after the date the tax bill is mailed or made available.

Md. Code, Tax - Property § 10-105

(a) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may impose, by law, a county or municipal corporation property tax on real property that, during the period from January 1 to March 30, both inclusive, is completed or otherwise is initially added to the tax roll. If imposed, the tax shall be for the 3-month period from April 1 to June 30, both inclusive, at 25% of the annual county or municipal corporation tax rate that is in effect for that taxable year. (b) The county or municipal corporation property tax imposed under this section is due on the later of: (1) April 1 of the taxable year; or (2) the date that the tax bill is received or reasonably should have been received or is available. (c) County or municipal corporation property tax imposed under this section may be paid without interest or penalty on or before 30 days after the date the tax bill is mailed or made available.

Md. Code, Tax - Property § 10-201

(a) Notwithstanding Subtitle 1 of this title, the governing body of Montgomery County, of Anne Arundel County, of Howard County, of Baltimore County, or of Prince George’s County may authorize, by law, a payment deferral of county property tax for residential real property occupied as the principal residence of the owner. (b) (1) The governing body of Prince George’s County may provide for the payment deferral under subsection (a) of this section to apply to real property rezoned at the initiative of Prince George’s County after July 1, 1974. (2) The governing body of Howard County may provide for the payment deferral under subsection (a) of this section to apply to real property rezoned at the initiative of Howard County after July 1, 1984. (3) The governing body of Baltimore County may provide for the payment deferral under subsection (a) of this section to apply to real property rezoned at the initiative of Baltimore County after January 1, 1960. (c) In Prince George’s County, Baltimore County, and Howard County, the real property eligible for a payment deferral under subsection (a) of this section is limited to the dwelling and curtilage, not exceeding 5 acres, as determined by the supervisor. (d) The Montgomery County, Anne Arundel County, Howard County, Baltimore County, or Prince George’s County property tax deferral shall be calculated on any increase in assessment that results directly from a change in zoning classification to a higher intensity use and that was initiated by a government. (e) The governing body of Montgomery County, of Anne Arundel County, of Howard County, of Baltimore County, or of Prince George’s County may limit the time period during which the payment of county property tax may be deferred.

Md. Code, Tax - Property § 10-202

(a) (1) In this subsection, “staged–development zoning classification” includes M–A–C, L–A–C, E–I–A, I–3, and other similar comprehensive design or staged–development zoning classifications. (2) Except as provided in paragraph (3) of this subsection and notwithstanding Subtitle 1 of this title, the governing body of Prince George’s County may authorize by law a payment deferral of the county property tax for the owner of undeveloped land that is rezoned for industrial or commercial use under a staged–development zoning classification if: (i) the industrial or commercial land in the proposed development is at least 25 acres; (ii) as determined by the supervisor, the county property tax deferred for each taxable year does not exceed the county property tax on any increase in assessment that would otherwise result directly from the change in zoning classification to industrial or commercial use; and (iii) the deferred payment of county property tax is not for land in the proposed development that is zoned for other than industrial or commercial use. (3) The governing body of Prince George’s County may not authorize a payment deferral for county property tax for real property located in a development district established under Title 12, Subtitle 2 of the Economic Development Article. (b) (1) A payment deferral under this section begins on the effective date of the later of: (i) the Prince George’s County law authorizing the payment deferral; or (ii) the change in zoning. (2) The payment deferral under this section does not apply to any taxable year before the effective date under paragraph (1)(i) of this subsection. (c) (1) The payment deferral under this section may not be authorized for more than 5 years and ends when: (i) a building permit is issued to construct a building on the land subject to this section; or (ii) except as provided in paragraph (2) of this subsection, the land subject to this section is rezoned at the request of the owner to a zoning classification that makes the land ineligible for county property tax deferral under this section. (2) If a permit is issued to construct a building on any land that is subject to this section and the remainder of the land meets the acreage requirements of subsection (a)(2)(i) of this section, the county property tax may be deferred on the remainder of the land. (d) The county property tax that is deferred under this section, and any interest specified in the law authorizing the deferral, are due on the earlier of: (1) 5 years from the deferral; or (2) when the deferral ends under subsection (c)(1) of this section.

Md. Code, Tax - Property § 10-202.1

§10–202.1. (a) In this section, “revitalization district” means a district designated by resolution adopted by the Prince George’s County Council and approved by the County Executive or designated by the governing body of a municipal corporation in Prince George’s County. (b) (1) It is found and declared that there exists within Prince George’s County: (i) a number of economically depressed areas in need of revitalization; and (ii) deteriorating communities. (2) Older commercial centers are decaying. A need exists to provide an incentive to property owners to revive the older communities. New business in these areas would bring about new housing and new jobs. The establishment of revitalization districts with the provision of a tax deferral will give property owners an incentive to renovate deteriorating properties. (c) (1) Subject to paragraph (2) of this subsection, the governing body of Prince George’s County or any municipal corporation within Prince George’s County may by resolution establish revitalization districts for the purpose of encouraging revitalization. (2) The governing body of Prince George’s County may not establish a revitalization district within the boundaries of a municipal corporation without the approval of the governing body of the municipal corporation. (d) The governing body of Prince George’s County or the governing body of a municipal corporation in Prince George’s County may authorize, by law, the deferral of increased property taxes imposed by that governing body on real property located within a revitalization district that: (1) is substantially renovated after the creation of the revitalization district; (2) is reassessed as the result of the renovation and is assessed at a higher value than would otherwise have been assessed; and (3) is eligible for the tax deferral as provided by local law. (e) The governing body authorizing the tax deferral may authorize, by law, procedures for the determination of eligibility of property for the tax deferral by: (1) establishing criteria for the extent of renovation; (2) requiring approval of the renovation plan; and (3) requiring the owner of the property to make application for the deferral. (f) The deferral authorized under this section: (1) may apply only to the tax liability increase directly attributable to the value added by the renovation of the property; (2) may not be granted for a period exceeding 5 years; and (3) shall constitute a lien on the property until paid in full. (g) (1) Upon expiration of the deferral, the governing body may provide for payment of the deferred taxes in 1 payment or in annual payments of not more than 5 payments. (2) Upon transfer of ownership of the property, the governing body may provide for immediate payment of the deferred taxes in 1 payment.

Md. Code, Tax - Property § 10-203

(a) (1) Notwithstanding Subtitle 1 of this title, the governing body of Montgomery County may authorize, by law, a payment deferral of county property tax for residential real property that is occupied as a moderate income, multifamily rental housing facility. (2) For purposes of the tax payment deferral authorized by this subsection, the governing body of Montgomery County shall define the term “moderate income” through regulations based on § 8 of the United States Housing Act of 1937, as amended. (b) The law adopted under subsection (a)(1) of this section shall specify the terms, conditions, and procedures for the property tax payment deferral, including: (1) the amount of the payment deferral; (2) the duration of the payment deferral; and (3) the qualifications for the payment deferral. (c) The property tax payment deferral authorized by subsection (a)(1) of this section shall continue until the property no longer meets the criteria, established by the governing body of Montgomery County, of a moderate income, multifamily rental housing facility. (d) The accrued deferred property tax is due on property that no longer meets the specified criteria of a moderate income, multifamily rental housing facility. (e) The unpaid taxes deferred under the authorization of subsection (a)(1) of this section are a lien against the property.

Md. Code, Tax - Property § 10-204

(a) Notwithstanding Subtitle 1 of this title, the governing body of a county may authorize, by law, a payment deferral of county property tax for residential real property occupied as the principal residence of the owner. (b) An owner is eligible for a payment deferral under subsection (a) of this section if the owner or at least 1 of the owners: (1) has resided in the dwelling for a period of at least 5 consecutive years; (2) (i) is at least 65 years of age; (ii) has been found permanently and totally disabled and has qualified for benefits under: 1. the Social Security Act; 2. the Railroad Retirement Act; 3. any federal act for service members; or 4. any federal retirement system; or (iii) has been found permanently and totally disabled by a county health officer or the Baltimore City Commissioner of Health; and (3) meets the income eligibility requirements determined under subsection (c) of this section. (c) The governing body of a county that authorizes a payment deferral under subsection (a) of this section shall specify: (1) the amount of the tax that may be deferred, not exceeding the increase in the county property tax from the date the taxpayer elects to defer the payment of the tax; (2) restrictions on the amount of the real property eligible for a payment deferral under subsection (a) of this section, except that the amount of eligible property may not be less than the dwelling and curtilage, as determined by the supervisor; (3) the duration of the payment deferral under subsection (a) of this section; (4) the rate of interest to be paid on the county property tax payment from the due date without a deferral until the date that the county property tax is paid, except that in Prince George’s County the rate of interest may not exceed 4%; (5) that any mortgagee or beneficiary under a deed of trust be entitled to receive notice of the deferral and of the amount of tax to be deferred; and (6) the level of income to determine eligibility for the payment deferral under subsection (a) of this section. (d) The county property tax that is deferred under this section and any interest specified in the law authorizing the deferral are due when the deferral ends as specified in the law authorizing the deferral. (e) The governing body of a county that authorizes a payment deferral under subsection (a) of this section shall specify the cumulative amount of the deferral and related interest in the taxpayer’s annual property tax bill. (f) A lien shall attach to the property in the amount of all deferred taxes and interest. The lien shall remain attached until the deferred taxes and interest are paid. (g) The governing body of a county that authorizes a payment deferral under subsection (a) of this section shall authorize the deferral by written agreement. The agreement shall reflect the terms and conditions of the deferral including notice of the lien. The agreement shall be recorded in the land records of the county. (h) (1) The governing body of Prince George’s County shall establish and promote a countywide public information, awareness, and education campaign on the property tax deferral available under this section. (2) The campaign under paragraph (1) of this subsection shall disseminate information about the property tax deferral through written notice in the annual property tax bill, publication on the appropriate county websites, posters, and any other medium likely to reach resident taxpayers who may be eligible for the deferral program under this section. (i) Penalties may not be charged during the period of the deferral on any tax payments deferred under this section.

Md. Code, Tax - Property § 10-204.1

§10–204.1. (a) Notwithstanding Subtitle 1 of this title, the governing body of Montgomery County may authorize, by law, a payment deferral of the county property tax for residential real property occupied as the principal residence of the owner. (b) An owner is eligible for a payment deferral under subsection (a) of this section if the owner or at least 1 of the owners: (1) has resided in the dwelling for a period of at least 5 consecutive years; and (2) meets the income eligibility requirements determined under subsection (c) of this section. (c) The governing body of Montgomery County shall specify: (1) the amount of the tax that may be deferred, not exceeding the increase in the county property tax from the date the taxpayer elects to defer the payment of the tax; (2) restrictions on the amount of the real property eligible for a payment deferral under subsection (a) of this section, except that the amount of eligible property may not be less than the dwelling and curtilage, as determined by the supervisor; (3) the duration of the payment deferral under subsection (a) of this section; (4) the rate of interest to be paid on the county property tax payment from the due date without a deferral until the date that the county property tax is paid; (5) that any mortgagee or beneficiary under a deed of trust be entitled to receive notice of the deferral and of the amount of tax to be deferred; and (6) the level of income to determine eligibility for the payment deferral under subsection (a) of this section. (d) The county property tax that is deferred under this section and any interest specified in subsection (c)(4) of this section are due when the deferral ends as specified in subsection (c)(3) of this section or immediately upon transfer of ownership of the property for which the property tax has been deferred. (e) The governing body of Montgomery County shall specify the cumulative amount of the deferral and related interest in the taxpayer’s annual property tax bill. (f) A lien shall attach to the property in the amount of all deferred taxes and interest. The lien shall remain attached until the deferred taxes and interest are paid. (g) The governing body of Montgomery County shall authorize the deferral by written agreement. The agreement shall reflect the terms and conditions of the deferral, including notice of the lien. The agreement shall be recorded in the land records of the county. (h) Penalties may not be charged during the period of the deferral on any tax payments deferred under this section.

Md. Code, Tax - Property § 10-204.2

§10–204.2. (a) Notwithstanding Subtitle 1 of this title, the governing body of a municipal corporation may authorize, by law, a payment deferral of municipal corporation property tax for residential real property occupied as the principal residence of the owner. (b) An owner is eligible for a payment deferral under subsection (a) of this section if the owner or at least 1 of the owners: (1) has resided in the dwelling for a period of at least 5 consecutive years; (2) (i) is at least 65 years of age; (ii) has been found permanently and totally disabled and has qualified for benefits under: 1. the Social Security Act; 2. the Railroad Retirement Act; 3. any federal act for service members; or 4. any federal retirement system; or (iii) has been found permanently and totally disabled by a county health officer or the Baltimore City Commissioner of Health; and (3) meets the income eligibility requirements determined under subsection (c) of this section. (c) The governing body of a municipal corporation that authorizes a payment deferral under subsection (a) of this section shall specify: (1) the amount of the tax that may be deferred, not exceeding the increase in the municipal corporation property tax from the date the taxpayer elects to defer the payment of the tax; (2) restrictions on the amount of the real property eligible for a payment deferral under subsection (a) of this section, except that the amount of eligible property may not be less than the dwelling and curtilage, as determined by the supervisor; (3) the duration of the payment deferral under subsection (a) of this section; (4) the rate of interest to be paid on the municipal corporation property tax payment from the due date without a deferral until the date that the municipal corporation property tax is paid; (5) that any mortgagee or beneficiary under a deed of trust be entitled to receive notice of the deferral and of the amount of tax to be deferred; and (6) the level of income to determine eligibility for the payment deferral under subsection (a) of this section. (d) The municipal corporation property tax that is deferred under this section and any interest specified in the law authorizing the deferral are due when the deferral ends as specified in the law authorizing the deferral. (e) The governing body of a municipal corporation that authorizes a payment deferral under subsection (a) of this section shall specify the cumulative amount of the deferral and related interest in the taxpayer’s annual property tax bill. (f) A lien shall attach to the property in the amount of all deferred taxes and interest. The lien shall remain attached until the deferred taxes and interest are paid. (g) The governing body of a municipal corporation that authorizes a payment deferral under subsection (a) of this section shall authorize the deferral by written agreement. The agreement shall reflect the terms and conditions of the deferral including notice of the lien. The agreement shall be recorded in the land records of the county. (h) Penalties may not be charged during the period of the deferral on any tax payments deferred under this section.

Md. Code, Tax - Property § 10-204.3

§10–204.3. (a) (1) In this section the following words have the meanings indicated. (2) “Business property” means real property: (i) that has been assigned a commercial use code by the Department; and (ii) for which the total State, county, municipal corporation, and special taxing district property taxes for the taxable year do not exceed $100,000. (3) “Owner–occupied residential property” means the principal residence of a homeowner as defined in § 9–105 of this article. (b) Notwithstanding Subtitle 1 of this title and subject to § 10–208 of this subtitle: (1) the governing body of a county shall provide a semiannual payment schedule for State, county, and special taxing district property taxes due on owner–occupied residential property or business property; and (2) the governing body of a municipal corporation shall provide a semiannual payment schedule for municipal corporation and special taxing district property taxes due on owner–occupied residential property or business property. (c) A semiannual payment schedule under this section shall apply: (1) at the time of the transfer of property purchased on or after July 1, 2000; and (2) to any current or future owner of owner–occupied residential property or business property, regardless of whether the property was purchased before July 1, 2000. (d) (1) The semiannual payment schedule under this section shall apply to: (i) the property tax due for the tax year following transfer of the property; and (ii) the property tax due and not in arrears for the current tax year for any transfer occurring on or after July 1 but on or before September 30. (2) The first installment of a semiannual payment shall be paid on or before September 30. (e) A semiannual payment schedule may include a service charge to be paid with the second installment. (f) A service charge: (1) shall be: (i) adopted by the taxing authority that collects the property taxes after obtaining the prior approval of the amount of the service charge from the Department, as part of adoption of the property tax rate under §§ 6–301 through 6–303 of this article; (ii) applicable to all property tax being collected by the taxing authority on the semiannual payment schedule for itself and for any other taxing authority; (iii) expressed as a percent of the amount of tax due at the second installment and shown on the tax bill as a percent and actual dollar amount charged; and (iv) calculated in an amount: 1. reasonably equivalent to the anticipated lost interest income associated with the 3–month delay in payment of the second installment by multiplying the amount of the second installment by a rate not exceeding 1.5%; and 2. covering administrative expenses associated with the semiannual payment not exceeding the lesser of the actual expenses incurred in the preceding fiscal year per semiannual tax account as approved by the State Department of Assessments and Taxation or 10% of the charge for the anticipated lost interest income as calculated in item 1 of this item; (2) does not apply if both installments of property tax are paid on or before September 30 of the taxable year; and (3) may not be considered to be a property tax for the purposes of any provision of a local law or charter that limits the property tax rate or property tax revenues. (g) The local taxing authority shall provide to the Department by May 1 of each year, information that substantiates that the proposed service charge for the anticipated lost interest is reasonably equivalent to the amount of interest that will be lost as a result of the semiannual payment. (h) (1) The property tax bill under a semiannual payment schedule: (i) shall state: 1. the amount of the tax due if paid in full, including any applicable discounts for early payment; 2. the amount of the tax due if paid in semiannual installments, including any applicable discounts for early payment of the first installment; 3. the amount of any service charge to be paid with the second installment unless the second installment is paid on or before September 30 of the taxable year; 4. that the service charge does not apply if both installments are paid on or before September 30 of the taxable year; and 5. the date the tax payment is due; and (ii) shall be subject to approval by the Department of Assessments and Taxation. (2) The Department shall approve any local semiannual payment schedule collection that: (i) provides efficient and cost–effective collection of taxes; and (ii) provides two semiannual coupons, two semiannual billing forms, or a similar method that allows taxpayers to pay on a semiannual basis. (3) Local semiannual payment schedule collection systems that are not approved by the Department shall utilize 2 semiannual payment coupons that shall be submitted with the appropriate payment. (i) A payment under a semiannual schedule: (1) for the first installment: (i) is due on July 1 of the tax year; and (ii) may be paid without interest on or before September 30 of the tax year; and (2) for the second installment: (i) is due on December 1 of the tax year; (ii) except for the service charge, may be paid without interest on or before December 31 of the tax year; and (iii) may be prepaid without the service charge or interest on or before September 30 of the tax year. (j) (1) If an escrow account is established for the payment of the property tax, the escrow account servicer shall pay tax in semiannual installments unless the escrow account servicer has received written direction from the property owner or borrower to pay property tax in annual payments. (2) If a taxpayer provides written direction to an escrow account servicer at least 60 days prior to the beginning of the tax year, property taxes shall be paid on an annual payment basis on behalf of that taxpayer by the escrow account servicer in the tax year that begins immediately following the year in which the written direction was received. (3) If a taxpayer provides written direction to an escrow account servicer less than 60 days prior to the beginning of the tax year, property taxes may be paid on an annual payment basis on behalf of that taxpayer by the escrow account servicer in the tax year that begins immediately following the year in which the written direction was received.

Md. Code, Tax - Property § 10-204.4

§10–204.4. (a) Notwithstanding Subtitle 1 of this title, the governing body of Charles County may authorize, by law, a payment deferral of the county property tax for residential real property occupied as the principal residence of the owner. (b) An owner is eligible for a payment deferral under subsection (a) of this section if the owner or at least 1 of the owners: (1) has resided in the dwelling for a period of at least 5 consecutive years; and (2) meets the income and age eligibility requirements determined under subsection (c) of this section. (c) If the governing body of Charles County authorizes a payment deferral under this section, the governing body shall specify: (1) the minimum age of an owner to determine eligibility for the payment deferral; (2) the amount of the tax that may be deferred, not exceeding the increase in the county property tax from the date the taxpayer elects to defer the payment of the tax; (3) the duration of the payment deferral under subsection (a) of this section; (4) restrictions on the amount of the real property eligible for a payment deferral, except that the amount of eligible property may not be less than the dwelling and curtilage, as determined by the supervisor; (5) the rate of interest to be paid on the county property tax payment from the due date without a deferral until the date that the county property tax is paid; (6) that any mortgagee or beneficiary under a deed of trust be entitled to receive notice of the deferral and of the amount of tax to be deferred; and (7) the level of income to determine eligibility for the payment deferral. (d) The county property tax that is deferred under this section and any interest specified in subsection (c)(5) of this section are due: (1) when the eligible owner dies; or (2) immediately upon transfer of ownership of the property for which the property tax has been deferred. (e) The governing body of Charles County shall specify the cumulative amount of the deferral and related interest in the taxpayer’s annual property tax bill. (f) (1) A lien shall attach to the property in the amount of all deferred taxes and interest. (2) The lien shall remain attached until the deferred taxes and interest are paid. (g) (1) The governing body of Charles County shall authorize the deferral by written agreement. (2) The agreement shall reflect the terms and conditions of the deferral, including notice of the lien. (3) The agreement shall be recorded in the land records of the county. (h) Penalties may not be charged during the period of the deferral on any tax payments deferred under this section.

Md. Code, Tax - Property § 10-204.5

§10–204.5. (a) Notwithstanding Subtitle 1 of this title, the governing body of Washington County may authorize, by law, a payment deferral of the county property tax for residential real property occupied as the principal residence of the owner. (b) An owner is eligible for a payment deferral under subsection (a) of this section if the owner or at least one of the owners: (1) has resided in the dwelling for a period of at least 5 consecutive years; (2) is at least 65 years of age; and (3) meets the income eligibility requirements determined under subsection (c) of this section. (c) If the governing body of Washington County authorizes a payment deferral under this section, the governing body shall specify: (1) the amount of the tax that may be deferred, not exceeding the increase in the county property tax from the date the taxpayer elects to defer the payment of the tax; (2) the duration of the payment deferral under subsection (a) of this section; (3) restrictions on the amount of the real property eligible for a payment deferral, except that the amount of eligible property may not be less than the dwelling and curtilage, as determined by the supervisor; (4) the rate of interest, not exceeding an annual rate of 3%, to be paid on the county property tax payment from the due date without a deferral until the date that the county property tax is paid; (5) that any mortgagee or beneficiary under a deed of trust be entitled to receive notice of the deferral and of the amount of tax to be deferred; and (6) the level of income to determine eligibility for the payment deferral. (d) The county property tax that is deferred under this section and any interest specified in subsection (c)(4) of this section are due: (1) when the deferral ends as specified in subsection (c)(2) of this section; (2) when the eligible owner dies; or (3) immediately on transfer of ownership of the property for which the property tax has been deferred. (e) The governing body of Washington County shall specify the cumulative amount of the deferral and related interest in the taxpayer’s annual property tax bill. (f) (1) A lien shall attach to the property in the amount of all deferred taxes and interest. (2) The lien shall remain attached until the deferred taxes and interest are paid. (g) (1) The governing body of Washington County shall authorize the deferral by written agreement. (2) The agreement shall reflect the terms and conditions of the deferral, including notice of the lien. (3) The agreement shall be recorded in the land records of the county. (h) Penalties may not be charged during the period of the deferral on any tax payments deferred under this section. (i) In each annual property tax bill, the governing body of Washington County shall provide notice of, and specify the details of eligibility for, a payment deferral under this section.

Md. Code, Tax - Property § 10-204.6

§10–204.6. (a) Notwithstanding Subtitle 1 of this title, the governing body of Anne Arundel County may authorize, by law, a payment deferral of the county property tax for residential real property occupied as the principal residence of the owner, the provisions of which shall comply with the provisions of subsections (b) through (h) of this section. (b) An owner is eligible for a payment deferral under subsection (a) of this section if the owner or at least one of the owners: (1) has resided in the dwelling for a period of at least 5 consecutive years; (2) (i) is at least 62 years of age; (ii) has been found permanently and totally disabled and has qualified for benefits under: 1. the Social Security Act; 2. the Railroad Retirement Act; 3. any federal act for members of the United States armed forces; or 4. any federal retirement system; or (iii) has been found permanently and totally disabled by a county health officer or the Baltimore City Commissioner of Health; and (3) meets the income eligibility requirements determined under subsection (c) of this section. (c) If the governing body of Anne Arundel County authorizes a payment deferral under this section, the governing body shall specify: (1) the amount of the tax that may be deferred, not exceeding the increase in the county property tax from the date the taxpayer elects to defer the payment of the tax; (2) the duration of the payment deferral under subsection (a) of this section; (3) restrictions on the amount of the real property eligible for a payment deferral, except that the amount of eligible property may not be less than the dwelling and curtilage, as determined by the supervisor; (4) the rate of interest to be paid on the county property tax payment from the due date without a deferral until the date that the county property tax is paid; (5) that any mortgagee or beneficiary under a deed of trust be entitled to receive notice of the deferral and of the amount of tax to be deferred; and (6) the level of income to determine eligibility for the payment deferral. (d) Even if the owner no longer satisfies the income eligibility requirements specified under subsection (c)(6) of this section, the county property tax that is deferred under this section and any interest specified in subsection (c)(4) of this section are due: (1) when the duration of the payment deferral expires as specified by the governing body of Anne Arundel County; (2) when the owner dies; or (3) immediately on transfer of ownership of the property for which the property tax has been deferred. (e) The governing body of Anne Arundel County shall specify the cumulative amount of the deferral and related interest in the taxpayer’s annual property tax bill. (f) (1) A lien shall attach to the property in the amount of all deferred taxes and interest. (2) The lien shall remain attached until the deferred taxes and interest are paid. (g) (1) The governing body of Anne Arundel County shall authorize the deferral by written agreement. (2) The agreement shall reflect the terms and conditions of the deferral, including notice of the lien. (3) The agreement shall be recorded in the land records of the county. (h) Penalties may not be charged during the period of the deferral on any tax payments deferred under this section.

Md. Code, Tax - Property § 10-204.7

§10–204.7. (a) In this section, “gross income” has the meaning stated in § 9–102 of this article. (b) Notwithstanding Subtitle 1 of this title, the governing body of Prince George’s County may authorize, by law, a payment deferral of county property tax for residential real property occupied as the principal residence of the owner. (c) An owner is eligible for a payment deferral under subsection (b) of this section if: (1) the owner or at least one of the owners: (i) has resided in the dwelling for a period of at least 5 consecutive years; and (ii) is at least 70 years of age; and (2) the combined gross income of all individuals who actually reside in the dwelling, excluding an individual who pays a reasonable amount for rent or room and board or is a dependent of a renter under § 152 of the Internal Revenue Code, does not exceed $45,000. (d) The governing body of Prince George’s County shall specify: (1) the amount of the tax that may be deferred; (2) restrictions on the amount of the real property eligible for a payment deferral under subsection (b) of this section, except that the amount of eligible property may not be less than the dwelling and curtilage, as determined by the supervisor; (3) the duration of the payment deferral under subsection (b) of this section; (4) that a rate of interest of up to 4% shall be paid on the county property tax payment from the due date without a deferral until the date that the county property tax is paid; and (5) that any mortgagee or beneficiary under a deed of trust be entitled to receive notice of the deferral and of the amount of tax to be deferred. (e) The county property tax that is deferred under this section and any interest specified in the law authorizing the deferral are due: (1) when the deferral ends as specified in subsection (d)(3) of this section; (2) when the eligible owner dies; or (3) immediately on transfer of ownership of the property for which the property tax has been deferred. (f) The governing body of Prince George’s County shall specify the cumulative amount of the deferral and related interest in the taxpayer’s annual property tax bill. (g) (1) A lien shall attach to the property in the amount of all deferred taxes and interest. (2) The lien shall remain attached until the deferred taxes and interest are paid. (h) (1) The governing body of Prince George’s County shall authorize the deferral by written agreement. (2) The agreement shall reflect the terms and conditions of the deferral, including notice of the lien. (3) The agreement shall be recorded in the land records of the county. (i) (1) The governing body of Prince George’s County shall establish and promote a countywide public information, awareness, and education campaign on the property tax deferral available under this section. (2) The campaign under paragraph (1) of this subsection shall disseminate information about the property tax deferral through written notice in the annual property tax bill, publication on the appropriate county websites, posters, and any other medium likely to reach resident taxpayers who may be eligible for the deferral program under this section. (j) Penalties may not be charged during the period of the deferral on any tax payments deferred under this section.

Md. Code, Tax - Property § 10-205

(a) (1) Subject to paragraph (3) of this subsection, the governing body of a county or municipal corporation may authorize, by law, advance payment of county, municipal corporation, or special taxing district property tax. (2) Subject to paragraph (3) of this subsection and in accordance with § 10–208 of this subtitle, the governing body of a county or municipal corporation may authorize the advance payment to be paid on an installment payment schedule. (3) (i) The governing body of a county may authorize advance payment or an installment payment schedule for: 1. county property tax collected by the county; 2. municipal corporation property tax collected by the county at the request of the governing body of the municipal corporation; or 3. special taxing district property tax collected by the county at the request of the special taxing district. (ii) The governing body of a municipal corporation may authorize advance payment or an installment payment schedule for municipal corporation property taxes collected by the municipal corporation. (iii) The governing body of a county or municipal corporation may not authorize advance payment or an installment payment schedule for property taxes imposed on real property that is subject to a deed of trust, a mortgage, or any other encumbrance that includes the escrowing of property tax payments. (b) The advance payment is calculated by applying the current county property tax rate to the assessment of the taxpayer’s property for the prior year. (c) If the advance payment is less than the county, municipal corporation, or special taxing district property tax as finally determined, the collector shall send a bill to the taxpayer for the difference. (d) (1) The law authorizing advance payment may allow interest on the advance payment. (2) The interest may not exceed any discounts allowed by law.

Md. Code, Tax - Property § 10-206

(a) If a corporation submits articles of dissolution to the Department, the Department shall immediately certify to the collector the assessment of any personal property of the corporation that is subject to property tax on the most recent date of finality. (b) The collector shall send to the corporation a personal property tax bill that is calculated by applying the current property tax rates to the assessment that is determined under subsection (a) of this section. (c) If the property tax payment is less than the property tax as finally determined, the collector shall send a bill to the taxpayer for the difference.

Md. Code, Tax - Property § 10-207

(a) To ensure payment of the county or municipal corporation property tax on personal property, the governing body of a county or of a municipal corporation may authorize, by law, a personal property tax liability fee payable by a business that: (1) does not own any real property in the county or municipal corporation; and (2) begins doing business in the county or municipal corporation or is conducting business and expands to a new location in the county or municipal corporation. (b) The business shall pay the fee to the collector. (c) The fee is credited toward the county or municipal corporation property tax. (d) If the property tax liability fee is less than the property tax on personal property as finally determined, the business shall pay the remaining property tax due.

Md. Code, Tax - Property § 10-208

(a) (1) Subject to § 10–205 of this subtitle, the governing body of a county or municipal corporation may authorize, by law, an installment payment schedule for the county, municipal corporation, or special taxing district property tax imposed on real property. (2) If a fee or other charge imposed by a county, municipal corporation, or special taxing district is also included on the tax bill sent to the taxpayer, the governing body of a county or municipal corporation may also authorize, by law, the payment of the fee or charge through the installment payment schedule authorized under paragraph (1) of this subsection. (3) (i) Subject to § 10–205 of this subtitle, an installment payment schedule authorized under this subsection may be scheduled in advance of the property tax bill. (ii) An installment payment schedule may include any number of due dates scheduled: 1. on or after January 1; and 2. on or before the due date under § 10–102 of this title or § 10–204.3 of this subtitle, whichever is applicable. (b) For any installment payment scheduled after July 1: (1) the taxing authority may impose a service charge in accordance with § 10–204.3(f) and (g) of this subtitle; and (2) no interest may be charged if payment is made before the next installment is due or the last installment is due, whichever is earlier. (c) The governing body of a county or municipal corporation that authorized an installment payment schedule under § 10–205 of this subtitle may provide, by law, for: (1) any additional eligibility criteria for an installment payment schedule under this section; (2) the process for electing an installment payment schedule; (3) the number of installment payments allowed each year; (4) the due date for each installment payment; and (5) any other provision necessary to carry out the provisions of this section. (d) (1) A taxpayer may elect to pay the property tax imposed on real property through an installment payment schedule authorized under this section. (2) The failure by the taxpayer to make an installment payment under an installment payment schedule authorized under this section may not be considered to be a failure to pay the property tax when due except as provided under Subtitle 1 of this title.

Md. Code, Tax - Property § 10-209

(a) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may, by law, establish an installment payment program for taxes in arrears on any residential property. (b) Any fee or charge of any kind that is included on a property tax bill may be paid through the installment payment program authorized under subsection (a) of this section. (c) (1) If a person is in compliance with the terms of an installment payment program under this section, the collector may not take action under Title 14, Subtitle 8 of this article to collect any property taxes in arrears that are included in the installment payment program. (2) A person is not in compliance with the terms of an installment payment program if the person fails to make a payment for a period of 90 days after the date the payment is due, or a longer period determined by the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation. (3) If a person is not in compliance with the terms of an installment payment program, the collector may: (i) terminate the person’s enrollment in the installment payment program; and (ii) take action under Title 14, Subtitle 8 of this article to collect the property taxes in arrears that were included in the installment payment program. (d) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for: (1) any additional eligibility criteria for an installment payment program under this section; (2) the process for enrolling in an installment payment program; (3) the frequency and due dates of installment payments; and (4) any other provision necessary to carry out this section.

Md. Code, Tax - Property § 10-210

(a) If on or before September 1 of a taxable year the Department has not notified a county or municipal corporation of any particular personal property assessment, or any operating property assessment, the Mayor and City Council of Baltimore City or the governing body of the county or of the municipal corporation may authorize, by law, the payment of estimated property tax under subsection (b) of this section. (b) (1) The estimated property tax may not exceed the amount calculated by applying the applicable current property tax rate to the most recent assessment of the property. (2) Payment is due 30 days after the tax bill is received or reasonably should have been received or available and if unpaid is subject to interest and penalties as provided by §§ 14-604, 14-608, and 14-702 of this article. (c) If the property tax paid under this section is less than the tax finally determined, the collector shall send a bill to the taxpayer for the difference.

Md. Code, Tax - Property § 10-301

Except as otherwise provided by § 10-205 of this title, the Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may authorize, by law, a discount, if the county or municipal corporation property tax, as applicable, or appropriate tax district charge that is due is paid during the grace period provided by § 10-102(b) of this title.

Md. Code, Tax - Property § 10-304

(a) As used in this section, “damaged property” means: (1) real property that is partially damaged or totally destroyed; or (2) personal property that is totally destroyed. (b) As to damaged property that should be removed from the assessment roll: (1) if the damage occurred during the 6-month period from the date of finality to the June 30 following, property tax is not due for the taxable year beginning on the following July 1; (2) if the damage occurred during the first month of the taxable year, 8% of the property tax is due; (3) if the damage occurred during the second month of the taxable year, 17% of the property tax is due; (4) if the damage occurred during the third month of the taxable year, 25% of the property tax is due; (5) if the damage occurred during the fourth month of the taxable year, 33% of the property tax is due; (6) if the damage occurred during the fifth month of the taxable year, 42% of the property tax is due; (7) if the damage occurred during the sixth month of the taxable year, 50% of the property tax is due; (8) if the damage occurred during the seventh month of the taxable year, 58% of the property tax is due; (9) if the damage occurred during the eighth month of the taxable year, 67% of the property tax is due; (10) if the damage occurred during the ninth month of the taxable year, 75% of the property tax is due; (11) if the damage occurred during the tenth month of the taxable year, 83% of the property tax is due; (12) if the damage occurred during the eleventh month of the taxable year, 91% of the property tax is due; and (13) if the damage occurred during the twelfth month of the taxable year, the full amount of property tax is due. (c) If property tax is paid on property that qualifies for a property tax abatement under this section, the property tax shall be refunded as provided by Title 14, Subtitle 9 of this article.

Md. Code, Tax - Property § 10-305

The governing body of Garrett County or of Washington County may prorate the county property tax on personal property for the part of a taxable year during which a business actually does business in Garrett County or Washington County.

Md. Code, Tax - Property § 10-401

Except as otherwise provided in this subtitle, the owner of property on the date of finality is liable for property tax that is imposed on that property for the following taxable year.

Md. Code, Tax - Property § 10-402

(a) (1) Except for tax sales as provided by Title 14, Subtitle 8 of this article, if real property ownership is transferred on or after the date of finality and before the semiannual date of finality, the transferee is liable for the property tax on real property for the taxable year that begins after the transfer. (2) If real property ownership is transferred on or after July 1 and before January 1, and the property is subject to a semiannual payment schedule of property tax for the current taxable year under § 10-204.3 of this title, the transferor is liable for any semiannual property tax installment that may be due for the real property in the current taxable year at the time of transfer, and is not liable for the second semiannual installment that is due after the date of transfer. The transferee is solely liable for any semiannual property tax installment for the current taxable year that is due after the date of transfer. (3) This subsection does not preclude the transferor and the transferee of real property that is subject to this subsection from adjusting the property tax or service charges for any year between them. (b) (1) If a transfer of all personal property or all the stock in business of a business occurs on or after the date of finality and before the semiannual date of finality the property is assessed to the transferee as if the property were escaped property under § 8-417 of this article, if the transferor or the transferee files with the Department or the supervisor on or before the October 1 immediately after the date of the transfer a report, under oath, that contains: (i) a description of the personal property from the assessment roll; (ii) the date and manner of transfer; (iii) the name and address of the transferee; (iv) the consideration; and (v) any other information that the Department requires. (2) If the report is not filed, the transferor and the transferee are jointly and severally liable for the next taxable year following the transfer. (3) This subsection does not apply to any personal property or stock in business removed from the State before the semiannual date of finality. (4) If the transferor of personal property that is transferred under this section has paid the property tax, the transferor may require the transferee to adjust the property tax with the transferor. (c) (1) If a transfer of all personal property or all the stock in business of a business occurs on or after the semiannual date of finality and before the subsequent year date of finality: (i) the property is assessed to the transferor; and (ii) the transferor and the transferee are jointly and severally liable for all taxes due on the property. (2) If the transferor of personal property that is transferred under this section has paid the property tax, the transferor may require the transferee to adjust the property tax with the transferor.

Md. Code, Tax - Property § 10-403

(a) The owner of property that is subject to the leasehold or other limited interest that is described in § 6–102(b) through (e) of this article is not liable for property tax on that property. However, the Department may impose the entire property tax liability due on the property to the tenant, bailee, custodian, or other party in possession of the property. (b) Except as provided in subsection (c) of this section, if the holder of a leasehold or other limited interest in property that is described in § 6–102(e) of this article fails to pay property tax that is due, a lien does not attach to the property or to the interest of a holder in the property but is a personal debt of the holder that is recoverable by civil action in any court of competent jurisdiction. (c) (1) Except as provided in paragraph (2) of this subsection, subsection (b) of this section does not apply to any leasehold interest held in any property within: (i) a development district designated under § 12–203 of the Economic Development Article; (ii) a special taxing district established under § 21–409 or § 21–503 of the Local Government Article; or (iii) a community development authority designated under § 2–7–125 of the Code of Public Local Laws of Frederick County. (2) This subsection does not apply to any reversionary interest of the federal government, the State, a county, or a municipal corporation, or an agency or instrumentality of the federal government, the State, a county, or a municipal corporation in property described in paragraph (1) of this subsection.

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