reglab/housing_qa huggingface dataset:
MD. Tax - Property Code Ann. §  10-204.1 (2021)
2021 Maryland Statutes|Tax - Property|Title 10 - Property Tax Payment|Subtitle 2 - Time of Payment -- Variations|Part I - Deferrals|Section 10-204.1 - Deferral of County Property Tax -- Montgomery County

    (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. Tax - Property Code Ann. §  10-204.4 (2021)
2021 Maryland Statutes|Tax - Property|Title 10 - Property Tax Payment|Subtitle 2 - Time of Payment -- Variations|Part I - Deferrals|Section 10-204.4 - Deferral of County Property Tax -- Charles County

    (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. Tax - Property Code Ann. §  10-205 (2021)
2021 Maryland Statutes|Tax - Property|Title 10 - Property Tax Payment|Subtitle 2 - Time of Payment -- Variations|Part II - Advance Payments and Advance Billing|Section 10-205 - Advance Payment of County Property Tax

    (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. Tax - Property Code Ann. §  10-206 (2021)
2021 Maryland Statutes|Tax - Property|Title 10 - Property Tax Payment|Subtitle 2 - Time of Payment -- Variations|Part II - Advance Payments and Advance Billing|Section 10-206 - Advance Payments -- Corporations

    (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. Tax - Property Code Ann. §  10-207 (2021)
2021 Maryland Statutes|Tax - Property|Title 10 - Property Tax Payment|Subtitle 2 - Time of Payment -- Variations|Part II - Advance Payments and Advance Billing|Section 10-207 - Payment of Fee for County or Municipal Corporation Personal Property Tax

    (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. Tax - Property Code Ann. §  10-208 (2021)
2021 Maryland Statutes|Tax - Property|Title 10 - Property Tax Payment|Subtitle 2 - Time of Payment -- Variations|Part II - Advance Payments and Advance Billing|Section 10-208 - Installment Payment Schedule for Property Taxes

    (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. Tax - Property Code Ann. §  10-210 (2021)
2021 Maryland Statutes|Tax - Property|Title 10 - Property Tax Payment|Subtitle 2 - Time of Payment -- Variations|Part III - Payment of Tax on Tangible Personal Property|Section 10-210 - Special Payment of Estimated Tax -- Tangible Personal Property

    (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. Tax - Property Code Ann. §  10-301 (2021)
2021 Maryland Statutes|Tax - Property|Title 10 - Property Tax Payment|Subtitle 3 - Reductions in Payment|Part I - Discounts|Section 10-301 - Discount for Payment of County or Municipal Corporation Property Tax and Special Taxing District Charges

    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. Tax - Property Code Ann. §  10-304 (2021)
2021 Maryland Statutes|Tax - Property|Title 10 - Property Tax Payment|Subtitle 3 - Reductions in Payment|Part II - Damaged Property|Section 10-304 - Payment of Property Tax for Damaged Property

    (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. Tax - Property Code Ann. §  10-305 (2021)
2021 Maryland Statutes|Tax - Property|Title 10 - Property Tax Payment|Subtitle 3 - Reductions in Payment|Part II - Damaged Property|Section 10-305 - Proration of Personal Property Tax in Garrett and Washington Counties

    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. Tax - Property Code Ann. §  14-601 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 6 - Interest|Part I - Interest on Property Tax|Section 14-601 - Interest Charged on Total Tax Liability on Property

    (a)    Except as provided in subsection (b) of this section, interest is calculated on and charged against the total tax liability on property.    (b)    When payments of property tax have been made, interest is calculated on and charged against the total tax liability on the property, less the amount of the payments.
MD. Tax - Property Code Ann. §  14-602 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 6 - Interest|Part I - Interest on Property Tax|Section 14-602 - State Interest Rate for Property Tax

    The rate of interest for State property tax is 1% for each month or fraction of a month that State property tax is overdue.
MD. Tax - Property Code Ann. §  14-603 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 6 - Interest|Part I - Interest on Property Tax|Section 14-603 - County, Municipal Corporation, and Taxing District Interest Rates for Full Year Property Tax

    (a)    Except as provided in subsection (b) of this section and for estimated personal property tax in § 14-604 of this subtitle, the rate of interest for full year county or municipal corporation property tax or taxing district property tax is two-thirds of 1% for each month or fraction of a month that the county or municipal corporation property tax or taxing district property tax is overdue.    (b)    For the following counties and municipal corporations the rate of interest for each month or fraction of a month that county or municipal corporation property tax or taxing district property tax is overdue is:        (1)    1.5% for Garrett County;        (2)    1% for the City of Salisbury;        (3)    1% for Washington County;        (4)    1% for Somerset County; and        (5)    the rate set by law by:            (i)    the governing body of a county that has adopted a charter form of government under Article XI–A of the Maryland Constitution;            (ii)    the governing body of:                1.    Allegany County;                2.    the City of Annapolis;                3.    Berlin, not exceeding 1.5%;                4.    Caroline County, not exceeding 1%;                5.    Cecil County, or any municipal corporation in Cecil County, not exceeding 1%;                6.    Dorchester County;                7.    the City of Frederick, not exceeding 1%, that is set on or before the date of finality;                8.    Frederick County, not exceeding 1%, that is set on or before the date of finality;                9.    Ocean City, not exceeding 1.5%;                10.    Pocomoke City, not exceeding 1.5%;                11.    the Town of Princess Anne, not exceeding 1.5%;                12.    Kent County or any municipal corporation in Kent County;                13.    Queen Anne’s County or any municipal corporation in Queen Anne’s County;                14.    Snow Hill, not exceeding 1.5%;                15.    Worcester County, not exceeding 1.5%;                16.    Calvert County;                17.    St. Mary’s County;                18.    the City of Taneytown;                19.    the City of Cambridge; or                20.    Mardela Springs, not exceeding 1%; or            (iii)    the Mayor and City Council of Baltimore City for Baltimore City, if the rate is set on or before June 30 for the following taxable year.    (c)    The governing body of Calvert County or of St. Mary’s County may set, by law:        (1)    an interest rate for overdue tax on commercial property; and        (2)    a separate interest rate for overdue tax on noncommercial property.
MD. Tax - Property Code Ann. §  14-604 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 6 - Interest|Part I - Interest on Property Tax|Section 14-604 - County or Municipal Corporation Property Tax or Taxing District Property Tax Other Than as Provided in 14-603

    The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may set, by law, an interest charge for:         (1)    overdue final determination of estimated county or municipal corporation property tax on personal property or operating property; or        (2)    overdue 1/4, 1/2, or 3/4 year county or municipal corporation property tax or taxing district property tax on real property.
MD. Tax - Property Code Ann. §  14-605 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 6 - Interest|Part I - Interest on Property Tax|Section 14-605 - When Timely Property Tax Payment Is Not Made

    If a person fails to pay property tax when required by this article, the person shall pay interest on the total tax liability on property for each month or fraction of the month from the date the property tax payment is required to be paid under Title 10 of this article to the date the tax is paid.
MD. Tax - Property Code Ann. §  14-606 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 6 - Interest|Part I - Interest on Property Tax|Section 14-606 - When Timely Property Tax Payment Is Not Made -- When Montgomery County or Prince George's County Tax Is Deferred

    If a person is granted a deferral that extends the time to pay Montgomery County property tax or Prince George’s County property tax under § 10-201 of this article, the person shall pay interest on the county property tax payment from the due date without a deferral until the date that the county property tax is paid.
MD. Tax - Property Code Ann. §  14-607 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 6 - Interest|Part I - Interest on Property Tax|Section 14-607 - Interest Paid -- Advance Payments

    (a)    The governing body of a county may provide, by law, for interest on advance payments of county property tax.    (b)    The interest allowable under subsection (a) of this section may not exceed the discount for the taxable year that the county allows for the county property tax on the property.
MD. Tax - Property Code Ann. §  14-608 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 6 - Interest|Part I - Interest on Property Tax|Section 14-608 - Interest Paid -- Refund of Estimated Personal Property Tax

    The governing body of a county or of a municipal corporation shall provide, by law, for the payment of interest on refunds of county or municipal corporation estimated property tax on personal property or operating property.