reglab/housing_qa huggingface dataset:
MD. Tax - Property Code Ann. §  6-302 (2021)
2021 Maryland Statutes|Tax - Property|Title 6 - Taxable Property; Imposition of Tax; Setting Tax Rates|Subtitle 3 - Setting Property Tax Rates|Section 6-302 - Setting of County Property Tax Rate

    (a)    Except as otherwise provided in this section and after complying with § 6–305 of this subtitle, in each year after the date of finality and before the following July 1, the Mayor and City Council of Baltimore City or the governing body of each county annually shall set the tax rate for the next taxable year on all assessments of property subject to that county’s property tax.    (b)    (1)    Except as provided in subsection (c) of this section, §§ 6–305 and 6–306 of this subtitle and § 6–203 of this title:            (i)    there shall be a single county property tax rate for all real property subject to county property tax except for operating real property described in § 8–109(c) of this article; and            (ii)    the county tax rate applicable to personal property and the operating real property described in § 8–109(c) of this article shall be no more than 2.5 times the rate for real property.        (2)    Paragraph (1) of this subsection does not affect a special rate prevailing in a taxing district or part of a county.    (c)    (1)    Intangible personal property is subject to county property tax as otherwise provided in this title at a rate set annually, if:            (i)    the intangible personal property has paid interest or dividends during the 12 months that precede the date of finality;            (ii)    interest or dividends were withheld on the intangible personal property during the 12 months that precede the date of finality to avoid the tax under this subsection;            (iii)    the intangible personal property consists of newly issued bonds, certificates of indebtedness, or evidences of debt on which interest is not in default; or            (iv)    a stock dividend has been declared on the intangible personal property during the 12 months that precede the date of finality.        (2)    The county tax rate for the intangible personal property is 30 cents for each $100 of assessment.
MD. Tax - Property Code Ann. §  6-303 (2021)
2021 Maryland Statutes|Tax - Property|Title 6 - Taxable Property; Imposition of Tax; Setting Tax Rates|Subtitle 3 - Setting Property Tax Rates|Section 6-303 - Setting of Municipal Corporation Property Tax Rate

    (a)    (1)    Except as provided in paragraph (2) of this subsection, in each year after the date of finality and before the following July 1, the governing body of each municipal corporation annually shall set the tax rate for the next taxable year on all assessments of property subject to municipal corporation property tax.        (2)    If not otherwise prohibited by this article, the governing body of a municipal corporation may set special rates for any class of property that is subject to the municipal corporation property tax.    (b)    The governing body of a municipal corporation may change a property tax rate that is fixed in its charter if:        (1)    the rate causes a loss of revenue because of exemption of property that is subject to the tax rate; or        (2)    a loss of revenue is caused by any special rate of municipal corporation property tax.    (c)    (1)    Unless otherwise provided by the governing body of the municipal corporation:            (i)    there shall be a single municipal corporation property tax rate for all real property subject to municipal corporation property tax except for operating real property described in § 8-109(c) of this article; and            (ii)    the municipal tax rate applicable to personal property and the operating real property described in § 8-109(c) of this article for taxable years beginning after June 30, 2001 shall be 2.5 times the rate for real property.        (2)    Paragraph (1) of this subsection does not affect a special rate prevailing in a taxing district or part of a municipal corporation.
MD. Tax - Property Code Ann. §  6-304 (2021)
2021 Maryland Statutes|Tax - Property|Title 6 - Taxable Property; Imposition of Tax; Setting Tax Rates|Subtitle 3 - Setting Property Tax Rates|Section 6-304 - No Additional Law Necessary for Special Rate

    If a special rate of county or municipal corporation property tax is provided by this subtitle, that rate may be applied to the appropriate assessment of property without the Mayor and City Council of Baltimore City or the governing body of the county or of the municipal corporation passing a law to set that rate.
MD. Tax - Property Code Ann. §  6-305.1 (2021)
2021 Maryland Statutes|Tax - Property|Title 6 - Taxable Property; Imposition of Tax; Setting Tax Rates|Subtitle 3 - Setting Property Tax Rates|Section 6-305.1 - County Tax Rate in Certain Municipal Corporations -- Frederick County

    (a)    In this section, “tax setoff” means:        (1)    the difference between the general county property tax rate and the property tax rate that is set for assessments of property in a municipal corporation; or        (2)    a payment to a municipal corporation to aid the municipal corporation in funding services or programs that are similar to county services or programs.    (b)    (1)    The governing body of Frederick County shall annually meet and discuss with the governing body of each municipal corporation in the county the county property tax rate to be set for assessments of property in the municipal corporation.        (2)    (i)    After the meeting if it can be demonstrated that a municipal corporation performs services or programs instead of similar county services or programs, the governing body of Frederick County shall grant a tax setoff to the municipal corporation in accordance with a formula agreed to by the county and the municipal corporation.            (ii)    If the governing body of Frederick County and the governing body of a municipal corporation fail to reach an agreement concerning the formula by which a tax setoff is to be calculated, the governing body of Frederick County shall grant a tax setoff in accordance with the formula used during the preceding taxable year.        (3)    Frederick County and a municipal corporation shall agree to phase in over a period of 3 to 5 years, beginning on July 1, 2016, any increase in the level of a tax setoff above the level of the tax setoff granted in the fiscal year beginning July 1, 2015, if the increase is attributable to the funding of new services or programs.
MD. Tax - Property Code Ann. §  6-307 (2021)
2021 Maryland Statutes|Tax - Property|Title 6 - Taxable Property; Imposition of Tax; Setting Tax Rates|Subtitle 3 - Setting Property Tax Rates|Section 6-307 - Services by a Municipal Corporation in Certain Counties

    The governing body of Anne Arundel County or of Howard County may not impose a county property tax on property of a resident of a municipal corporation for any service that the municipal corporation provides for the resident.
MD. Tax - Property Code Ann. §  6-308 (2021)
2021 Maryland Statutes|Tax - Property|Title 6 - Taxable Property; Imposition of Tax; Setting Tax Rates|Subtitle 3 - Setting Property Tax Rates|Section 6-308 - Constant Yield Tax Rate

    (a)    In this section, “taxing authority” means:        (1)    the county council or board of county commissioners;        (2)    the City Council of Baltimore City; and        (3)    the governing body of a municipal corporation.    (b)    (1)    Unless the requirements of this section are met, a taxing authority may not set a county or municipal corporation real property tax rate that exceeds the constant yield tax rate in any taxable year excluding revenue from real property appearing for the 1st time on the assessment roll.        (2)    A taxing authority does not meet the requirements of this section until it provides to the Department:            (i)    on or before 15 days after the date of the advertisement required by this section a copy of the entire newspaper page that carried the meeting notice required by this section; or            (ii)    the evidence that the Department requires of the mailing of the notices described in subsection (c) of this section.    (c)    If a taxing authority intends to set a county or municipal corporation real property tax rate that exceeds the constant yield tax rate, it shall advertise to the public by:        (1)    placing an advertisement that satisfies the Department and meets the requirements of this section in a newspaper of general circulation in the jurisdiction of the taxing authority; or        (2)    mailing a notice that meets the requirements of this section to each property taxpayer who resides in the jurisdiction.    (d)    (1)    The advertisement shall be at least 1/4 of a page in size for counties and 1/8 of a page in size for municipal corporations.        (2)    The type that is used in the advertisement shall be:            (i)    at least 18 point for counties; and            (ii)    at least 12 point for municipal corporations.        (3)    The advertisement may not be placed with legal notices or classified advertisements.        (4)    The headline for the advertisement shall be in bold print, with all letters capitalized.        (5)    The text of the advertisement, other than the headline, shall be in upper and lower case letters.    (e)    The notice or advertisement shall be in the following form:
MD. Tax - Property Code Ann. §  6-401 (2021)
2021 Maryland Statutes|Tax - Property|Title 6 - Taxable Property; Imposition of Tax; Setting Tax Rates|Subtitle 4 - Miscellaneous|Section 6-401 - Process of Determining Amount of Property Tax Due

    (a)    Except as otherwise provided in this article, to determine the amount of State, county, or municipal corporation property tax that is due, the assessment of the property is multiplied by the applicable rate.    (b)    The applicable tax rate or rates are expressed in dollars and cents or fraction thereof for each $100 of assessment.
MD. Tax - Property Code Ann. §  6.5-101 (2021)
2021 Maryland Statutes|Tax - Property|Title 6.5 - State Forest, State Park, and Wildlife Management Area Revenue Equity Program|Subtitle 1 - General Provisions|Section 6.5-101 - Definitions

    (a)    In this title the following words have the meanings indicated.    (b)    “Forest land” has the meaning stated in § 5–101 of the Natural Resources Article.    (c)    “State forest” means forest land owned or leased by the Department of Natural Resources.    (d)    “State park” means a park owned by the State that is promoted, administered, or managed by the Department of Natural Resources.    (e)    “Wildlife management area” means land acquired and used by the State in accordance with Title 10, Subtitle 8 of the Natural Resources Article.
MD. Tax - Property Code Ann. §  6.5-102 (2021)
2021 Maryland Statutes|Tax - Property|Title 6.5 - State Forest, State Park, and Wildlife Management Area Revenue Equity Program|Subtitle 1 - General Provisions|Section 6.5-102 - Applicability

    This title applies to counties that have:        (1)    at least  65,000 acres of State forests, State parks, and wildlife management areas that are exempt from the property tax under § 7–210 of this article; or        (2)    (i)    at least 40,000 acres of State forests, State parks, and wildlife management areas that are exempt from the property tax under § 7–210 of this article; and            (ii)    a county real property tax rate of at least $1.00 for each $100 of assessment.
MD. Tax - Property Code Ann. §  6.5-201 (2021)
2021 Maryland Statutes|Tax - Property|Title 6.5 - State Forest, State Park, and Wildlife Management Area Revenue Equity Program|Subtitle 2 - Payments to Counties|Section 6.5-201 - General Consideration

    (a)    Beginning in fiscal year 2019 and each fiscal year thereafter, the State shall pay to each county an amount equal to the county property tax rate multiplied by the assessed value, as determined by the Department, of the State forests, State parks, and wildlife management areas in the county that are exempt from the property tax under § 7–210 of this article.    (b)    (1)    Except as provided in paragraph (2) of this subsection, land that is part of a State forest, State park, or wildlife management area at any time during a fiscal year and exempt from the property tax under § 7–210 of this article shall be included when  calculating the amount that the State shall pay a county under subsection (a) of this section.        (2)    The following may not be included when calculating the amount that the State shall pay a county under subsection (a) of this section:            (i)    property that is subject to property tax under § 6–102 of this article;            (ii)    property that is exempt from property tax in accordance with § 7–501 of this article;            (iii)    State property for which a payment in lieu of tax agreement is in effect under § 7–211(c) or § 7–501 of this article; or            (iv)    the portion of Deep Creek Lake State Park that is attributable to payments required under § 5–215 of the Natural Resources Article.
MD. Tax - Property Code Ann. §  6.5-202 (2021)
2021 Maryland Statutes|Tax - Property|Title 6.5 - State Forest, State Park, and Wildlife Management Area Revenue Equity Program|Subtitle 2 - Payments to Counties|Section 6.5-202 - Certification of Valuation and Payment; Quarterly Payments

    (a)    On or before December 1 each year, the Department, in consultation with the Secretary of Natural Resources, shall certify to the Governor and the Secretary of Budget and Management:        (1)    the  assessed value of all State forests, State parks, and wildlife management areas in each county that are exempt from the property tax under § 7–210 of this article, as determined under § 6.5–201 of this subtitle; and        (2)    the total amount to be paid by the State to each county as determined under § 6.5–201 of this subtitle.    (b)    On or before October 1, January 1, April 1, and June 1 each fiscal year, the State shall pay 25% of the amount certified under subsection (a) of this section to each county.
MD. Tax - Property Code Ann. §  6.5-301 (2021)
2021 Maryland Statutes|Tax - Property|Title 6.5 - State Forest, State Park, and Wildlife Management Area Revenue Equity Program|Subtitle 3 - Miscellaneous|Section 6.5-301 - Local Taxes

    (a)    In this section, “local tax” means a tax imposed by a county or municipal corporation.    (b)    This title may not be construed to prohibit the application of or collection of a local tax on the extraction of natural resources.
MD. Tax - Property Code Ann. §  7-101 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 1 - General Provisions|Section 7-101 - Exemptions -- Strict Rule of Construction

    Property tax exemptions provided under this title shall be strictly construed.
MD. Tax - Property Code Ann. §  7-102 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 1 - General Provisions|Section 7-102 - Exemptions by Law -- Effective Date

    Unless otherwise provided in the law establishing the exemption, when any property is exempted by law from property tax, the exemption is effective on the next date of finality after the effective date of the law.
MD. Tax - Property Code Ann. §  7-103 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 1 - General Provisions|Section 7-103 - Exemptions of Real Property -- Procedure

    (a)    Real property that is subject to exemption from property tax by Subtitle 2 of this title is not exempted until the exemption has been applied for and approved under this section.    (b)    (1)    A person claiming an exemption shall apply to the supervisor of the county where the real property is located on the form that the Department requires.        (2)    The application shall contain the information that the Department requires.    (c)    The supervisor shall approve or reject each application for exemption under this section.    (d)    If the exemption is approved, the supervisor shall enter:        (1)    the real property exemption in the assessment records; and        (2)    the real property on the list of exempt property.    (e)    If an application is rejected, the supervisor shall notify the person claiming the exemption of:        (1)    the reasons for rejection, as provided by § 8–402 of this article; and        (2)    the right to a hearing and appeal as provided by Title 14, Subtitle 5 of this article.    (f)    The Department and the supervisor shall periodically review the list of exempt property to determine whether any property does not meet the requirements of the law that provides for the exemption.
MD. Tax - Property Code Ann. §  7-104 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 1 - General Provisions|Section 7-104 - Exemptions -- Abatement of Tax

    (a)    Except as provided in subsection (c) of this section and in §§ 7–202 and 7–215 of this title, property tax on wholly exempt property shall be abated for the taxable year that follows the date on which the property became exempt.    (b)    If an owner of property subject to an exemption on June 30 files an application for abatement on or before the following September 1 with the Department or the supervisor, the tax is abated for the taxable year.    (c)    If property that is exempt from property tax is transferred to a person whose use of the property qualifies the property for an exemption from the date of transfer, then the property tax shall be abated from that date if the transferee:        (1)    files an application under § 7–103 of this subtitle on or before September 1 of the following taxable year; or        (2)    files an application under § 7–225 of this title within 6 months after receipt of the first assessment notice which includes the manufacturing personal property that is issued after the date of the transfer.    (d)    If the owner of manufacturing personal property on January 1 files an application under § 7–225 of this title within 6 months after the date of the first assessment notice for a taxable year that includes the manufacturing personal property and the application is approved, the exemption shall be granted for that taxable year that appears on the assessment notice.    (e)    Except as otherwise provided in this article, when any property that was formerly exempt under § 7–202 or § 7–204 of this title is sold and the property is no longer entitled to an exemption, the property tax is payable for the remainder of the taxable year from the date of transfer.
MD. Tax - Property Code Ann. §  7-105 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 1 - General Provisions|Section 7-105 - Adjustment of Tax on Public Property; Tax on Formerly Exempt Property

    (a)    (1)    Notwithstanding § 7-103 of this subtitle, when all or any part of property that will be entitled to abatement is acquired by the State, a county, or a municipal corporation for public purposes, the supervisor shall abate the property tax on the property acquired from the date of acquisition for the remainder of the taxable year in which the property was acquired.        (2)    If, at the time of settlement for the property, the owner has paid the property tax for that taxable year, the settlement officer shall reimburse the seller for the part of the property tax that was paid for the remainder of the taxable year from the date of acquisition.        (3)    At the time of settlement, the settlement officer shall retain from any available funds of or due to the seller sufficient money to pay any property tax due for the property to the date of acquisition. The retained funds are nonrefundable.    (b)    Except as otherwise provided in this article, when any property that was formerly exempt for public purposes is sold and the property is no longer entitled to the exemption, the property tax is payable for the remainder of the taxable year from the date of sale.
MD. Tax - Property Code Ann. §  7-106 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 1 - General Provisions|Section 7-106 - Exempt Property -- Assessment

    (a)    Except for real property owned by the federal government, real property that is exempt by law from the property tax shall be assessed under this article and in the manner required by the Director.    (b)    The assessments of exempt real property shall be maintained in the records of the Department and of the supervisor in each county in which the exempt property is located.    (c)    For the purpose of distributing State funds, the assessments of exempt property may not be included in the total assessment of all property.
MD. Tax - Property Code Ann. §  7-107 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 1 - General Provisions|Section 7-107 - Local Exemptions -- Effect on State Aid

    Unless the public general law or public local law granting the exemption specifically refers to and modifies or supersedes this section, real property that is exempt by law enacted after July 1, 1967, from county or municipal corporation property tax is treated as taxable real property for the purpose of computing any payments of State aid to counties or municipal corporations that by law are based on the assessment of real property.
MD. Tax - Property Code Ann. §  7-108 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 1 - General Provisions|Section 7-108 - Local Exemptions -- Change by Counties

    (a)    The governing body of a county may reduce, by law, the percent of the assessment of any personal property that is subject to the county property tax under § 7-222 or § 7-225 of this title.    (b)    A county that reduces or eliminates the percent of assessment of taxable personal property under subsection (a) of this section shall submit a copy of the law to the Department. If the Department receives a copy of the law on or before May 1, the change shall be effective for the taxable year following the date the law is enacted.
MD. Tax - Property Code Ann. §  7-109 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 1 - General Provisions|Section 7-109 - Local Exemptions -- Municipal Corporations

    (a)    The personal property described in §§ 7-222, 7-225, and 7-226 of this title is subject to the municipal corporation property tax unless exempted in full or in part by the governing body of the municipal corporation by law.    (b)    If any personal property referred to in subsection (a) of this section is exempt from county property tax but is subject to municipal corporation property tax, the Department or the supervisor shall provide the municipal corporation with the assessment of the personal property.    (c)    A municipal corporation that takes any action under subsection (a) of this section shall submit a report of its action to the Department. If the Department receives a copy of the law authorizing the action on or before May 1, the action shall be effective for the taxable year following the date the law is enacted.
MD. Tax - Property Code Ann. §  7-110 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 1 - General Provisions|Section 7-110 - Property Tax Credits

    A law that grants or authorizes a tax credit under Title 9 of this article may not be construed to affect the eligibility of any entity for a property tax exemption provided under this title.