reglab/statecodes huggingface dataset:
2023 Maryland Statutes › Tax - Property › Title 3 - Property Tax Assessment Appeal Boards and the Administrator of Property Tax Assessment Appeal Boards › Section 3-103 - Membership

(a)    (1)    (i)    Except as provided in subparagraph (ii) of this paragraph, each board consists of 3 regular members and 1 alternate member.
(ii)    In Anne Arundel County, Baltimore City, Baltimore County, Montgomery County, and Prince George’s County, each board consists of 3 regular members and 3 alternate members.
(2)    The Governor shall appoint the members from a list of names submitted as follows:
(i)    for Baltimore City, by the Mayor of Baltimore City; or
(ii)    for a county other than Baltimore City, by:
1.    the county commissioners or the county council of the county; or
2.    if the county charter provides for a county executive, by the county executive with the approval of the county council.
(3)    The number of names on each list shall be 3 times the number of vacancies.
(4)    Each list shall be submitted at least 3 months before the end of a term.
(b)    Before taking office, each appointee to the board shall take the oath required by Article I, § 9 of the Maryland Constitution.
(c)    (1)    The term of a member is 5 years. The term ends on June 1 of the appropriate year.
(2)    The terms of members are staggered as required by the terms provided for members of the board on July 1, 1985.
(3)    At the end of a term, a member continues to serve until a successor is appointed and qualifies.
(4)    A member who is appointed after a term has begun serves only for the rest of the term and until a successor is appointed and qualifies.
(5)    An alternate member fills a vacancy of a regular member until the vacancy is permanently filled. However, if an alternate member is appointed by the Governor as the regular member, the Governor shall appoint a new alternate member.
(6)    The board chairman or the Administrator may ask an alternate member to serve on the board during the temporary absence of a regular member. However, an alternate may not serve on the board when the 3 regular members are present.
(d)    (1)    The Governor may remove a member only for incompetence, malfeasance, conduct unbecoming a board member, or inability or failure to perform the duties of the office on a regular basis.
(2)    After giving a member notice and an opportunity for a hearing, the Mayor of Baltimore City, the county commissioners or the county council of the county, or if the county charter provides for a county executive, the county executive with the approval of the county council, may recommend the removal of the member by the Governor for the grounds listed in paragraph (1) of this subsection.
2023 Maryland Statutes › Tax - Property › Title 3 - Property Tax Assessment Appeal Boards and the Administrator of Property Tax Assessment Appeal Boards › Section 3-105 - Quorum; Meetings; Decisions Evidenced by Order; Compensation and Reimbursement; Staff

(a)    Two members of a board are a quorum to do business.
(b)    (1)    The board shall issue an order that sets forth its determination of any matter brought before it. Two members of a board shall sign the order.
(2)    The order shall be filed with the clerk of the board.
(c)    Each member of a board is entitled to:
(1)    compensation at an hourly rate as provided in the State budget; and
(2)    reimbursement for expenses under the Standard State Travel Regulations, as provided in the State budget.
(d)    With the approval of the Administrator, each board may employ a staff in accordance with the State budget.
2023 Maryland Statutes › Tax - Property › Title 3 - Property Tax Assessment Appeal Boards and the Administrator of Property Tax Assessment Appeal Boards › Section 3-106 - Conflict of Interest; Accepting Gifts; Divulging Information

(a)    A member is subject to the Maryland Public Ethics Law.
(b)    Except as otherwise authorized by law, a member or staff of the board may not divulge information specified in § 14-201 of this article.
2023 Maryland Statutes › Tax - Property › Title 3 - Property Tax Assessment Appeal Boards and the Administrator of Property Tax Assessment Appeal Boards › Section 3-107 - Jurisdiction; Limitations on Actions

(a)    Each board has jurisdiction in its county over appeals concerning:
(1)    real property values and assessments;
(2)    credits for elderly or disabled renters under § 9-102 of this article;
(3)    credits for homeowners under §§ 9-104 and 9-105 of this article;
(4)    credits for elderly or disabled homeowners under § 9-101 of this article;
(5)    credits authorized under § 9-222 of this article for real property leased to a religious group or religious organization;
(6)    the value of easements under § 2-511 of the Agriculture Article; or
(7)    the rejection of an application for a property tax exemption as provided by § 7-103 and Title 14, Subtitle 5 of this article.
(b)    (1)    A board may not decrease the amount of an assessment after the date of finality for any year unless an appeal of the assessment is filed before the date of finality.
(2)    Between general reviews of an assessment in a district, a board may not decrease an assessment in the district unless the board notifies and consults with the supervisor for the district before decreasing the assessment. If a board decreases an assessment between general reviews without first notifying and consulting with the supervisor the decrease is void.
2023 Maryland Statutes › Tax - Property › Title 3 - Property Tax Assessment Appeal Boards and the Administrator of Property Tax Assessment Appeal Boards › Section 3-108 - Administrator

(a)    With the advice and consent of the Senate, the Governor shall appoint an Administrator of the boards for a term of 6 years.
(b)    The Administrator is entitled to the salary and necessary assistance as provided in the State budget.
(c)    In addition to the powers and duties set forth elsewhere in this article, the Administrator shall:
(1)    prepare and provide notices and reports required of boards including uniform forms, order blanks, and statements advising taxpayers of their right to appeal;
(2)    keep a record of complaints about the conduct or fitness of members; and
(3)    forward to the appropriate county officials listed in § 3-103(d)(2) of this title complaints that would justify removal of a member.
(d)    (1)    Subject to Title 10, Subtitles 1 and 2 of the State Government Article, the Administrator shall:
(i)    adopt uniform regulations to govern the activities of the boards; and
(ii)    ensure that the regulations are applied consistently.
(2)    After adoption, regulations shall be filed with the Maryland Tax Court and Court of Appeals.
2023 Maryland Statutes › Tax - Property › Title 4 - Collectors › Subtitle 1 - General Provisions › Section 4-101 - Position; Appointment; Oath; Compensation

(a)    There is a collector for each county in the State.
(b)    Except as otherwise provided by law, for each county, the governing body of the county shall appoint a collector on or before January 1 of each year.
(c)    Before taking office, each collector shall take the oath required by Article I, § 9 of the Maryland Constitution.
(d)    (1)    A collector is entitled to the compensation provided in the county budget.
(2)    A collector may not receive separate compensation from the State for collecting State taxes.
2023 Maryland Statutes › Tax - Property › Title 4 - Collectors › Subtitle 1 - General Provisions › Section 4-102 - Bonding of Collectors

(a)    For the collection of the State property tax, a collector shall be bonded as required by the Comptroller. The cost of the bond shall be paid by the State.
(b)    For the collection of the county property tax, a collector shall be bonded as required by the county. The cost of the bond shall be paid by the county.
2023 Maryland Statutes › Tax - Property › Title 4 - Collectors › Subtitle 2 - Powers and Duties of Collectors › Section 4-201 - Collection, Receipt, and Remittance of Taxes

(a)    Each collector shall collect:
(1)    for property listed on the tax roll, the State and county taxes that are due and any interest, penalties, and service charges on the property tax that are due; and
(2)    any tax on personal property imposed by § 10-210 of this article.
(b)    Except as otherwise provided by law, on request of a municipal corporation or special taxing district, a collector may collect municipal corporation or special taxing district taxes.
(c)    Except as otherwise provided by law, the collector shall remit the taxes collected during any month, and interest, penalties, or service charges on the taxes collected:
(1)    for the county, to the appropriate county official on or before the 10th day of the following month;
(2)    for a municipal corporation, to the appropriate municipal corporation official; and
(3)    for a special district, to the appropriate officer of the district.
2023 Maryland Statutes › Tax - Property › Title 4 - Collectors › Subtitle 2 - Powers and Duties of Collectors › Section 4-202 - Deposit of State Taxes by Collector

(a)    The collector for each county shall:
(1)    deposit State taxes, and any interest, penalty, or service charges on the taxes, collected at the intervals and in the manner designated by the Comptroller; and
(2)    on or before the 10th day of each month, submit a report to the Comptroller of State taxes, and any interest, penalty, or service charges on the taxes, collected during the prior month.
(b)    A violation of this section by a collector is subject to the penalties in §§ 14-1015 and 14-1016 of this article.
2023 Maryland Statutes › Tax - Property › Title 4 - Collectors › Subtitle 4 - Allowances for Collection; Enforcement; State Remedies › Section 4-401 - Allowances for Collection

(a)    The governing body of a county, the chief administrative officer in Montgomery County, or the supervisor in Baltimore City for any local taxes that are due, shall make allowances for:
(1)    insolvencies or removals as to personal property;
(2)    refunds made under law; or
(3)    decreasing or abating assessments under § 8-419 of this article.
(b)    On certificates by the governing body of a county, the chief administrative officer in Montgomery County, or the supervisor in Baltimore City, the Comptroller, for any State taxes that are due, shall make allowances for:
(1)    insolvencies and removals as to personal property;
(2)    refunds made under law; or
(3)    decreasing or abating of assessments under § 8-419 of this article.
2023 Maryland Statutes › Tax - Property › Title 4 - Collectors › Subtitle 4 - Allowances for Collection; Enforcement; State Remedies › Section 4-402 - Interest Charged to Collector

If a collector fails to remit taxes or the interest, penalty, and service charges on the taxes, to the State or the county as provided under this title, the collector shall be charged interest at the rate of 6% a year on all taxes, interest, penalties, and service charges not paid to the State or county from the time they are due.
2023 Maryland Statutes › Tax - Property › Title 4 - Collectors › Subtitle 4 - Allowances for Collection; Enforcement; State Remedies › Section 4-403 - Filing Suit; Right to a Jury Trial

(a)    In addition to any other remedy, if a collector fails to remit taxes as provided by §§ 4-201 and 4-202 of this title, the Comptroller may request the Attorney General to file suit against the collector and the bond of the collector.
(b)    If suit is brought by the State, a county, or a municipal corporation as provided in subsection (a) of this section, the collector or surety has the right to a jury trial.
2023 Maryland Statutes › Tax - Property › Title 5 - Property Tax -- General Provisions › Section 5-101 - Liability and Reimbursement Rights of Persons Having Less Than Fee Simple Interests

(a)    For property tax purposes, the owner of a life estate, or other particular freehold estate, or term of years perpetually renewable in property is deemed the owner of the property and is liable for property tax on the property.
(b)    (1)    In this subsection, “person in possession or control of property” includes a lessee, custodian, consignee, or bailee.
(2)    Except as provided in paragraph (3) of this subsection, for property tax purposes, the Department may determine by regulation if a person in possession or control of property is to be deemed the owner of the property by the Department.
(3)    If a person in possession or control of property is deemed the owner under the Department’s regulations and if the property is assessed separately from other property of the person, a collector may collect property tax from:
(i)    the owner of the property; or
(ii)    the person who is deemed the owner of the property.
(c)    Except as provided by agreement, a person who is deemed the owner of property and who pays property tax:
(1)    has a right to indemnity from the owner for the tax paid; and
(2)    for tangible personal property, has a lien on the property for property tax while the property is in the possession or control of the person.
2023 Maryland Statutes › Tax - Property › Title 5 - Property Tax -- General Provisions › Section 5-102 - Where Property Is Assessed and Taxed

(a)    Real property is subject to assessment and taxation in the State, the county, and, if applicable, municipal corporation or special tax district where the real property is situated.
(b)    (1)    Except as provided in paragraph (2) of this subsection, subsection (c) of this section, and for operating property in § 6-103 of this article, tangible personal property located in the State is subject to assessment and taxation in the county and, if applicable, municipal corporation where the tangible personal property is permanently located.
(2)    If tangible personal property located in the State is not permanently located in any county, it is subject to assessment and taxation where the owner resides.
(c)    The stock in business of a manufacturing or commercial business is subject to assessment and taxation in the county and, if applicable, municipal corporation where the business is carried on.
(d)    If trustees of personal property include trustees who are nonresidents of the State, the property shall be treated as held by a resident of the State in the same proportion that the number of trustees who are residents of the State bears to the total number of trustees. The remainder of the property shall be treated as held by a nonresident of the State.
2023 Maryland Statutes › Tax - Property › Title 6 - Taxable Property; Imposition of Tax; Setting Tax Rates › Subtitle 1 - Taxable Property › Section 6-101 - Property Subject to Tax

(a)    (1)    Except as otherwise provided in this article, all property located in this State is subject to assessment and property tax and is taxable to the owner of the property.
(2)    Property subject to assessment and tax under this article includes property owned or leased by the United States or any agency or department of the United States, to the fullest extent possible under the Constitution of the United States and the laws of the United States.
(b)    Intangible personal property is not subject to assessment and property tax.
2023 Maryland Statutes › Tax - Property › Title 6 - Taxable Property; Imposition of Tax; Setting Tax Rates › Subtitle 1 - Taxable Property › Section 6-102 - Tax on Leasehold Interests

(a)    Except as otherwise provided in this section, a leasehold or other limited interest in property is not subject to property tax.
(b)    An interest of a life tenant or the owner of any other freehold estate in property is subject to property tax as though the person in possession or the user of the property were the owner of the property.
(c)    An interest of the mortgagor, pledgor, or conditional sale buyer in personal property is subject to property tax as though the person in possession or the user of the personal property were the owner of the personal property.
(d)    The following interests in real property are subject to property tax as though the person in possession or the user of the property were the owner of the property:
(1)    an interest of a tenant under a 99-year lease, whether or not the lease is renewable;
(2)    an interest of a tenant under a lease for less than 99 years, if the lease is perpetually renewable; and
(3)    an interest of a mortgagor or grantor under a deed of trust.
(e)    Unless exempted under § 7–211, § 7–211.1, § 7–244, § 7–246, or § 7–501 of this article, the interest or privilege of a person in property that is owned by the federal government, the State, a county, a municipal corporation, or an agency or instrumentality of the federal government, the State, a county, or a municipal corporation is subject to property tax as though the lessee or the user of the property were the owner of the property, if the property is leased or otherwise made available to that person:
(1)    by the federal government, the State, a county, a municipal corporation, or an agency or instrumentality of the federal government, the State, a county, or a municipal corporation; and
(2)    with the privilege to use the property in connection with a business that is conducted for profit.
2023 Maryland Statutes › Tax - Property › Title 6 - Taxable Property; Imposition of Tax; Setting Tax Rates › Subtitle 1 - Taxable Property › Section 6-104 - Stock in Business of Manufacturing or Commercial Business

Except as otherwise provided in §§ 7-222 and 7-226 of this article, any stock in business of a person who engages in a manufacturing or commercial business in the State is subject to property tax.
2023 Maryland Statutes › Tax - Property › Title 6 - Taxable Property; Imposition of Tax; Setting Tax Rates › Subtitle 2 - Imposition of Taxes › Section 6-201 - Imposition of State Property Tax

(a)    Except as otherwise provided in this article, the State may impose State property tax on the assessment of property that is subject to the State property tax.
(b)    The Mayor and City Council of Baltimore City or the governing body of a county is not required to pass any law to incorporate the State property tax in the property tax bill or to collect the State property tax.
2023 Maryland Statutes › Tax - Property › Title 6 - Taxable Property; Imposition of Tax; Setting Tax Rates › Subtitle 2 - Imposition of Taxes › Section 6-203 - Imposition of Municipal Corporation Property Tax

(a)    Except as otherwise provided in this article, the governing body of a municipal corporation may impose municipal corporation property tax on those classes of property that it selects to be subject to municipal corporation property tax.
(b)    The municipal corporation property tax is imposed only on assessments made under Title 8 of this article.
2023 Maryland Statutes › Tax - Property › Title 6 - Taxable Property; Imposition of Tax; Setting Tax Rates › Subtitle 3 - Setting Property Tax Rates › Section 6-301 - Setting of State Property Tax Rate

(a)    Except as provided in subsection (b) of this section, the Board of Public Works annually shall set the rates for State property tax for the next taxable year as authorized by the General Assembly.
(b)    (1)    Intangible personal property is subject to State property tax as otherwise provided in this title at the rate set annually by the Board of Public Works under subsection (a) of this section, 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 State property tax rate for the intangible personal property may not exceed 15 cents for each $100 of an assessment.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Maryland Statutes › Tax - Property › Title 7 - Property Tax Exemptions › Subtitle 2 - General Property Tax Exemptions › Section 7-201 - Cemeteries and Mausoleum Companies

(a)    Except as otherwise provided in subsection (b) of this section, property owned by an individual or a religious group is not subject to property tax if the property is actually used exclusively to bury dead individuals.
(b)    Property owned by a cemetery or mausoleum company is not subject to property tax, if:
(1)    the property is actually used exclusively to bury dead individuals; and
(2)    the cemetery or mausoleum company:
(i)    is not organized for profit; and
(ii)    uses its funds only to maintain or improve the property.
2023 Maryland Statutes › Tax - Property › Title 7 - Property Tax Exemptions › Subtitle 2 - General Property Tax Exemptions › Section 7-203 - Chesapeake Bay Foundation

Property is not subject to property tax if the property:
(1)    is owned by the Chesapeake Bay Foundation, Inc.; and
(2)    is used solely for:
(i)    the environmental education of the public; or
(ii)    the maintenance of:
1.    a natural area for public use; or
2.    a sanctuary for wildlife.
2023 Maryland Statutes › Tax - Property › Title 7 - Property Tax Exemptions › Subtitle 2 - General Property Tax Exemptions › Section 7-204 - Religious Groups or Organizations

Subject to § 7–204.1 of this subtitle, property that is owned by a religious group or organization is not subject to property tax if the property is actually used exclusively for:
(1)    public religious worship;
(2)    a parsonage or convent; or
(3)    educational purposes.
2023 Maryland Statutes › Tax - Property › Title 7 - Property Tax Exemptions › Subtitle 2 - General Property Tax Exemptions › Section 7-204.1 - Tax-Exempt Property in Baltimore City

(a)    An organization that owns property in Baltimore City that is not subject to property tax as of June 1, 2014, under § 7–202 or § 7–204 of this subtitle shall submit an application to the Department in accordance with this section:
(1)    beginning with April 1, 2016, on or before the earlier of April 1 of the year in which the property is assessed in accordance with the Department’s 3–year cycle or April 1, 2017; and
(2)    on or before April 1 of each subsequent year in which the property is assessed in accordance with the Department’s 3–year cycle.
(b)    The application shall:
(1)    be made on the form that the Department provides;
(2)    certify that each property owned by the organization in Baltimore City that is not subject to property tax is in current actual use for a tax–exempt purpose as enumerated in § 7–202 or § 7–204 of this subtitle; and
(3)    include a statement by a representative of the organization under oath that the facts stated in the application are true, correct, and complete.
(c)    A property subject to this section for which an application has not been filed on or before April 1 of a year in which an application is due under subsection (a) of this section shall be subject to property tax effective the following July 1.
(d)    A property for which an application is filed after April 1 of a year in which an application is due under subsection (a) of this section is not subject to property tax effective:
(1)    the next taxable year if the application is received on or after July 1 but on or before April 1; or
(2)    the second following taxable year if the application is received after April 1 but before July 1.
(e)    An organization that owns property subject to this section shall notify the Department and the Director of Finance of Baltimore City within 30 days after the property ceases to be used for a tax–exempt purpose as enumerated in § 7–202 or § 7–204 of this subtitle.
2023 Maryland Statutes › Tax - Property › Title 7 - Property Tax Exemptions › Subtitle 2 - General Property Tax Exemptions › Section 7-205 - Community Water Systems

Property that is owned by any nonprofit community water corporation is not subject to property tax if the corporation:
(1)    is owned by a majority of the lot owners in the area that the water system serves; and
(2)    charges a rate that is sufficient only to pay for the cost of operating the system.
2023 Maryland Statutes › Tax - Property › Title 7 - Property Tax Exemptions › Subtitle 2 - General Property Tax Exemptions › Section 7-206 - Continuing Care Facility for Aged

(a)    In this section, “facility” means a continuing care facility for the aged that:
(1)    provides continuing care as defined in § 10–401 of the Human Services Article;
(2)    is licensed as a related institution under Title 19, Subtitle 3 of the Health – General Article;
(3)    is certified by the Department of Aging; and
(4)    is exempt from federal income tax under § 501(c)(3) of the Internal Revenue Code.
(b)    Property that is not otherwise exempt from taxation under this section or § 7-202 of this subtitle is not subject to property tax if the property:
(1)    is owned by a facility; and
(2)    is used:
(i)    exclusively for religious worship;
(ii)    exclusively for administration or for providing nonprofit services and activities to residents, including that part of land reasonably allocable to providing the administration, activities, or services, but may not include independent living units; however, nothing in this paragraph affects those independent living units qualifying for exemption under § 7-202 of this subtitle; or
(iii)    to provide nursing care, domiciliary care, or comprehensive care including:
1.    the part of any central administrative or service facility that is reasonably allocable to the licensed health care part of the facility; or
2.    the part of any land that is reasonably allocable to the licensed health care part of the facility.
2023 Maryland Statutes › Tax - Property › Title 7 - Property Tax Exemptions › Subtitle 2 - General Property Tax Exemptions › Section 7-207 - Dwelling House of Blind Individual; Surviving Spouse

(a)    (1)    In this section the following words have the meanings indicated.
(2)    “Blind individual” means an individual who has a permanent impairment of both eyes that causes:
(i)    central visual acuity, with corrective glasses, of 20/200 or less in the better eye; or
(ii)    central visual acuity of more than 20/200 if there is a field defect in which the peripheral field has contracted so that the widest diameter of visual field subtends an angular distance no greater than 20 degrees in the better eye.
(3)    “Dwelling house”:
(i)    means real property that is:
1.    the legal residence of a blind individual or a surviving spouse; and
2.    occupied by not more than 2 families; and
(ii)    includes the lot or curtilage, and structures necessary to use the real property as a residence.
(4)    “Surviving spouse” means the surviving spouse of a blind individual, if the surviving spouse has not remarried.
(b)    Except as provided in subsection (d) of this section, a dwelling house is exempt from property tax to the extent of $15,000 of its assessment if the dwelling house is owned by:
(1)    a blind individual; or
(2)    a surviving spouse.
(c)    Except as provided in subsection (d) of this section, after a blind individual dies, the surviving spouse shall receive an exemption under this section, if the dwelling house was formerly exempt under this section.
(d)    (1)    Except as provided in paragraph (2) of this subsection, an exemption under this section shall be granted in addition to any other exemption authorized by law.
(2)    An individual may receive an exemption under this section or under § 7-208 of this subtitle but not under both.
(e)    An exemption under this section shall be prorated by the supervisor for any part of a taxable year that remains after the date in the year when the blind individual or surviving spouse applies for the exemption.
(f)    (1)    The governing body of a county or a municipal corporation may authorize, by law, a refund to a blind individual who receives an exemption under this section for any county or municipal corporation property tax paid in the taxable years in which an exemption was authorized but not granted.
(2)    A county or municipal corporation may not authorize a refund for a surviving spouse.