reglab/statecodes huggingface dataset:
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 2 - Assessment Procedures › Part II - Use Assessments › Section 8-216 - Assessing of Country Clubs and Golf Courses -- Property Taxes

(a)    (1)    Except as provided in § 8–217 of this subtitle, a property tax is due, for the amount of the difference, if any, between the assessment of the land under § 8–213(c)(1) and (2) of this subtitle, when before the end of an agreement made under § 8–213 of this subtitle any land subject to the agreement:
(i)    is conveyed to a new owner;
(ii)    ceases to be used as a country club or golf course; or
(iii)    fails to meet the qualifications for a country club or golf course under this subtitle.
(2)    The property tax shall be calculated at the tax rate applicable for each taxable year.
(b)    (1)    Except as provided in paragraph (2) of this subsection, a property tax is due for each taxable year beginning with the first taxable year in which the land was assessed under § 8–213(c)(1) or (2) of this subtitle and ending with the taxable year in which the property tax becomes due under subsection (a) of this section.
(2)    The period for which the property tax is due may not exceed 10 years.
(c)    (1)    Except as provided by § 8–217 of this subtitle, if during the 10–year period following the year in which an agreement made under § 8–213 of this subtitle is ended, the land subject to the agreement is conveyed to a new owner, a deferred property tax is due.
(2)    The deferred property tax is due for a 10–year period ending with the year in which the land subject to an agreement is conveyed. The amount of the deferred property tax is the difference, if any, between the assessment of the land under § 8–213(c)(1) and (2) of this subtitle.
(d)    If during the period specified in subsection (b) or (c) of this section for which a property tax is due, any part of land subject to the agreement is conveyed and the remaining part continues to qualify as a country club or golf course under this subtitle, the property taxes that are due under subsection (b) or (c) of this section are based only on the assessment of the part of the land that is conveyed.
(e)    Notwithstanding any period of limitation imposed by this article, a property tax that is due under this section is a lien on the land of the country club or golf course to which the tax is applicable until the tax is paid or ended by operation of law.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 2 - Assessment Procedures › Part II - Use Assessments › Section 8-217 - Assessing of Country Clubs and Golf Courses -- Transfer of Agreements

If a purchaser of all or any part of the land of a country club or golf course accepts the obligations of an agreement made under § 8-213 of this subtitle, the agreement is transferred to the purchaser. Property tax is not due under § 8-216 of this subtitle on a conveyance of land of a country club or golf course under this section.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 2 - Assessment Procedures › Part II - Use Assessments › Section 8-218 - Assessing of Country Clubs and Golf Courses -- Regulations and Forms

To administer the country club and golf course assessment provisions of this subtitle, the Department shall:
(1)    adopt uniform regulations; and
(2)    prepare and distribute any forms that are required.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 2 - Assessment Procedures › Part II - Use Assessments › Section 8-219 - Assessing of Land Subject to Open Space Easements

(a)    (1)    In this section the following words have the meanings indicated.
(2)    “Easement” means an interest in land that:
(i)    is conveyed or assigned in perpetuity or for a fixed period of time to the Nature Conservancy or to a government or unit of a government; and
(ii)    limits use of the land to preserve the natural open character of the land.
(3)    “Natural open character” means an area of great natural scenic beauty, open space, natural conditions, or present use that:
(i)    enhances the present or potential value of adjacent development; or
(ii)    maintains or enhances the conservation of natural or scenic resources.
(b)    Any land subject to an easement shall be assessed on the basis of its value as required by this subtitle, but the value shall be adjusted by the effect of the easement on the land.
(c)    The Department shall adopt regulations establishing the value of land assessed under this section.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 2 - Assessment Procedures › Part II - Use Assessments › Section 8-220 - Assessing of Planned Development Land -- Intent and Necessity

(a)    The General Assembly states that it is in the public interest to provide for the development of lands in a planned manner.
(b)    The development of lands in a planned manner is necessary to:
(1)    obtain economic and environmental benefits;
(2)    relieve economic pressures that result from the assessment of planned development land at levels inconsistent with planned development;
(3)    aid the assembly of land for planned development land;
(4)    facilitate cooperation among landowners; and
(5)    permit holding of planned development land in an undeveloped status for orderly and staged improvement, particularly for the development of new communities.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 2 - Assessment Procedures › Part II - Use Assessments › Section 8-221 - Assessing of Planned Development Land -- Criteria for Assessing

Land that is assessed under § 8-222 of this subtitle must:
(1)    be located in an area shown on a current master plan or a general or regional plan, or otherwise designated for planned development by a plan adopted by the county or municipal corporation that has planning or zoning jurisdiction over the land;
(2)    be zoned in a classification that:
(i)    permits development only under the plans listed in item (1) of this section;
(ii)    requires a land use and comprehensive site development or subdivision plan, approved before development by the county or municipal corporation that has planning or zoning jurisdiction over the land, if those plans consider:
1.    land use;
2.    utility requirements;
3.    highway needs;
4.    water and sewers;
5.    industrial uses;
6.    economic and job opportunities; and
7.    recreation and civic life; and
(iii)    requires the owner of the land to pay for or provide the following public facilities that are usually paid for or provided by a county or municipal corporation or a unit of the county or municipal corporation under other zoning classifications:
1.    streets and roads;
2.    walkways;
3.    open spaces;
4.    parks;
5.    school sites; and
6.    other property needed for public use;
(3)    except for intervening rights-of-way, easements, or grants for public or quasi-public uses, be contiguous tracts of land of not less than 500 acres owned by 1 or more persons; and
(4)    be primarily undeveloped at the time the land is placed in the zoning classification.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 2 - Assessment Procedures › Part II - Use Assessments › Section 8-222 - Assessing of Planned Development Land -- How Assessed

(a)    To be assessed as planned development land under this section, the owner must apply to the supervisor.
(b)    (1)    Subject to paragraph (2) of this subsection, if the supervisor finds that the land meets the criteria of § 8–221 of this subtitle, the land shall be assessed at the rate equal to farm or agricultural land under § 8–209 of this subtitle.
(2)    In Howard County, for Howard County property tax purposes, a planned development land assessment is available for qualified land for no more than 20 consecutive years beginning with the taxable year following the calendar year in which the land initially qualifies under paragraph (1) of this subsection.
(c)    Except as provided by § 8–224 of this subtitle, property tax due on planned development land shall be based on the assessment of the land under this section and not on a greater assessment determined under § 8–223 of this subtitle.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 2 - Assessment Procedures › Part II - Use Assessments › Section 8-223 - Assessing of Planned Development Land -- Specially Assessed

(a)    If land assessed under § 8-222 of this subtitle has a greater value than its value as planned development land, the land shall be assessed on the basis of both the greater value and the assessment under § 8-222 of this subtitle. When land is assessed under this section on the greater value, both assessments shall be recorded in the assessment records.
(b)    Any assessment made under this section or § 8-222 of this subtitle is subject to the notice and appeal procedures of this article for real property.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 2 - Assessment Procedures › Part II - Use Assessments › Section 8-224 - Assessing of Planned Development Land -- Reassessing and Deferred Taxes

(a)    (1)    If a part of any land that meets the requirements of § 8–221 of this subtitle is subdivided by a recorded plat or is improved by the construction of permanent buildings, the assessment of that part under § 8–222 of this subtitle shall be terminated, and the part shall be assessed as provided under § 8–104 of this title.
(2)    The remaining part of the land described under paragraph (1) of this subsection may continue to be assessed under § 8–222 of this subtitle if the remainder meets all of the requirements of § 8–221 of this subtitle other than the 500–acre requirement.
(b)    (1)    If a part of any land that meets the requirements of § 8–221 of this subtitle is rezoned at the request of the owner to a zoning classification that does not meet the requirements of § 8–221 of this subtitle, the assessment of that part under § 8–222 of this subtitle shall be terminated and the part shall be assessed at the greater value determined under § 8–223 of this subtitle.
(2)    When a property is assessed under paragraph (1) of this subsection, a deferred property tax is due for the amount of the difference, if any, between the assessment of the land under § 8–222 of this subtitle and the assessment under § 8–223 of this subtitle for each year in which the assessment was determined under § 8–222 of this subtitle.
(3)    The total of the deferred property tax due may not exceed 4% of the assessment under § 8–223 of this subtitle in effect at the time of rezoning under paragraph (1) of this subsection.
(4)    The proceeds of the deferred property tax are collected and distributed as provided by Title 13 of this article.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 2 - Assessment Procedures › Part II - Use Assessments › Section 8-225 - Assessing of Planned Development Land -- Copies of Data

Planning and zoning agencies in the counties shall provide the supervisors with copies of all official papers, plans, or maps necessary to implement the provisions of §§ 8-220 through 8-224 of this subtitle.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 2 - Assessment Procedures › Part II - Use Assessments › Section 8-226 - Assessing Rezoned Real Property -- Legislative Intent; Definitions

(a)    The General Assembly states that it is in the general public interest to provide for the valuation and assessment of rezoned real property that is used for residential purposes on the basis of that use and not upon a greater value attributable to a change in zoning through comprehensive rezoning not initiated or requested by the homeowner or anyone having an interest in the property.
(b)    (1)    In this section and §§ 8–227 and 8–228 of this subtitle the following words have the meanings indicated.
(2)    “Dwelling” means a house that is used as the principal residence of a homeowner and the lot or curtilage on which the house is erected.
(3)    “Homeowner” means an individual who:
(i)    actually resides in a dwelling in which the individual has a legal interest; or
(ii)    under a court order or separation agreement, permits a spouse, a former spouse, or a child or the individual’s family to reside, without payment of rent, in a dwelling in which the individual has a legal interest.
(4)    “Legal interest” includes an interest in a dwelling:
(i)    as sole owner;
(ii)    as a joint tenant;
(iii)    as a tenant in common;
(iv)    as a tenant by the entireties;
(v)    through membership in a cooperative;
(vi)    under a land installment contract, as defined in § 10–101 of the Real Property Article; or
(vii)    as a holder of a life estate.
(5)    “Rezoned real property” means a dwelling that:
(i)    has been owned and occupied by a homeowner for at least 3 years prior to a zoning change described in item (iii) of this paragraph;
(ii)    was zoned as residential at the time of acquisition; and
(iii)    has been rezoned from a residential to a commercial or industrial zoning classification through comprehensive rezoning not initiated or requested by the homeowner or anyone having an interest in the property.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 2 - Assessment Procedures › Part II - Use Assessments › Section 8-227 - Assessing Rezoned Real Property -- Residential Use Assessment

(a)    (1)    For property to be assessed as rezoned real property under this section and §§ 8-226 and 8-228 of this subtitle:
(i)    the homeowner shall apply to the supervisor on or before April 1 of the taxable year preceding the taxable year for which the use assessment is sought; and
(ii)    the application shall establish to the satisfaction of the Department that the property is rezoned real property.
(2)    For good cause the Department may accept an application after April 1 but on or before May 1 of the taxable year preceding the taxable year for which the use assessment is sought.
(3)    The county shall assist in the verification of the initiation of zoning changes that occurred prior to July 1, 1990.
(b)    (1)    Rezoned real property shall be assessed based upon its residential use and not upon a use allowed under a commercial or industrial zoning classification.
(2)    Rezoned real property shall be treated as residential real property for property assessment purposes, including the grant of property tax credits or other benefits provided under this article or local law.
(c)    The Department shall adopt regulations to carry out the residential use assessment provided under this section and §§ 8-226 and 8-228 of this subtitle.
(d)    The Department shall give notice to homeowners of properties that have been rezoned to a commercial or industrial classification of the possible residential use assessment provided under this section and §§ 8-226 and 8-228 of this subtitle. The notice shall include any information needed to convey:
(1)    eligibility requirements;
(2)    filing deadlines;
(3)    applicable limitations; and
(4)    contact information for application forms.
(e)    The Department shall notify an applicant in writing if the applicant is not eligible for the residential use assessment.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 2 - Assessment Procedures › Part II - Use Assessments › Section 8-228 - Assessing Rezoned Real Property -- Termination of Status; Penalties

(a)    If a part of any rezoned real property is subdivided by a recorded plat, is used for a purpose other than a residential use, or is transferred to someone other than an immediate family member of the owner, the property ceases to be rezoned real property and the residential use assessment under this section and §§ 8-226 and 8-227 of this subtitle shall terminate and the Department shall value and assess the property in accordance with the provisions of Subtitle 1 of this title.
(b)    If the residential use assessment is terminated under subsection (a) of this section, the homeowner who paid taxes based on the residential use assessment shall pay to the Department a penalty as calculated in subsection (c) of this section.
(c)    (1)    The penalty due is calculated based on the difference between the assessment of the property based on its residential use as rezoned real property and the assessment required under subsection (a) of this section multiplied by the sum of the State, county, and municipal tax rates for the current tax year.
(2)    The total penalty due is equal to the amount determined in paragraph (1) of this subsection multiplied by the number of years, not exceeding 3, for which the homeowner received a residential use assessment under this section and §§ 8-226 and 8-227 of this subtitle.
(3)    Annual interest at the rate of 12% shall apply to the penalty calculated under this subsection.
(d)    The proceeds of the penalty collected under this section shall be distributed to the State, county, and municipal governments in the proportion that each tax rate bears to the total of the State, county, and municipal tax rates.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 2 - Assessment Procedures › Part III - Special Assessments › Section 8-230 - Assessing of Improvements Damaged by Fire, Flood, or Shifting Land

(a)    In this section, “improvements” means improvements made before January 1, 1977, to real property:
(1)    occupied by the owner; and
(2)    used as the principal place of residence of the owner.
(b)    Except for flooding solely caused by tidal water, improvements shall be assessed on the basis of the reduced value of the improvements if the improvements had been damaged by and were subject to a substantial threat of recurring damage by:
(1)    flooding;
(2)    shifting land masses; or
(3)    unstable soils or soil fault conditions.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 2 - Assessment Procedures › Part III - Special Assessments › Section 8-231 - Assessing of Improvements -- Property Damaged or Destroyed by Natural Occurrences

If the assessment of real property used for purposes other than commercial purposes is not reduced or abated because of damage or destruction from flood, fire, storm, or any natural occurrence, the replacement or restoration of the real property by real property of comparable size, quality, construction, and utility may not be assessed at an amount greater than the assessment of the real property before the damage or destruction until the next assessment under § 8-104(b) of this title.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 2 - Assessment Procedures › Part III - Special Assessments › Section 8-232 - Assessing of Improvements -- Manure Banks

A manure bank or other facility located above or below the ground and used for the storage of animal wastes from poultry or agricultural livestock production may not be assessed to the owner of the real property on which it is located.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 2 - Assessment Procedures › Part III - Special Assessments › Section 8-233 - Assessing of Improvements -- Medical Condition of Residents

(a)    In this section, “change” includes an improvement or an addition.
(b)    Subject to the provisions of this section, a change to a building may not be assessed to the owner of the building for the period of time that a resident of the building with a health or medical condition occupies the building if:
(1)    the building is used as a dwelling; and
(2)    the change to the building is required for the health or medical condition of the resident of the building.
(c)    The owner of the building shall submit to the supervisor:
(1)    a statement from a licensed physician showing sufficient evidence of medical necessity or a substantial physical inconvenience of the resident; and
(2)    annually an affirmation that the resident lives in the building.
(d)    The assessment of the changes exempted under this section may not exceed 10% of the total assessment of the real property on which the building is located.
(e)    The Department shall adopt regulations to provide:
(1)    criteria to determine what is sufficient evidence of a health or medical condition;
(2)    the form of the annual affirmation of residence; and
(3)    criteria to determine what changes are required for the health or medical condition.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 2 - Assessment Procedures › Part III - Special Assessments › Section 8-234 - Assessing of Improvements -- Mobile Homes

(a)    In this section, “mobile home” includes a trailer, a house trailer, a trailer coach, or a mobile home that:
(1)    is used or can be used for residential purposes; and
(2)    is permanently attached to land or connected to utility, water, or sewage facilities.
(b)    Except as provided in subsection (c) of this section and notwithstanding §§ 7-220, 7-230, and 7-231 of this article, a mobile home shall be assessed to the owner of the land on which the mobile home is located on the same basis as improvements to real property.
(c)    A mobile home may not be assessed under this section if it:
(1)    is unoccupied and for sale; or
(2)    is located temporarily in a rented space in a trailer park or mobile home court.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 2 - Assessment Procedures › Part III - Special Assessments › Section 8-235 - Assessing of Improvements -- Normal Repairs and Maintenance

(a)    In this section, “normal repairs and maintenance”:
(1)    means an expenditure to replace original components of a building to maintain the physical character of the building in its current condition; and
(2)    includes:
(i)    interior or exterior painting;
(ii)    landscaping;
(iii)    fencing;
(iv)    replacing gutters or downspouts;
(v)    adding storm windows, storm doors, or weatherstripping;
(vi)    adding insulation;
(vii)    electric rewiring;
(viii)    replacing plumbing and light fixtures;
(ix)    replacing a furnace with more efficient oil or gas burners;
(x)    redecorating;
(xi)    installing new ceilings or wall surfaces;
(xii)    removing room partitions to change the shape of a room;
(xiii)    replacing a roof with a roof of a similar type and material;
(xiv)    replacing an existing driveway and lead walk;
(xv)    repairing a foundation because of structural defect or age if there is no enlargement of the improvement or building; and
(xvi)    replacing an existing air conditioner or other built–in appliance.
(b)    Normal repairs and maintenance may not be separately assessed for inclusion in the assessment of real property used for residential purposes.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 2 - Assessment Procedures › Part III - Special Assessments › Section 8-236 - Assessing of Improvements -- Radiation Fallout Shelters

(a)    As used in this section, “radiation fallout shelter” means a structure that is:
(1)    constructed:
(i)    outside of another building;
(ii)    as an underground or partially underground addition to or an alteration of an existing building; or
(iii)    as an underground part of a new building, but from materials more dense than the general materials used for the other parts of the building;
(2)    constructed in accordance with specifications published by the United States Office of Civil and Defense Mobilization for a shelter type or design approved by that office to provide protection from radiation fallout; and
(3)    located on land occupied for residential purposes by not more than 2 families.
(b)    (1)    A radiation fallout shelter that is not used for any other purpose may not be assessed to the owner of the property on which the shelter is located.
(2)    Any other structure used to provide protection from radiation fallout shall be assessed on the basis of the difference in the value of the improvements to the real property as actually constructed and the value if constructed of materials similar to the residence on the property.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 2 - Assessment Procedures › Part III - Special Assessments › Section 8-237 - Assessing of Improvements -- Septic Systems and Wells

A septic system or a well that functions in a deficient manner shall be assessed to the owner of the real property on which it is located on the basis of the deficiency, if:
(1)    the owner of the real property:
(i)    notifies the supervisor; and
(ii)    states that the condition affects the value of the real property; and
(2)    the supervisor considers that the deficiency affects the value of the real property.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 2 - Assessment Procedures › Part III - Special Assessments › Section 8-238 - Assessing of Improvements -- Shore Erosion Structures

A seawall, bulkhead, or other structure installed solely to prevent shore erosion or damage by wave action of any body of water may not be assessed as an improvement, unless the seawall, bulkhead, or other structure is part of another improvement.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 2 - Assessment Procedures › Part III - Special Assessments › Section 8-239 - Assessing of Improvements -- Silos

A silo may not be assessed to the owner of the real property on which it is located if the silo is used for the processing or storage of animal feed as an incidental operation of the farm on which the silo is located.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 2 - Assessment Procedures › Part III - Special Assessments › Section 8-240 - Assessing of Improvements -- Solar Energy or Geothermal Systems

(a)    If no conventional heating and cooling system exists in a building, a solar energy or geothermal heating and cooling system shall be assessed to the owner of the real property on which it is located at not more than the value of a conventional system.
(b)    If a solar energy or geothermal heating and cooling system is installed in addition to a conventional system in a building, the combined system may be assessed to the owner of the real property on which it is located at not more than the value of the conventional system.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 3 - County Assessment Procedures › Section 8-302 - Assessing of Improvements -- Airplane Landing Area

(a)    For purposes of the county property tax only, in any county in which authorized by the governing body of the county, an improved aircraft landing area may not be assessed to the owner of the real property on which it is located if the landing area is:
(1)    located on privately owned land;
(2)    used by the public; and
(3)    licensed under Title 5 of the Transportation Article.
(b)    The property eligible for an exemption under subsection (a) of this section may include an approach zone and taxiway.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 3 - County Assessment Procedures › Section 8-303 - Assessing of Improvements -- Fair Hill Property in Cecil County

For purposes of the Cecil County property tax only, the buildings located at Fair Hill that are used primarily for fund raising events for the Union Hospital of Cecil County may not be assessed to the owner of the land on which they are located. These buildings are:
(1)    farmers’ grandstand and bleachers;
(2)    National Cup, Aintree, and Fair Hill stands;
(3)    Mutuel Building;
(4)    green barn for races;
(5)    secretary’s office;
(6)    jockey room;
(7)    main race, tea, cow, and storage barns;
(8)    water tower;
(9)    grandstand cow show area;
(10)    Butler Building; and
(11)    toilet facilities.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 4 - Assessment Preparation and Modification › Section 8-402 - Real Property Assessments -- Service of Notice

(a)    (1)    The notice required by § 8–401 of this subtitle shall be served on the owner or other appropriate person:
(i)    by leaving a copy of the notice at the person’s residence;
(ii)    by sending a copy of the notice by United States mail to the mailing address of the owner;
(iii)    by personal service by the sheriff in the same manner as original service is required in a civil action;
(iv)    by e–mail, if within the past 3 years the recipient has provided to the Department an e–mail address and requested to receive the notices by e–mail; or
(v)    if the owner is unknown, not residing at the real property, or cannot be found by:
1.    delivering a copy of the notice to a person in possession of the real property; or
2.    posting a copy of the notice at a conspicuous location on the real property.
(2)    Though not a condition precedent to the validity of the value in the notice, if the mailing or e–mail address of an owner not residing at the real property is known, the notice shall be sent to that address.
(b)    If a notice is sent under this section, the supervisor shall retain a record of the date of sending and the name and address of the person to whom the notice is sent.
(c)    If the service under subsection (a) of this section is given to the person charged with paying the property tax, this section is deemed complied with even if that person is accountable to shareholders or other persons.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 4 - Assessment Preparation and Modification › Section 8-403 - Real Property Assessments -- Interrogatories

With the notice required by § 8-401 of this subtitle, the Department or supervisor may submit interrogatories relevant to:
(1)    the value, classification, or assessment of the real property described in the notice; or
(2)    any other property owned by the person who is sent the notice.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 4 - Assessment Preparation and Modification › Section 8-404 - Real Property Assessments -- Appeal of Notice

(a)    A person who receives a notice under § 8-401 of this subtitle may appeal the value or classification, if that person replies as provided by Title 14, Subtitle 5 of this article.
(b)    If any real property is transferred to a new owner at a time that prevents the notice from being mailed before January 1 to a new owner, the Department shall mail a new notice to the new owner. The new owner may appeal the value or classification as provided by Title 14, Subtitle 5 of this article.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 4 - Assessment Preparation and Modification › Section 8-405 - Real Property Assessments -- Appeal Hearing Dates

(a)    A person who has received a notice under § 8–401 of this subtitle and has appealed the value or classification under § 8–404 of this subtitle shall be notified by the supervisor of the date and time of the hearing.
(b)    Unless the property owner requests a postponement under § 1–402 of this article, for a dwelling as defined in § 9–105 of this article, the hearing shall occur no later than 120 days after the date that the Department received the appeal of the value or classification.
(c)    If a person notified under subsection (a) of this section requests, the supervisor shall offer alternate dates and times for hearings. To the extent possible, these dates and times shall:
(1)    reflect a mutually convenient hearing schedule; and
(2)    provide for some Saturday and evening hearings as required.
(d)    The supervisor may provide group hearings for blocks or communities if the real property is similar or has similar characteristics.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 4 - Assessment Preparation and Modification › Section 8-406 - Real Property Assessments -- Appeal Hearing

(a)    The person who has appealed a notice may:
(1)    appear in person or by an agent; and
(2)    present any evidence at or prior to the hearing concerning the real property.
(b)    If the person does not appear at the hearing, the supervisor may determine the value or classification of the real property taking into account the available information and the best judgment of the supervisor.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 4 - Assessment Preparation and Modification › Section 8-407 - Real Property Assessments -- Final Notice

(a)    (1)    Except as provided in paragraph (2) of this subsection, if an appeal is filed under § 8–404 of this subtitle or if a petition for review is filed, the supervisor shall give written notice of the final value or classification determined by the supervisor to the person who has appealed or filed a petition for review.
(2)    For a dwelling as defined in § 9–105 of this article, the supervisor shall give written notice no later than 60 days after the hearing under § 8–405 of this subtitle.
(b)    The final notice shall notify the person of the right to appeal the final value or classification to a property tax assessment appeal board on or before 30 days from the date of the final notice. The notice shall contain the name and address of the appropriate board.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 4 - Assessment Preparation and Modification › Section 8-409 - Personal Property Assessments -- Service of Notice

(a)    The notice required by § 8–408 of this subtitle shall be served on the owner or other appropriate person by:
(1)    sending a copy of the notice by:
(i)    United States mail to the mailing address of the owner; or
(ii)    e–mail, if within the past 3 years the recipient has provided to the Department an e–mail address and requested to receive the notices by e–mail; or
(2)    if the owner is a nonresident of the State, or unknown or cannot be found, delivering a copy of the notice to a person in possession of the personal property.
(b)    When a notice is sent under this section, the Department or supervisor shall retain a record of the date of sending and the name and address of the person to whom the notice is sent.
(c)    If the service under subsection (a) of this section is given to the person charged with paying the property tax, this section is deemed complied with even if that person is accountable to shareholders or other persons.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 4 - Assessment Preparation and Modification › Section 8-410 - Personal Property Assessments -- Interrogatories

With the notice required by § 8-408 of this subtitle, the supervisor or Department may submit interrogatories relevant to:
(1)    the value, classification, or assessment of the personal property described in the notice; or
(2)    any other property owned by the person who is sent the notice.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 4 - Assessment Preparation and Modification › Section 8-412 - Personal Property Assessments -- Appeal Hearing Dates

(a)    A person who has received a notice under § 8-408 of this subtitle and has appealed the value or classification under § 8-411 of this subtitle shall be notified by the Department or supervisor of the date and time of the hearing.
(b)    If a person notified under subsection (a) of this section requests, the supervisor or Department shall offer alternate dates and times for hearings. To the extent possible, these dates and times shall:
(1)    reflect a mutually convenient hearing schedule; and
(2)    provide for some Saturday and evening hearings as required.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 4 - Assessment Preparation and Modification › Section 8-413 - Personal Property Assessments -- Appeal Hearing

(a)    The person who has appealed a notice may:
(1)    appear in person or by an agent; and
(2)    present any evidence at or prior to the hearing to substantiate the value or classification claimed for the personal property.
(b)    If the person does not appear at the hearing, the Department or supervisor may determine the value or classification of the personal property taking into account the available information and the best judgment of the supervisor or the Department.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 4 - Assessment Preparation and Modification › Section 8-414 - Personal Property Assessments -- Final Notice

(a)    If an appeal is filed under § 8-411 of this subtitle or if a petition for review is denied, the Department or supervisor shall give written notice of the final value or classification determined by the Department or supervisor to the person who has appealed or filed a petition for review.
(b)    The final notice shall notify the person of the right to appeal the final value or classification to the next higher assessing authority on or before 30 days from the date of the final notice. The notice shall contain the name and address of the next higher assessing authority.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 4 - Assessment Preparation and Modification › Section 8-416 - When Assessments Are Final

(a)    Assessments of personal property for a taxable year are based on information as of the preceding date of finality and are final as of the date of the notice unless appealed under § 8-411 of this subtitle.
(b)    Except for real property that subsequently becomes assessable for the semiannual date of finality or quarterly date of finality, real property assessments are final as of the date of finality.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 4 - Assessment Preparation and Modification › Section 8-417 - Escaped Property -- Assessing Of

(a)    In this section, “escaped property” means any property that:
(1)    is subject to assessment for property tax purposes; and
(2)    has not been assessed.
(b)    Notwithstanding § 8-418 of this subtitle, after it is discovered, escaped property is assessed in the same manner as other similar property is assessed.
(c)    (1)    When escaped property is assessed it is placed on the assessment roll and tax roll and is subject to property tax for:
(i)    the current taxable year; and
(ii)    not more than 3 previous taxable years.
(2)    The county tax imposition for each county or municipal corporation tax imposition for each municipal corporation shall be deemed to have covered all property that was not assessed but which should have been assessed for the year that any county or municipal corporation tax was imposed.
(d)    If personal property is assessed at less than its value as a result of the owner inaccurately reporting the cost or other information as to the property, the underassessed part of the property shall be treated as escaped property.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 4 - Assessment Preparation and Modification › Section 8-418 - Escaped Personal Property -- Penalty and Notice

(a)    After any personal property that is subject to assessment by § 8-417(d) of this subtitle as escaped property is assessed, the Department shall determine if:
(1)    the owner failed to report accurately the cost or other information as to the escaped property; and
(2)    the failure to report accurately caused the escaped property to be assessed at less than its value.
(b)    (1)    Notice of the assessment of escaped property under § 8-417(d) of this subtitle and the imposition of any penalty under § 14-705 of this article shall be given as provided by § 14-402 of this article.
(2)    The notice shall separately state:
(i)    the assessment of the escaped property; and
(ii)    the penalty imposed under § 14-705 of this article.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 4 - Assessment Preparation and Modification › Section 8-419 - Correction of Assessments After Date of Finality

(a)    (1)    In this subsection, “appropriate official” means:
(i)    except as otherwise provided in this paragraph, the Department or supervisor and the county or municipal corporation treasurer;
(ii)    in Baltimore City, the Department or supervisor and the city solicitor;
(iii)    in Montgomery County, the Department or supervisor and the director of finance; and
(iv)    for municipal corporations in Caroline County, the Department or supervisor and the appropriate town board.
(2)    Notwithstanding failure to file a protest of an assessment and after the date of finality for an assessment, the appropriate official may issue an order decreasing or abating an assessment:
(i)    to correct an erroneous assessment;
(ii)    to correct an improper assessment; and
(iii)    to prevent injustice.
(b)    The order shall state clearly the reasons for decreasing or abating the assessment.
(c)    (1)    The Department may audit any personal property assessment after the assessment is made.
(2)    If, as a result of the audit, the Department determines that the assessment is:
(i)    greater than the assessment previously made, the Department shall make an assessment of the difference; or
(ii)    less than the assessment previously made, the Department shall abate the difference.
(3)    If action is taken under paragraph (2) of this subsection, the Department shall send a notice of assessment to the owner by:
(i)    mail; or
(ii)    e–mail, if within the past 3 years the recipient has provided to the Department an e–mail address and requested to receive the notices by e–mail.
(4)    The notice may be appealed as provided by Title 14, Subtitle 5 of this article.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 4 - Assessment Preparation and Modification › Section 8-420 - Assessment and Tax Rolls -- Preparation and Form

(a)    On or before the beginning of each taxable year and before half-year taxes are due, the supervisors shall prepare and deliver to the collector for each county an assessment roll to be used to prepare the tax roll.
(b)    Each assessment roll shall contain for each listed property:
(1)    the name and address of the owner;
(2)    a brief description of the property; and
(3)    the value and assessment of the property.
(c)    From the assessment roll, the collector shall prepare a tax roll that contains the information from the assessment roll that is necessary to prepare the property tax bill.
(d)    If data processing equipment is used to prepare assessment rolls, the property tax rolls and property tax bills shall describe the properties as they are listed in the assessment records.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 4 - Assessment Preparation and Modification › Section 8-421 - Assessment Bases -- Certification

(a)    When a supervisor delivers the assessments to a collector, the supervisor shall also submit to the Comptroller and the Department a statement under oath that shows the assessments of all real property in the county except operating real property.
(b)    The form of the certification is determined by the Comptroller and the Department.
(c)    The Department shall certify assessments of personal property and operating property to the county or municipal corporation tax collector as soon as practical after making those assessments.
(d)    The form of the personal property and operating property certification is determined by the Department.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 4 - Assessment Preparation and Modification › Section 8-422 - Effect of Change in Method of Computing Real Property Assessments

For the purpose of construction of any State or local law, an assessment of real property for a taxable year beginning after June 30, 2001 that is compared to an assessment that is effective on or before September 30, 2000, shall be computed so that:
(1)    the two assessments are compared at the same percent of value, and any tax rate applied to the assessments is adjusted proportionately, if necessary; and
(2)    there is no change in the amount of tax due, tax relief authorized, computation of assessment ratio, or other computation based on assessments solely as a result of the change in the method of computing assessments effective October 1, 2000.
2023 Maryland Statutes › Tax - Property › Title 9 - Property Tax Credits and Property Tax Relief › Subtitle 1 - Statewide Mandatory › Section 9-101 - Elderly or Disabled Homeowners

(a)    (1)    In this section the following words have the meanings indicated.
(2)    “Homeowner” means an individual who:
(i)    received a property tax credit under a repealed law;
(ii)    continues to have a legal interest in the dwelling for which a property tax credit under a repealed law was granted; and
(iii)    in any given year would qualify for a property tax credit under a repealed law.
(3)    “Repealed law” means a repealed law that:
(i)    in the taxable year 1974-1975 granted a tax credit to elderly or disabled individuals; or
(ii)    in the taxable year 1975-1976 granted a property tax credit to disabled individuals.
(b)    It is the intent of the General Assembly that all homeowners who received a property tax credit under a repealed law shall continue to receive benefits identical to the benefits under the repealed law in order not to cause a financial loss to any homeowner who would receive lesser benefits under § 9-104 of this subtitle.
(c)    (1)    A homeowner is eligible for the full benefits identical to the benefits of the repealed law in any taxable year that the homeowner meets the requirements of the repealed law.
(2)    If in any succeeding taxable year a homeowner fails to qualify under the repealed law, the homeowner shall be granted a property tax credit under the repealed law in the next taxable year that the homeowner qualifies.
(d)    The property tax credit of a homeowner shall be calculated under:
(1)    a repealed law; and
(2)    § 9-104 of this subtitle.
(e)    A homeowner shall receive a property tax credit under this section equal to the greater of the 2 amounts calculated under subsection (d) of this section.
(f)    If a surviving spouse of a homeowner has not remarried and meets the qualifications of the repealed law except for age or disability, the property tax credit under this section is available to the unmarried surviving spouse.
(g)    Each county or municipal corporation is responsible for the cost of any property tax credit granted under this section to a homeowner that exceeds the cost the State is required to pay under § 9-104 of this subtitle.