reglab/housing_qa huggingface dataset:
MD. Tax - Property Code Ann. §  9-402 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 4 - Counties to Which General Provisions Are Not Applicable|Section 9-402 - Elderly or Disabled Renters in Certain Counties

    (a)    In this section, “county” means:        (1)    Anne Arundel County;        (2)    Frederick County;        (3)    Howard County;        (4)    Montgomery County; and        (5)    Prince George’s County.    (b)    Instead of a property tax credit, the governing body of a county may provide, by law, a grant to any eligible elderly or disabled renter.    (c)    The governing body of a county may establish any qualification for the grant, including an income limit.    (d)    The governing body of a county shall fund the grant from the appropriate county source.    (e)    This section may not be construed to deny the governing body of a county the power to alter, amend, or repeal any law adopted under this section.
MD. Tax - Property Code Ann. §  10-101 (2021)
2021 Maryland Statutes|Tax - Property|Title 10 - Property Tax Payment|Subtitle 1 - Time of Payment -- in General|Section 10-101 - "Property Tax" Defined

    (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. Tax - Property Code Ann. §  10-102 (2021)
2021 Maryland Statutes|Tax - Property|Title 10 - Property Tax Payment|Subtitle 1 - Time of Payment -- in General|Section 10-102 - Annual Property Tax Due Dates

    (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. Tax - Property Code Ann. §  10-103 (2021)
2021 Maryland Statutes|Tax - Property|Title 10 - Property Tax Payment|Subtitle 1 - Time of Payment -- in General|Section 10-103 - Payment of 1/2-Year Taxes

    (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. Tax - Property Code Ann. §  10-104 (2021)
2021 Maryland Statutes|Tax - Property|Title 10 - Property Tax Payment|Subtitle 1 - Time of Payment -- in General|Section 10-104 - Payment of 3/4-Year Taxes

    (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. Tax - Property Code Ann. §  10-105 (2021)
2021 Maryland Statutes|Tax - Property|Title 10 - Property Tax Payment|Subtitle 1 - Time of Payment -- in General|Section 10-105 - Payment of 1/4-Year Taxes

    (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. Tax - Property Code Ann. §  10-401 (2021)
2021 Maryland Statutes|Tax - Property|Title 10 - Property Tax Payment|Subtitle 4 - Liability for Payment of Tax|Section 10-401 - Owner Liability

    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. Tax - Property Code Ann. §  10-403 (2021)
2021 Maryland Statutes|Tax - Property|Title 10 - Property Tax Payment|Subtitle 4 - Liability for Payment of Tax|Section 10-403 - Liability for Leased Property

    (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.
MD. Tax - Property Code Ann. §  13-101 (2021)
2021 Maryland Statutes|Tax - Property|Title 13 - Transfer Taxes|Subtitle 1 - Definitions; General Provisions|Section 13-101 - Definitions

    (a)    In this title the following words have the meanings indicated.    (b)    “Articles of consolidation” means a document filed with the Department under § 3–107 of the Corporations and Associations Article which evidences a consolidation of at least one Maryland corporation with another corporation to form a new Maryland corporation.    (c)    “Articles of merger” means a document filed with the Department under § 3–107, § 4A–703, § 9A–903, or § 10–208 of the Corporations and Associations Article which evidences a merger involving at least one Maryland corporation, Maryland limited liability company, Maryland partnership, or Maryland limited partnership.    (d)    “Documents which evidence the merger or consolidation of foreign corporations, foreign partnerships, foreign limited liability companies, or foreign limited partnerships” means those documents that are filed or recorded with:        (1)    the Department under § 3–117, § 4A–1012, § 9A–910, or § 10–912 of the Corporations and Associations Article; or        (2)    the clerk of the circuit court of a county evidencing that title to real property has been conveyed through a merger or consolidation of 2 or more foreign corporations, foreign partnerships, foreign limited liability companies, or foreign limited partnerships.    (e)    (1)    “Instrument of writing” means a written instrument that conveys title to, or a leasehold interest in, real property.        (2)    “Instrument of writing” includes:            (i)    a deed or contract;            (ii)    a lease;            (iii)    an assignment of a lessee’s interest;            (iv)    articles of merger or other document which evidences a merger of foreign corporations, foreign limited liability companies, foreign partnerships, or foreign limited partnerships; and            (v)    articles of consolidation or other document which evidences a consolidation of foreign corporations.        (3)    “Instrument of writing” does not include:            (i)    a mortgage, deed of trust, or other contract that creates an encumbrance on real property; or            (ii)    a security agreement, as defined in § 12–101(l) of this article.    (f)    “Subsidiary corporation” includes any corporation that is a subsidiary of either a parent corporation or any other subsidiary corporation of the parent corporation.    (g)    “Successor” has the meaning stated in § 1–101(dd) of the Corporations and Associations Article.
MD. Tax - Property Code Ann. §  13-102 (2021)
2021 Maryland Statutes|Tax - Property|Title 13 - Transfer Taxes|Subtitle 1 - Definitions; General Provisions|Section 13-102 - Responsibility for Payment of Tax

    By agreement, a transfer tax under this title may be paid by any person.
MD. Tax - Property Code Ann. §  13-103 (2021)
2021 Maryland Statutes|Tax - Property|Title 13 - Transfer Taxes|Subtitle 1 - Definitions; General Provisions|Section 13-103 - Tax on Consideration Payable for Transfer of Controlling Interest in Real Property Entity

    (a)    In this section, “controlling interest”, “real property”, and “real property entity” have the meanings stated in § 12–117 of this article.    (b)    (1)    The taxes under this title are imposed on the transfer of a controlling interest in a real property entity as if the real property, directly or beneficially owned by the real property entity, was conveyed by an instrument of writing that is recorded with the clerk of the circuit court for a county or filed with the Department under § 13–202 of this title.        (2)    The taxes under this section are imposed on the consideration payable for the transfer of the controlling interest in the real property entity or on the value of the real property directly or beneficially owned by the real property entity, as provided in § 12–117(b)(2) of this article.        (3)    (i)    Except for the county transfer tax, the taxes under this section shall be applied at the rates established in this title.            (ii)    The county transfer tax shall be applied at the rate imposed by the county where the real property is located.    (c)    The taxes under this title are not imposed on the transfer of a controlling interest in a real property entity in any of the circumstances described:        (1)    in § 13–207 of this title that exempts an instrument of writing from the transfer tax; or        (2)    in § 12–117(c) of this article that exempts the transfer of a controlling interest in a real property entity from the recordation tax.    (d)    In each instance in which a controlling interest in a real property entity is transferred, the provisions of § 12–117(d) and (e) of this article are applicable.    (e)    This section does not apply in the circumstances described in § 12–117(f) of this article.    (f)    The Department shall adopt regulations to administer this section in the same manner as in § 12–117(g) of this article.
MD. Tax - Property Code Ann. §  13-201 (2021)
2021 Maryland Statutes|Tax - Property|Title 13 - Transfer Taxes|Subtitle 2 - State Tax -- in General|Section 13-201 - "Transfer Tax" Defined

    In this subtitle, “transfer tax” means the tax imposed under this subtitle.
MD. Tax - Property Code Ann. §  13-202 (2021)
2021 Maryland Statutes|Tax - Property|Title 13 - Transfer Taxes|Subtitle 2 - State Tax -- in General|Section 13-202 - Imposition of Tax

    Except as otherwise provided in this subtitle, a transfer tax is imposed on an instrument of writing:         (1)    recorded with the clerk of the circuit court for a county; or        (2)    filed with the Department and described in § 12-103(d) of this article.
MD. Tax - Property Code Ann. §  13-204 (2021)
2021 Maryland Statutes|Tax - Property|Title 13 - Transfer Taxes|Subtitle 2 - State Tax -- in General|Section 13-204 - Evidence of Consideration

    The consideration payable shall be described in:         (1)    the recitals or the acknowledgment of the instrument of writing; or        (2)    a statement under oath that accompanies the instrument of writing and that is signed by a party to the instrument or by an agent of a party.
MD. Tax - Property Code Ann. §  13-205 (2021)
2021 Maryland Statutes|Tax - Property|Title 13 - Transfer Taxes|Subtitle 2 - State Tax -- in General|Section 13-205 - Calculation of Tax

    (a)    If a lease of real property creating a perpetually renewable ground rent is recorded without a transfer of the reversionary estate for full consideration other than the ground rent being recorded at the same time, the transfer tax applies to the redemption sum as determined under § 8–804 of the Real Property Article plus any additional consideration payable. If the lease is recorded at the same time with the transfer of the reversionary estate created for full consideration, the lease is not subject to transfer tax.    (b)    Except as provided in § 13–207(a)(14) of this subtitle, for a lease of real property for a term of years not perpetually renewable, the transfer tax applies to:        (1)    the average annual rent over the term of the lease, including renewals, capitalized at 10% plus any additional consideration payable, other than rent; or        (2)    if the average annual rent cannot be determined, the greater of:            (i)    105% of the minimum average annual rent, as determined by the lease, capitalized at 10%, plus any additional consideration payable, other than rent; or            (ii)    60% of the assessment of the real property subject to lease.    (c)    (1)    In this subsection, “document”:            (i)    means any document that publicizes or gives constructive notice of an unrecorded lease; and            (ii)    includes:                1.    an attornment agreement;                2.    a memorandum of a lease; and                3.    an assignment of a lease.        (2)    A document may be recorded only if the original lease is submitted and transfer tax on the document and the original lease is paid.        (3)    Subject to § 13–102 of this title, the lessee is chargeable with transfer tax on the original lease. If a lessee fails or refuses to pay transfer tax after a demand is made, the party offering the original lease for recordation may:            (i)    pay the recordation tax; and            (ii)    sue the lessee to recover the amount of transfer tax paid, with interest from the date of payment of transfer tax.        (4)    Transfer tax shall be paid on the original lease only if the original lease was required to be recorded under § 3–101 of the Real Property Article.    (d)    (1)    For a transfer under § 13–206 of this subtitle, the transfer tax applies to the value of the real property determined by the Department at the date of finality immediately before the date of transfer.        (2)    For a transfer by articles of merger, articles of consolidation, or other documents which evidence a merger or consolidation of foreign corporations, foreign partnerships, foreign limited liability companies, or foreign limited partnerships, the transfer tax applies to the value of the real property determined by the Department at the date of finality immediately before the date of the merger or consolidation.
MD. Tax - Property Code Ann. §  13-206 (2021)
2021 Maryland Statutes|Tax - Property|Title 13 - Transfer Taxes|Subtitle 2 - State Tax -- in General|Section 13-206 - Tax on Corporate, Limited Liability Company, and Partnership Transfers

    Except as provided in § 13-207(a)(9), (10), (15), and (16) of this subtitle, the transfer tax applies to conveyances that transfer the real property of a corporation to its stockholders, the real property of a limited liability company to its members, or the real property of a partnership to its partners.
MD. Tax - Property Code Ann. §  13-208 (2021)
2021 Maryland Statutes|Tax - Property|Title 13 - Transfer Taxes|Subtitle 2 - State Tax -- in General|Section 13-208 - Payment of Tax

    (a)    Transfer tax on an instrument of writing that is taxable under this subtitle shall be paid to the clerk of the circuit court where the instrument of writing is recorded or to the Department.    (b)    An instrument of writing taxable under this subtitle may not be recorded in any county unless a statement is attached to or stamped on the instrument of writing that indicates:        (1)    that transfer tax has been paid; and        (2)    the amount of transfer tax paid.    (c)    The presence of the statement required by subsection (b) of this section on an instrument of writing is prima facie evidence of payment of transfer tax.
MD. Tax - Property Code Ann. §  13-301 (2021)
2021 Maryland Statutes|Tax - Property|Title 13 - Transfer Taxes|Subtitle 3 - Agricultural Land Transfer Tax|Section 13-301 - Definitions

    (a)    In this subtitle the following words have the meanings indicated.    (b)    “Agricultural land” means real property that is or was assessed on the basis of farm or agricultural use under § 8–209 of this article.    (c)    (1)    “Agricultural land transfer tax” means the tax imposed under § 13–302 of this subtitle.        (2)    “Agricultural land transfer tax” does not include the surcharge imposed under § 13–303(d) of this subtitle.    (d)    (1)    “Total value” means the value of the property as stated in the most recent assessment roll.        (2)    “Total value” includes any adjustment in the value of improvements that result from an increase in construction costs as determined by the Department as of the most recent date of finality.
MD. Tax - Property Code Ann. §  13-302 (2021)
2021 Maryland Statutes|Tax - Property|Title 13 - Transfer Taxes|Subtitle 3 - Agricultural Land Transfer Tax|Section 13-302 - Imposition of Tax; Payment of Tax

    (a)    Except as otherwise provided in § 13-305 of this subtitle, agricultural land transfer tax is imposed on an instrument of writing that transfers title to agricultural land.    (b)    Agricultural land transfer tax is payable in addition to any other transfer tax imposed under this title.    (c)    An instrument of writing subject to agricultural land transfer tax may not be recorded in any county until the agricultural land transfer tax is paid to the collector for the county or paid to the Department.    (d)    An instrument of writing subject to agricultural land transfer tax may not be filed with the Department until the agricultural land transfer tax is paid to the Department or the collector for the county.
MD. Tax - Property Code Ann. §  13-303 (2021)
2021 Maryland Statutes|Tax - Property|Title 13 - Transfer Taxes|Subtitle 3 - Agricultural Land Transfer Tax|Section 13-303 - Rate of Tax

    (a)    The agricultural land transfer tax applies at the following rates:        (1)    for a transfer of 20 acres or more of agricultural land, 5%;        (2)    except as provided in item (3) of this subsection, for a transfer of less than 20 acres of agricultural land assessed for agricultural use or as unimproved agricultural land, 4%; or        (3)    for a transfer of less than 20 acres of agricultural land assessed as improved agricultural land or agricultural land with site improvements, 3%.    (b)    If an instrument of writing is subject to different rates of agricultural land transfer tax under subsection (a) of this section, the total agricultural land transfer tax due is computed separately for each portion of agricultural land to which a different rate applies.    (c)    Except as provided by § 13–305(b)(2) or (c)(4) of this subtitle, the agricultural land transfer tax determined under subsection (a) or subsection (b) of this section is reduced by:        (1)    25% if property tax on the agricultural land was paid on the basis of any assessment other than the farm or agricultural use assessment under § 8–209 of this article for 1 full taxable year before a transfer;        (2)    50% if property tax on the agricultural land was paid on the basis of any assessment other than the farm or agricultural use assessment under § 8–209 of this article for 2 full consecutive taxable years before a transfer; and        (3)    65% if property tax on the agricultural land was paid on the basis of any assessment other than the farm or agricultural use assessment under § 8–209 of this article for 3 or more full consecutive taxable years before a transfer.    (d)    (1)    Except as provided in paragraph (2) of this subsection, in addition to the agricultural land transfer tax, a surcharge in an amount equal to 25% of the tax determined under subsections (a) through (c) of this section is imposed on an instrument of writing that transfers title to agricultural land.        (2)    The surcharge imposed under paragraph (1) of this subsection does not apply to an instrument of writing that transfers property of 2 acres or less to be improved to a child or grandchild of the owner.    (e)    When determining the rate of the agricultural land transfer tax to be imposed under subsection (a) or (b) of this section, the amount of agricultural land transferred that is exempt from the tax in accordance with § 13–305 of this subtitle may not be included in the amount of agricultural land that is transferred.