reglab/statecodes huggingface dataset:
2023 Maryland Statutes › Tax - Property › Title 9 - Property Tax Credits and Property Tax Relief › Subtitle 2 - Statewide Optional › Section 9-262 - Dwelling Owned by a 9-1-1 Specialist

(a)    (1)    In this section the following words have the meanings indicated.
(2)    “Dwelling” has the meaning stated in § 9–105 of this title.
(3)    “9–1–1 specialist” means an employee of a county public safety answering point, or an employee working in a county safety answering point, whose duties and responsibilities include:
(i)    receiving and processing 9–1–1 requests for emergency assistance;
(ii)    other support functions directly related to 9–1–1 requests for emergency assistance; or
(iii)    dispatching law enforcement officers, fire rescue services, emergency medical services, and other public safety services to the scene of an emergency.
(b)    The governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on a dwelling located in the county or municipal corporation that is owned by a 9–1–1 specialist if the 9–1–1 specialist is otherwise eligible for the credit authorized under § 9–105 of this title.
(c)    For any taxable year, the credit under this section may not exceed the lesser of:
(1)    $2,500 per dwelling; or
(2)    the amount of property tax imposed on the dwelling.
(d)    The governing body of a county or a municipal corporation may establish, by law:
(1)    subject to subsection (c) of this section, the amount of the credit under this section;
(2)    the duration of the credit;
(3)    additional eligibility requirements for 9–1–1 specialists to qualify for the credit;
(4)    procedures for the application and uniform processing of requests for the credit; and
(5)    any other provisions necessary to carry out this section.
2023 Maryland Statutes › Tax - Property › Title 9 - Property Tax Credits and Property Tax Relief › Subtitle 2 - Statewide Optional › Section 9-263 - Qualified Opportunity Zone Business Property Vacant for More Than 12 Months Prior to Acquisition

(a)    (1)    In this section the following words have the meanings indicated.
(2)    “Base year” means the taxable year immediately before the taxable year in which a property tax credit under this section is to be granted.
(3)    (i)    “Base year value” means the value of the property used to determine the assessment on which the property tax on real property was imposed for the base year.
(ii)    “Base year value” does not include the value of any new real property that was first assessed in the base year.
(4)    “Eligible assessment” means the difference between the base year value and the actual value as determined by the Department for the applicable taxable year in which the tax credit under this section is to be granted.
(5)    “Qualified opportunity fund” has the meaning stated in § 1400Z–2 of the Internal Revenue Code.
(6)    “Qualified opportunity zone business property” has the meaning stated in § 1400Z–2 of the Internal Revenue Code.
(b)    The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a tax credit under this section against the property tax imposed on the eligible assessment of a qualified opportunity zone business property if the property was vacant for at least 12 months before the acquisition of the property by a qualified opportunity fund.
(c)    The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may establish, by law:
(1)    the amount and duration of the credit under this section;
(2)    additional eligibility criteria for the credit under this section;
(3)    procedures for the application and uniform processing of requests for the credit; and
(4)    any other provisions necessary to carry out this section.
(d)    On or before January 1 of the calendar year following the year in which the opportunity zone tax credit is initiated, and each January 1 thereafter, a county or municipal corporation that grants a tax credit under this section shall submit a report, in accordance with § 2–1257 of the State Government Article, to the Senate Budget and Taxation Committee and the House Ways and Means Committee that describes:
(1)    the tax credit program; and
(2)    the economic impact of the tax credits granted under this section on the opportunity zones.
2023 Maryland Statutes › Tax - Property › Title 9 - Property Tax Credits and Property Tax Relief › Subtitle 2 - Statewide Optional › Section 9-264 - Property Used for Public School Robotics Program

(a)    The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on real property that is used for the purposes of a public school robotics program or nonprofit robotics program in the State.
(b)    The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
(1)    the amount and duration of the tax credit under this section;
(2)    additional eligibility criteria for the tax credit under this section; and
(3)    any other provision necessary to carry out this section.
2023 Maryland Statutes › Tax - Property › Title 9 - Property Tax Credits and Property Tax Relief › Subtitle 2 - Statewide Optional › Section 9-266 - Credit for Business Entities Affected by State of Emergency

(a)    The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on real or personal property that is owned or leased by a business entity affected by a state of emergency declared under Title 14 of the Public Safety Article.
(b)    The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
(1)    the amount and duration of the tax credit under this section;
(2)    additional eligibility criteria for the tax credit;
(3)    regulations and procedures for the application and uniform processing of requests for the tax credit; and
(4)    any other provision necessary to carry out the tax credit under this section.
2023 Maryland Statutes › Tax - Property › Title 9 - Property Tax Credits and Property Tax Relief › Subtitle 2 - Statewide Optional › Section 9-267 - Property Tax Credit for Surviving Spouses of Fallen Service Members

(a)    In this section, “dwelling” has the meaning stated in § 9–105 of this title.
(b)    The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on the dwelling of a surviving spouse of a fallen service member, if the surviving spouse has not remarried and is ineligible for the property tax exemption under § 7–208 of this article.
(c)    The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation:
(1)    shall define, by law, who is a fallen service member; and
(2)    may provide, by law, for:
(i)    the amount and duration of the tax credit;
(ii)    additional eligibility criteria for the tax credit under this section;
(iii)    regulations and procedures for the application and uniform processing of requests for the tax credit; and
(iv)    any other provision necessary to carry out the tax credit under this section.
2023 Maryland Statutes › Tax - Property › Title 9 - Property Tax Credits and Property Tax Relief › Subtitle 3 - Counties to Which General Provisions Are Applicable › Section 9-301 - General Provisions for Counties, Municipal Corporations, and Special Districts

(a)    Except as otherwise specifically provided, the provisions of this section apply to property tax credits granted under this subtitle.
(b)    A property tax credit granted under this subtitle shall be granted against 100% of all property tax or special district charges that otherwise would be due.
(c)    The Mayor and City Council of Baltimore City or the appropriate governing body may adopt regulations necessary to carry out the property tax credit provisions of this subtitle.
(d)    When a tax bill is sent to a taxpayer who is entitled to a property tax credit under this subtitle, the Mayor and City Council of Baltimore City or the appropriate governing body shall give notice of each property tax credit under this subtitle that the taxpayer is entitled to.
(e)    (1)    To receive a property tax credit under this subtitle, a taxpayer shall apply for the property tax credit.
(2)    Except as provided under § 9-312 of this subtitle for Frederick County, if a taxpayer fails to apply for a property tax credit under this subtitle on or before October 1 of each taxable year, the property tax credit may not be granted.
(3)    A taxpayer shall state under oath that the facts in the application are true.
(f)    (1)    The Mayor and City Council of Baltimore City or each governing body that grants a property tax credit under this subtitle shall designate the administrative unit or official to administer each tax credit that it grants under this subtitle.
(2)    Annually on or before December 31, the Mayor and City Council of Baltimore City or each governing body that grants a property tax credit under this subtitle shall submit to the Department on the form that the Department provides:
(i)    the total value of all property tax credits granted by the governing body under this subtitle;
(ii)    an itemized list of the property tax credits granted for real property; and
(iii)    an itemized list of the property tax credits granted for personal property.
(3)    The Mayor and City Council of Baltimore City or each governing body that grants a property tax credit under this subtitle shall:
(i)    in the same manner as the assessment roll, make available for public inspection bound copies of the forms required by paragraph (2) of this subsection; and
(ii)    identify clearly on the tax roll the properties that are granted a property tax credit under this subtitle.
2023 Maryland Statutes › Tax - Property › Title 9 - Property Tax Credits and Property Tax Relief › Subtitle 3 - Counties to Which General Provisions Are Applicable › Section 9-309 - Cecil County

(a)    The governing body of Cecil County and of a municipal corporation in Cecil County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on:
(1)    property that is owned by the Society for the Preservation of Maryland Antiquities, Incorporated; and
(2)    property that is owned by the Friends of the Library of Cecil County, Maryland, Incorporated.
(b)    The governing body of Cecil County or of a municipal corporation in Cecil County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on:
(1)    property that is owned by the Upper Chesapeake Watershed Association and is used:
(i)    to assist in the preservation of a wild nature area;
(ii)    to establish a nature reserve or other protected area; or
(iii)    generally to promote conservation;
(2)    property that is owned by an incorporated, nonprofit fire company or rescue squad, if the property:
(i)    is leased for more than 60 days during any 12–month period under a contractual agreement for the operation of the fire company’s fire hall; and
(ii)    would qualify for the exemption under § 7–209 of this article if leased for not more than 60 days during any 12–month period; and
(3)    property that:
(i)    is owned by:
1.    a little league organization in Cecil County; or
2.    a nonprofit organization that allows a little league organization of Cecil County to use their property for youth amateur athletics; and
(ii)    is actually used exclusively for the purposes of a little league organization of Cecil County.
(c)    (1)    The governing body of a municipal corporation in Cecil County may grant, by law, a property tax credit under this section against the municipal corporation property tax imposed on residential real property that is:
(i)    owned by an individual serving as a member of a volunteer fire company as defined under § 3–1101 of the Courts and Judicial Proceedings Article;
(ii)    occupied as the principal residence of an individual serving as a member of a volunteer fire company as defined under § 3–1101 of the Courts and Judicial Proceedings Article; and
(iii)    located within the jurisdiction of the municipal corporation.
(2)    The municipal corporation may provide, by law, for:
(i)    the amount of a property tax credit under this subsection;
(ii)    the duration of a property tax credit under this subsection; and
(iii)    any other provision necessary to carry out this subsection.
2023 Maryland Statutes › Tax - Property › Title 9 - Property Tax Credits and Property Tax Relief › Subtitle 3 - Counties to Which General Provisions Are Applicable › Section 9-316 - Kent County

(a)    (1)    In this section the following words have the meanings indicated.
(2)    “Commerce zone” means a priority funding area in Kent County designated by the governing body of Kent County as a commerce zone.
(3)    “New, improved, or expanded premises” means commercial or industrial real property, including a building or part of a building that has not been previously occupied, where a business entity locates to conduct business.
(b)    The governing body of Kent County may grant, by law, a property tax credit under this section against the county property tax imposed on real property owned by a business entity that meets the requirements specified under this section.
(c)    To qualify for a property tax credit under this section, a business entity shall obtain new, improved, or expanded premises in a commerce zone by:
(1)    purchasing newly constructed premises;
(2)    constructing new premises;
(3)    causing new premises to be constructed; or
(4)    improving existing premises for occupation by the business entity.
(d)    If a business entity meets the requirements under subsection (c) of this section, the property tax credit granted under this section shall equal a percentage of the amount of county property tax imposed on the assessment of the new, improved, or expanded premises, as follows:
(1)    50% for each of the first 5 taxable years;
(2)    25% in taxable years 6 and 7;
(3)    15% in taxable years 8 through 10; and
(4)    0% for each taxable year thereafter.
(e)    The governing body of Kent County may provide, by law, for:
(1)    the specific eligibility requirements for the tax credit authorized under this section;
(2)    any additional limitations on eligibility for the credit; and
(3)    any other provision necessary to implement the credit.
2023 Maryland Statutes › Tax - Property › Title 9 - Property Tax Credits and Property Tax Relief › Subtitle 3 - Counties to Which General Provisions Are Applicable › Section 9-324 - Wicomico County

(a)    The governing body of Wicomico County and the governing body of a municipal corporation in Wicomico County may grant a property tax credit under this section against the county and municipal corporation property tax imposed on property that is owned by the East Side Men’s Club, Inc.
(b)    (1)    The governing body of Wicomico County may grant, by law, a property tax credit against the county property tax imposed on agricultural land and agricultural easements, not including any improvements, that are located in an agricultural preservation district.
(2)    In establishing a tax credit under this subsection, the governing body of Wicomico County shall specify:
(i)    the amount and duration of the credit;
(ii)    the qualification and application procedures for the credit;
(iii)    the circumstances under which the credit shall terminate;
(iv)    the liability of the property owner in the event of termination of the credit; and
(v)    any other requirement or procedure related to the credit and considered necessary.
(c)    (1)    The governing body of Wicomico County or the governing body of a municipal corporation in Wicomico County may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on property that is owned by the Salisbury Area Chamber of Commerce, Inc.
(2)    The governing body of Wicomico County or of a municipal corporation in Wicomico County may provide, by law, for:
(i)    the amount and duration of a property tax credit under this subsection; and
(ii)    any other provision necessary to carry out this subsection.
(d)    (1)    The governing body of Wicomico County or the governing body of a municipal corporation in Wicomico County may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on real property that is used for a hotel or residential development project that:
(i)    is newly constructed or involves substantial rehabilitation or revitalization of existing structures; and
(ii)    substantially increases the assessed value of the property.
(2)    The governing body of Wicomico County or of a municipal corporation in Wicomico County may provide, by law, for:
(i)    the amount and duration of the tax credit under this subsection;
(ii)    eligibility requirements for the tax credit;
(iii)    application procedures for the tax credit; and
(iv)    any other provision necessary to carry out this subsection.
2023 Maryland Statutes › Tax - Property › Title 9 - Property Tax Credits and Property Tax Relief › Subtitle 4 - Counties to Which General Provisions Are Not Applicable › Section 9-401 - Newly Constructed or Substantially Rehabilitated Dwellings That Are Unsold, Unrented, and Unoccupied in Baltimore City

(a)    In this section, “dwelling”:
(1)    means a newly constructed or substantially rehabilitated dwelling in Baltimore City, that is unsold, unrented, and unoccupied; and
(2)    does not include land.
(b)    A property tax credit granted under this section applies only to the county property tax.
(c)    The governing body of Baltimore City may grant a property tax credit not exceeding 100% against the county tax imposed on the dwelling.
(d)    (1)    A property tax credit under this section may not be granted:
(i)    for any dwelling that is used as an office or sample home by the builder or the owner; or
(ii)    for more than 3 dwellings of an owner each year.
(2)    This section does not change the regular assessment procedures that are applicable in Baltimore City.
(e)    The governing body of Baltimore City may provide for procedures necessary to apply for a property tax credit under this section.
(f)    When the owner of a dwelling applies to the governing body of Baltimore City for a property tax credit under this section, the owner shall certify that the dwelling is unsold, unrented, and unoccupied.
(g)    A recipient of a property tax credit under this section shall send immediately to the governing body of Baltimore City a notice that the dwelling has been sold, rented, or occupied.
(h)    A property tax credit granted under this section is available:
(1)    as long as the dwelling remains unsold, unrented, and unoccupied; and
(2)    over a continuous period of time not exceeding 1 year for any dwelling.
(i)    If a recipient of a property tax credit under this section fails to comply with the provisions of this section, the property tax credit under this section is forfeited immediately.
2023 Maryland Statutes › Tax - Property › Title 9 - Property Tax Credits and Property Tax Relief › Subtitle 4 - Counties to Which General Provisions Are Not Applicable › Section 9-402 - Elderly or Disabled Renters in Certain Counties

(a)    In this section, “county” means:
(1)    Anne Arundel County;
(2)    Frederick County;
(3)    Howard County;
(4)    Montgomery County; and
(5)    Prince George’s County.
(b)    Instead of a property tax credit, the governing body of a county may provide, by law, a grant to any eligible elderly or disabled renter.
(c)    The governing body of a county may establish any qualification for the grant, including an income limit.
(d)    The governing body of a county shall fund the grant from the appropriate county source.
(e)    This section may not be construed to deny the governing body of a county the power to alter, amend, or repeal any law adopted under this section.
2023 Maryland Statutes › Tax - Property › Title 10 - Property Tax Payment › Subtitle 1 - Time of Payment -- in General › Section 10-101 - "Property Tax" Defined

(a)    In this title, “property tax” includes a taxing district tax.
(b)    (1)    For purposes of this title, property newly annexed into a municipal corporation during a period shall be treated as initially added to the tax roll for that period.
(2)    The imposition of the municipal property tax for a partial year on property newly annexed into a municipal corporation shall have no effect on the tax setoff under § 6-305 or § 6-306 of this article.
(3)    Expenses incurred by a county for billing and collecting municipal corporation property taxes for a partial year on property newly annexed into the municipal corporation shall be chargeable to the municipal corporation for which the property taxes are collected.
2023 Maryland Statutes › Tax - Property › Title 10 - Property Tax Payment › Subtitle 1 - Time of Payment -- in General › Section 10-102 - Annual Property Tax Due Dates

(a)    Except as otherwise provided in this title, property tax is due on July 1 in each taxable year.
(b)    Except as provided in § 10-204.3 of this title, property tax that is due on July 1 of the tax year may be paid without interest on or before September 30 of the tax year, and is in arrears after September 30 of the tax year.
(c)    Property tax for a full year that is imposed as of a semiannual date of finality may be paid without interest:
(1)    on or before September 30, if the bill is submitted on or before August 31 of a tax year; or
(2)    on or before 30 days after the date the tax bill is received or reasonably should have been received or available if the tax bill is submitted after September 1 of the tax year.
(d)    Personal property tax may be paid without interest or penalty:
(1)    on or before September 30, if the bill is submitted on or before August 31 of a tax year; or
(2)    on or before 30 days after the date the tax bill is received or reasonably should have been received or available if the tax bill is submitted after September 1 of the tax year.
2023 Maryland Statutes › Tax - Property › Title 10 - Property Tax Payment › Subtitle 1 - Time of Payment -- in General › Section 10-103 - Payment of 1/2-Year Taxes

(a)    Except as provided by § 10-104 of this subtitle, real property that during the period from July 1 to December 31, both inclusive, is completed or is otherwise initially added to the tax roll shall be taxed for the 6-month period from January 1 to the following June 30, both inclusive, at 50% of the annual State, county, municipal corporation, or taxing district property tax rate that is in effect for that taxable year.
(b)    The property tax imposed under this section is due on the later of:
(1)    January 1 of the taxable year; or
(2)    the date after January 1 of the taxable year that the tax bill is received or reasonably should have been received or available.
(c)    Property tax imposed under this section may be paid without interest or penalty on or before 30 days after the date the tax bill is mailed or made available.
2023 Maryland Statutes › Tax - Property › Title 10 - Property Tax Payment › Subtitle 1 - Time of Payment -- in General › Section 10-104 - Payment of 3/4-Year Taxes

(a)    The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may impose, by law, a county or municipal corporation property tax on real property that during the period from July 1 to September 30, both inclusive, is completed or is otherwise initially added to the tax roll. If imposed, the tax shall be for the 9-month period from October 1 to the following June 30, both inclusive, at 75% of the annual county or municipal corporation tax rate that is in effect for that taxable year.
(b)    The county or municipal corporation property tax imposed under this section is due on the later of:
(1)    October 1 of the taxable year; or
(2)    the date that the tax bill is received or reasonably should have been received or is available.
(c)    The county or municipal corporation property tax imposed under this section may be paid without interest or penalty on or before 30 days after the date the tax bill is mailed or made available.
2023 Maryland Statutes › Tax - Property › Title 10 - Property Tax Payment › Subtitle 1 - Time of Payment -- in General › Section 10-105 - Payment of 1/4-Year Taxes

(a)    The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may impose, by law, a county or municipal corporation property tax on real property that, during the period from January 1 to March 30, both inclusive, is completed or otherwise is initially added to the tax roll. If imposed, the tax shall be for the 3-month period from April 1 to June 30, both inclusive, at 25% of the annual county or municipal corporation tax rate that is in effect for that taxable year.
(b)    The county or municipal corporation property tax imposed under this section is due on the later of:
(1)    April 1 of the taxable year; or
(2)    the date that the tax bill is received or reasonably should have been received or is available.
(c)    County or municipal corporation property tax imposed under this section may be paid without interest or penalty on or before 30 days after the date the tax bill is mailed or made available.
2023 Maryland Statutes › Tax - Property › Title 10 - Property Tax Payment › Subtitle 2 - Time of Payment -- Variations › Part I - Deferrals › Section 10-201 - Deferral of County Property Tax -- Montgomery, Anne Arundel, Howard, Baltimore, and Prince George's Counties

(a)    Notwithstanding Subtitle 1 of this title, the governing body of Montgomery County, of Anne Arundel County, of Howard County, of Baltimore County, or of Prince George’s County may authorize, by law, a payment deferral of county property tax for residential real property occupied as the principal residence of the owner.
(b)    (1)    The governing body of Prince George’s County may provide for the payment deferral under subsection (a) of this section to apply to real property rezoned at the initiative of Prince George’s County after July 1, 1974.
(2)    The governing body of Howard County may provide for the payment deferral under subsection (a) of this section to apply to real property rezoned at the initiative of Howard County after July 1, 1984.
(3)    The governing body of Baltimore County may provide for the payment deferral under subsection (a) of this section to apply to real property rezoned at the initiative of Baltimore County after January 1, 1960.
(c)    In Prince George’s County, Baltimore County, and Howard County, the real property eligible for a payment deferral under subsection (a) of this section is limited to the dwelling and curtilage, not exceeding 5 acres, as determined by the supervisor.
(d)    The Montgomery County, Anne Arundel County, Howard County, Baltimore County, or Prince George’s County property tax deferral shall be calculated on any increase in assessment that results directly from a change in zoning classification to a higher intensity use and that was initiated by a government.
(e)    The governing body of Montgomery County, of Anne Arundel County, of Howard County, of Baltimore County, or of Prince George’s County may limit the time period during which the payment of county property tax may be deferred.
2023 Maryland Statutes › Tax - Property › Title 10 - Property Tax Payment › Subtitle 2 - Time of Payment -- Variations › Part I - Deferrals › Section 10-202 - Deferral of County Property Tax -- Prince George's County Planned Development Property

(a)    (1)    In this subsection, “staged–development zoning classification” includes M–A–C, L–A–C, E–I–A, I–3, and other similar comprehensive design or staged–development zoning classifications.
(2)    Except as provided in paragraph (3) of this subsection and notwithstanding Subtitle 1 of this title, the governing body of Prince George’s County may authorize by law a payment deferral of the county property tax for the owner of undeveloped land that is rezoned for industrial or commercial use under a staged–development zoning classification if:
(i)    the industrial or commercial land in the proposed development is at least 25 acres;
(ii)    as determined by the supervisor, the county property tax deferred for each taxable year does not exceed the county property tax on any increase in assessment that would otherwise result directly from the change in zoning classification to industrial or commercial use; and
(iii)    the deferred payment of county property tax is not for land in the proposed development that is zoned for other than industrial or commercial use.
(3)    The governing body of Prince George’s County may not authorize a payment deferral for county property tax for real property located in a development district established under Title 12, Subtitle 2 of the Economic Development Article.
(b)    (1)    A payment deferral under this section begins on the effective date of the later of:
(i)    the Prince George’s County law authorizing the payment deferral; or
(ii)    the change in zoning.
(2)    The payment deferral under this section does not apply to any taxable year before the effective date under paragraph (1)(i) of this subsection.
(c)    (1)    The payment deferral under this section may not be authorized for more than 5 years and ends when:
(i)    a building permit is issued to construct a building on the land subject to this section; or
(ii)    except as provided in paragraph (2) of this subsection, the land subject to this section is rezoned at the request of the owner to a zoning classification that makes the land ineligible for county property tax deferral under this section.
(2)    If a permit is issued to construct a building on any land that is subject to this section and the remainder of the land meets the acreage requirements of subsection (a)(2)(i) of this section, the county property tax may be deferred on the remainder of the land.
(d)    The county property tax that is deferred under this section, and any interest specified in the law authorizing the deferral, are due on the earlier of:
(1)    5 years from the deferral; or
(2)    when the deferral ends under subsection (c)(1) of this section.
2023 Maryland Statutes › Tax - Property › Title 10 - Property Tax Payment › Subtitle 2 - Time of Payment -- Variations › Part I - Deferrals › Section 10-202.1 - Deferral of County Property Tax -- Revitalization Districts in Prince George's County

(a)    In this section, “revitalization district” means a district designated by resolution adopted by the Prince George’s County Council and approved by the County Executive or designated by the governing body of a municipal corporation in Prince George’s County.
(b)    (1)    It is found and declared that there exists within Prince George’s County:
(i)    a number of economically depressed areas in need of revitalization; and
(ii)    deteriorating communities.
(2)    Older commercial centers are decaying. A need exists to provide an incentive to property owners to revive the older communities. New business in these areas would bring about new housing and new jobs. The establishment of revitalization districts with the provision of a tax deferral will give property owners an incentive to renovate deteriorating properties.
(c)    (1)    Subject to paragraph (2) of this subsection, the governing body of Prince George’s County or any municipal corporation within Prince George’s County may by resolution establish revitalization districts for the purpose of encouraging revitalization.
(2)    The governing body of Prince George’s County may not establish a revitalization district within the boundaries of a municipal corporation without the approval of the governing body of the municipal corporation.
(d)    The governing body of Prince George’s County or the governing body of a municipal corporation in Prince George’s County may authorize, by law, the deferral of increased property taxes imposed by that governing body on real property located within a revitalization district that:
(1)    is substantially renovated after the creation of the revitalization district;
(2)    is reassessed as the result of the renovation and is assessed at a higher value than would otherwise have been assessed; and
(3)    is eligible for the tax deferral as provided by local law.
(e)    The governing body authorizing the tax deferral may authorize, by law, procedures for the determination of eligibility of property for the tax deferral by:
(1)    establishing criteria for the extent of renovation;
(2)    requiring approval of the renovation plan; and
(3)    requiring the owner of the property to make application for the deferral.
(f)    The deferral authorized under this section:
(1)    may apply only to the tax liability increase directly attributable to the value added by the renovation of the property;
(2)    may not be granted for a period exceeding 5 years; and
(3)    shall constitute a lien on the property until paid in full.
(g)    (1)    Upon expiration of the deferral, the governing body may provide for payment of the deferred taxes in 1 payment or in annual payments of not more than 5 payments.
(2)    Upon transfer of ownership of the property, the governing body may provide for immediate payment of the deferred taxes in 1 payment.
2023 Maryland Statutes › Tax - Property › Title 10 - Property Tax Payment › Subtitle 2 - Time of Payment -- Variations › Part I - Deferrals › Section 10-203 - Deferral of County Property Tax -- Moderate Income, Multifamily Rental Housing Facilities in Montgomery County

(a)    (1)    Notwithstanding Subtitle 1 of this title, the governing body of Montgomery County may authorize, by law, a payment deferral of county property tax for residential real property that is occupied as a moderate income, multifamily rental housing facility.
(2)    For purposes of the tax payment deferral authorized by this subsection, the governing body of Montgomery County shall define the term “moderate income” through regulations based on § 8 of the United States Housing Act of 1937, as amended.
(b)    The law adopted under subsection (a)(1) of this section shall specify the terms, conditions, and procedures for the property tax payment deferral, including:
(1)    the amount of the payment deferral;
(2)    the duration of the payment deferral; and
(3)    the qualifications for the payment deferral.
(c)    The property tax payment deferral authorized by subsection (a)(1) of this section shall continue until the property no longer meets the criteria, established by the governing body of Montgomery County, of a moderate income, multifamily rental housing facility.
(d)    The accrued deferred property tax is due on property that no longer meets the specified criteria of a moderate income, multifamily rental housing facility.
(e)    The unpaid taxes deferred under the authorization of subsection (a)(1) of this section are a lien against the property.
2023 Maryland Statutes › Tax - Property › Title 10 - Property Tax Payment › Subtitle 2 - Time of Payment -- Variations › Part I - Deferrals › Section 10-204.1 - Deferral of County Property Tax -- Montgomery County

(a)    Notwithstanding Subtitle 1 of this title, the governing body of Montgomery County may authorize, by law, a payment deferral of the county property tax for residential real property occupied as the principal residence of the owner.
(b)    An owner is eligible for a payment deferral under subsection (a) of this section if the owner or at least 1 of the owners:
(1)    has resided in the dwelling for a period of at least 5 consecutive years; and
(2)    meets the income eligibility requirements determined under subsection (c) of this section.
(c)    The governing body of Montgomery County shall specify:
(1)    the amount of the tax that may be deferred, not exceeding the increase in the county property tax from the date the taxpayer elects to defer the payment of the tax;
(2)    restrictions on the amount of the real property eligible for a payment deferral under subsection (a) of this section, except that the amount of eligible property may not be less than the dwelling and curtilage, as determined by the supervisor;
(3)    the duration of the payment deferral under subsection (a) of this section;
(4)    the rate of interest to be paid on the county property tax payment from the due date without a deferral until the date that the county property tax is paid;
(5)    that any mortgagee or beneficiary under a deed of trust be entitled to receive notice of the deferral and of the amount of tax to be deferred; and
(6)    the level of income to determine eligibility for the payment deferral under subsection (a) of this section.
(d)    The county property tax that is deferred under this section and any interest specified in subsection (c)(4) of this section are due when the deferral ends as specified in subsection (c)(3) of this section or immediately upon transfer of ownership of the property for which the property tax has been deferred.
(e)    The governing body of Montgomery County shall specify the cumulative amount of the deferral and related interest in the taxpayer’s annual property tax bill.
(f)    A lien shall attach to the property in the amount of all deferred taxes and interest. The lien shall remain attached until the deferred taxes and interest are paid.
(g)    The governing body of Montgomery County shall authorize the deferral by written agreement. The agreement shall reflect the terms and conditions of the deferral, including notice of the lien. The agreement shall be recorded in the land records of the county.
(h)    Penalties may not be charged during the period of the deferral on any tax payments deferred under this section.
2023 Maryland Statutes › Tax - Property › Title 10 - Property Tax Payment › Subtitle 2 - Time of Payment -- Variations › Part I - Deferrals › Section 10-204.4 - Deferral of County Property Tax -- Charles County

(a)    Notwithstanding Subtitle 1 of this title, the governing body of Charles County may authorize, by law, a payment deferral of the county property tax for residential real property occupied as the principal residence of the owner.
(b)    An owner is eligible for a payment deferral under subsection (a) of this section if the owner or at least 1 of the owners:
(1)    has resided in the dwelling for a period of at least 5 consecutive years; and
(2)    meets the income and age eligibility requirements determined under subsection (c) of this section.
(c)    If the governing body of Charles County authorizes a payment deferral under this section, the governing body shall specify:
(1)    the minimum age of an owner to determine eligibility for the payment deferral;
(2)    the amount of the tax that may be deferred, not exceeding the increase in the county property tax from the date the taxpayer elects to defer the payment of the tax;
(3)    the duration of the payment deferral under subsection (a) of this section;
(4)    restrictions on the amount of the real property eligible for a payment deferral, except that the amount of eligible property may not be less than the dwelling and curtilage, as determined by the supervisor;
(5)    the rate of interest to be paid on the county property tax payment from the due date without a deferral until the date that the county property tax is paid;
(6)    that any mortgagee or beneficiary under a deed of trust be entitled to receive notice of the deferral and of the amount of tax to be deferred; and
(7)    the level of income to determine eligibility for the payment deferral.
(d)    The county property tax that is deferred under this section and any interest specified in subsection (c)(5) of this section are due:
(1)    when the eligible owner dies; or
(2)    immediately upon transfer of ownership of the property for which the property tax has been deferred.
(e)    The governing body of Charles County shall specify the cumulative amount of the deferral and related interest in the taxpayer’s annual property tax bill.
(f)    (1)    A lien shall attach to the property in the amount of all deferred taxes and interest.
(2)    The lien shall remain attached until the deferred taxes and interest are paid.
(g)    (1)    The governing body of Charles County shall authorize the deferral by written agreement.
(2)    The agreement shall reflect the terms and conditions of the deferral, including notice of the lien.
(3)    The agreement shall be recorded in the land records of the county.
(h)    Penalties may not be charged during the period of the deferral on any tax payments deferred under this section.
2023 Maryland Statutes › Tax - Property › Title 10 - Property Tax Payment › Subtitle 2 - Time of Payment -- Variations › Part I - Deferrals › Section 10-204.5 - Deferral of County Property Tax -- Washington County

(a)    Notwithstanding Subtitle 1 of this title, the governing body of Washington County may authorize, by law, a payment deferral of the county property tax for residential real property occupied as the principal residence of the owner.
(b)    An owner is eligible for a payment deferral under subsection (a) of this section if the owner or at least one of the owners:
(1)    has resided in the dwelling for a period of at least 5 consecutive years;
(2)    is at least 65 years of age; and
(3)    meets the income eligibility requirements determined under subsection (c) of this section.
(c)    If the governing body of Washington County authorizes a payment deferral under this section, the governing body shall specify:
(1)    the amount of the tax that may be deferred, not exceeding the increase in the county property tax from the date the taxpayer elects to defer the payment of the tax;
(2)    the duration of the payment deferral under subsection (a) of this section;
(3)    restrictions on the amount of the real property eligible for a payment deferral, except that the amount of eligible property may not be less than the dwelling and curtilage, as determined by the supervisor;
(4)    the rate of interest, not exceeding an annual rate of 3%, to be paid on the county property tax payment from the due date without a deferral until the date that the county property tax is paid;
(5)    that any mortgagee or beneficiary under a deed of trust be entitled to receive notice of the deferral and of the amount of tax to be deferred; and
(6)    the level of income to determine eligibility for the payment deferral.
(d)    The county property tax that is deferred under this section and any interest specified in subsection (c)(4) of this section are due:
(1)    when the deferral ends as specified in subsection (c)(2) of this section;
(2)    when the eligible owner dies; or
(3)    immediately on transfer of ownership of the property for which the property tax has been deferred.
(e)    The governing body of Washington County shall specify the cumulative amount of the deferral and related interest in the taxpayer’s annual property tax bill.
(f)    (1)    A lien shall attach to the property in the amount of all deferred taxes and interest.
(2)    The lien shall remain attached until the deferred taxes and interest are paid.
(g)    (1)    The governing body of Washington County shall authorize the deferral by written agreement.
(2)    The agreement shall reflect the terms and conditions of the deferral, including notice of the lien.
(3)    The agreement shall be recorded in the land records of the county.
(h)    Penalties may not be charged during the period of the deferral on any tax payments deferred under this section.
(i)    In each annual property tax bill, the governing body of Washington County shall provide notice of, and specify the details of eligibility for, a payment deferral under this section.
2023 Maryland Statutes › Tax - Property › Title 10 - Property Tax Payment › Subtitle 2 - Time of Payment -- Variations › Part II - Advance Payments and Advance Billing › Section 10-205 - Advance Payment of County Property Tax

(a)    (1)    Subject to paragraph (3) of this subsection, the governing body of a county or municipal corporation may authorize, by law, advance payment of county, municipal corporation, or special taxing district property tax.
(2)    Subject to paragraph (3) of this subsection and in accordance with § 10–208 of this subtitle, the governing body of a county or municipal corporation may authorize the advance payment to be paid on an installment payment schedule.
(3)    (i)    The governing body of a county may authorize advance payment or an installment payment schedule for:
1.    county property tax collected by the county;
2.    municipal corporation property tax collected by the county at the request of the governing body of the municipal corporation; or
3.    special taxing district property tax collected by the county at the request of the special taxing district.
(ii)    The governing body of a municipal corporation may authorize advance payment or an installment payment schedule for municipal corporation property taxes collected by the municipal corporation.
(iii)    The governing body of a county or municipal corporation may not authorize advance payment or an installment payment schedule for property taxes imposed on real property that is subject to a deed of trust, a mortgage, or any other encumbrance that includes the escrowing of property tax payments.
(b)    The advance payment is calculated by applying the current county property tax rate to the assessment of the taxpayer’s property for the prior year.
(c)    If the advance payment is less than the county, municipal corporation, or special taxing district property tax as finally determined, the collector shall send a bill to the taxpayer for the difference.
(d)    (1)    The law authorizing advance payment may allow interest on the advance payment.
(2)    The interest may not exceed any discounts allowed by law.
2023 Maryland Statutes › Tax - Property › Title 10 - Property Tax Payment › Subtitle 2 - Time of Payment -- Variations › Part II - Advance Payments and Advance Billing › Section 10-206 - Advance Payments -- Corporations

(a)    If a corporation submits articles of dissolution to the Department, the Department shall immediately certify to the collector the assessment of any personal property of the corporation that is subject to property tax on the most recent date of finality.
(b)    The collector shall send to the corporation a personal property tax bill that is calculated by applying the current property tax rates to the assessment that is determined under subsection (a) of this section.
(c)    If the property tax payment is less than the property tax as finally determined, the collector shall send a bill to the taxpayer for the difference.
2023 Maryland Statutes › Tax - Property › Title 10 - Property Tax Payment › Subtitle 2 - Time of Payment -- Variations › Part II - Advance Payments and Advance Billing › Section 10-207 - Payment of Fee for County or Municipal Corporation Personal Property Tax

(a)    To ensure payment of the county or municipal corporation property tax on personal property, the governing body of a county or of a municipal corporation may authorize, by law, a personal property tax liability fee payable by a business that:
(1)    does not own any real property in the county or municipal corporation; and
(2)    begins doing business in the county or municipal corporation or is conducting business and expands to a new location in the county or municipal corporation.
(b)    The business shall pay the fee to the collector.
(c)    The fee is credited toward the county or municipal corporation property tax.
(d)    If the property tax liability fee is less than the property tax on personal property as finally determined, the business shall pay the remaining property tax due.