reglab/statecodes huggingface dataset:
2023 Maryland Statutes › Tax - Property › Title 13 - Transfer Taxes › Subtitle 4 - County Transfer Taxes -- in General › Section 13-410 - Exemption From Tax for Certain Transfers to Land Trusts or Race Facilities

An instrument of writing is not subject to the county transfer tax to the same extent that it is not subject to the recordation tax under:
(1)    § 12–108(cc) of this article (Certain transfers to land trusts); or
(2)    § 12–108(hh) of this article (Transfer of real property within the Laurel Park racing facility site, Pimlico racing facility site, Pimlico site, or Bowie Race Course Training Center property).
2023 Maryland Statutes › Tax - Property › Title 13 - Transfer Taxes › Subtitle 4 - County Transfer Taxes -- in General › Section 13-412 - Applicability to Consideration Payable for Instrument of Writing

(a)    (1)    Except as provided in subsection (c) of this section and paragraph (2) of this subsection, a county transfer tax shall apply to the consideration payable for an instrument of writing.
(2)    If a county transfer tax applies to mortgages or deeds of trust, the county transfer tax shall apply to the consideration payable or the principal amount of the debt secured for an instrument of writing.
(b)    Except as provided in subsection (c) of this section, the consideration:
(1)    includes the amount of any mortgage or deed of trust assumed by the grantee; and
(2)    subject to item (1) of this subsection, includes only the amount paid or delivered in return for the sale of the property and does not include the amount of any debt forgiven or no longer secured by a mortgage or deed of trust on the property.
(c)    (1)    A county transfer tax applies to the consideration paid for the transfer of a controlling interest in a real property entity as defined in § 13–103 of this title that has developed real property under Section 42 of the Internal Revenue Code, the Low Income Housing Tax Credit Program.
(2)    The consideration under this subsection shall be the actual payment made by the purchaser to the seller for the purchase of the interest.
2023 Maryland Statutes › Tax - Property › Title 13 - Transfer Taxes › Subtitle 4 - County Transfer Taxes -- in General › Section 13-413 - Exemption -- Transfer of Principal Residence Surrendered in Bankruptcy

An instrument of writing that is exempt from recordation tax under § 12–108(gg) of this article (Transfer of principal residence surrendered in bankruptcy) is not subject to the county transfer tax.
2023 Maryland Statutes › Tax - Property › Title 13 - Transfer Taxes › Subtitle 5 - Washington County Agricultural Land Transfer Tax › Section 13-501 - Definitions

(a)    In this subtitle the following words have the meanings indicated.
(b)    “Agricultural land” means real property that is or was assessed on the basis of farm or agricultural use under § 8-209 of this article.
(c)    “County agricultural land transfer tax” means the tax imposed under this subtitle.
(d)    “Development rights” has the meaning stated in § 2-512(e) of the Agriculture Article.
(e)    “Foundation” means the Maryland Agricultural Land Preservation Foundation.
2023 Maryland Statutes › Tax - Property › Title 13 - Transfer Taxes › Subtitle 5 - Washington County Agricultural Land Transfer Tax › Section 13-502 - Imposition of Tax; Payment of Tax

(a)    (1)    The Board of County Commissioners of Washington County may, with the advice and consent of the local Agricultural Preservation Advisory Board, levy and impose a county agricultural land transfer tax on an instrument of writing for property located in the county if the instrument is subject to the State agricultural land transfer tax under Subtitle 3 of this title.
(2)    Notwithstanding the provisions of § 13-407 of this title, the tax imposed under this section may be imposed at a rate of up to 2%.
(b)    The county agricultural land transfer tax is imposed on the value of the agricultural land used to determine the State agricultural transfer tax.
(c)    The county agricultural land transfer tax is payable in addition to any other transfer tax imposed by State law.
(d)    An instrument of writing that is subject to the county agricultural land transfer tax may not be recorded in the county or filed with the Department until the county agricultural land transfer tax is paid to the county tax collector or the Department.
2023 Maryland Statutes › Tax - Property › Title 13 - Transfer Taxes › Subtitle 5 - Washington County Agricultural Land Transfer Tax › Section 13-503 - Distribution of Revenue

(a)    The Department shall remit the county agricultural land transfer tax collected by it to the county tax collector.
(b)    The county tax collector shall deposit in a special fund all of the agricultural land transfer tax collected under this subtitle.
(c)    The county agricultural land transfer tax collected under this subtitle may be used only for the purchase of development rights on agricultural land under the county’s or foundation’s agricultural preservation program.
(d)    (1)    Except as provided in paragraph (2) of this subsection, agricultural land on which development rights are purchased under this subtitle must meet the minimum standards set by the foundation under § 2-509(d) of the Agriculture Article.
(2)    In lieu of any acreage requirements set by the foundation under § 2-509(d) of the Agriculture Article, agricultural land on which development rights are purchased under this subtitle must be of significant size to promote an agricultural operation.
(e)    This section may not be construed to prohibit any county from accepting funds from private sources and using those private funds to purchase development rights on agricultural land.
2023 Maryland Statutes › Tax - Property › Title 13 - Transfer Taxes › Subtitle 5 - Washington County Agricultural Land Transfer Tax › Section 13-504 - Notice of Tax Liability

(a)    When a contract is executed for the transfer of any interest in agricultural land in Washington County, the seller shall notify the buyer, in writing, that the transfer may be subject to the county agricultural land transfer tax.
(b)    If a seller fails to notify a buyer as required by subsection (a) of this section, the seller is liable to the buyer for the county agricultural land transfer tax paid by the buyer.
2023 Maryland Statutes › Tax - Property › Title 13 - Transfer Taxes › Subtitle 5 - Washington County Agricultural Land Transfer Tax › Section 13-505 - Payment of Tax

(a)    A person may not willfully offer for recordation or record an instrument of writing subject to the county agricultural land transfer tax knowing that the tax has not been paid.
(b)    A person may not willfully misrepresent the amount of the actual consideration paid or to be paid in connection with an instrument of writing that is subject to the county agricultural land transfer tax.
(c)    A person may not forge or counterfeit any official legend or signature of the clerk on any instrument of writing that is subject to the county agricultural land transfer tax.
(d)    A person who violates a provision of this section is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 1 - Definitions › Section 14-101 - "Total Tax Liability on Property" Defined

In this title, “total tax liability on property” means State taxes, county taxes, municipal corporation taxes, special assessments, benefit charges, and any adjustment, including:
(1)    allowable discounts;
(2)    fees, charges, or costs related to the taxes; and
(3)    any tax credit granted under this article.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 3 - Determination of Liability and Enforcement of Title › Section 14-301 - Property Tax Determinations and Enforcement by Department

To value or classify property or to determine if a value or classification of property is correct, the Department may:
(1)    issue a subpoena:
(i)    for any person; or
(ii)    for any evidence necessary to value or classify property or to determine if a value or classification is correct;
(2)    administer oaths and affirmations;
(3)    take depositions or other testimony;
(4)    issue written interrogatories with a notice of assessment;
(5)    if a person fails to comply with a subpoena, petition a circuit court to order compliance with the subpoena; or
(6)    if a person fails to file the annual report required under § 11-101 of this article, petition a court to compel the filing of the report.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 4 - Assessment Procedures › Section 14-401 - Personal Property Valuation and Assessment -- Failure to Submit Report

(a)    If a person fails to submit the reports required in § 11-101 or § 11-102 of this article, the Department shall value the person’s personal property based on any information the Department can obtain and assess the personal property at not more than twice the estimated value.
(b)    An assessment under subsection (a) of this section does not excuse the person whose personal property is assessed from liability for:
(1)    property tax or other tax; or
(2)    a tax penalty or other penalty imposed by law.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 4 - Assessment Procedures › Section 14-402 - Inaccurately Reported Personal Property

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 under § 8-417 of this article.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 5 - Appeal Procedures and Judicial Procedures -- in General › Section 14-502 - Hearing on Notice of Property Assessment Made by Supervisor

(a)    (1)    Except as provided in paragraph (2) of this subsection and as otherwise provided by § 14–503 of this subtitle, for property assessed by a supervisor, any taxpayer, a county, a municipal corporation, or the Attorney General may submit a written appeal to the supervisor as to a value or classification in a notice of assessment on or before 45 days from the date of the notice.
(2)    If any real property is transferred after January 1 and before the beginning of the next taxable year to a new owner, the new owner may submit a written appeal as to a value or classification on or before 60 days after the date of the transfer.
(3)    The date of transfer of any real property under this section shall be the effective date of the deed as described in § 3–201 of the Real Property Article.
(4)    (i)    If the date of recordation of the deed evidencing the transfer is after June 30, the taxpayer must submit a copy of the executed deed evidencing the date of transfer as a condition to maintaining its right to appeal under subsection (a)(2) of this section.
(ii)    If a copy of the executed deed is not presented at or before the appeal hearing, the appeal may be dismissed by the supervisor.
(b)    (1)    If the requirements of subsection (a) of this section are met, the supervisor or the supervisor’s designee shall hold a hearing as provided under § 14–510 of this subtitle.
(2)    If a written appeal is submitted under subsection (a)(2) of this section, the supervisor or the supervisor’s designee shall hold a hearing as provided under § 14–510 of this subtitle by the later of:
(i)    90 days after receiving the written appeal; or
(ii)    90 days after the deed evidencing the transfer is recorded.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 5 - Appeal Procedures and Judicial Procedures -- in General › Section 14-503 - Petition for Review of Property Assessed by a Supervisor

(a)    A taxpayer may appeal the value or classification of the real property by submitting a petition for review to the supervisor on or before the date of finality for the next taxable year.
(b)    If the requirements of subsection (a) of this section are met, the supervisor or the supervisor’s designee shall hold a hearing as provided under § 14-510 of this subtitle.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 5 - Appeal Procedures and Judicial Procedures -- in General › Section 14-504 - Appealing Notice of Personal Property Assessment When Assessment Made by Department

(a)    For personal property assessed by the Department, any taxpayer, a county, a municipal corporation, or the Attorney General may submit a written appeal to the Department as to a value or classification in a notice of assessment on or before 45 days from the date of the notice.
(b)    If the requirements of subsection (a) of this section are met, the Department shall hold a hearing as provided under § 14-510 of this subtitle.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 5 - Appeal Procedures and Judicial Procedures -- in General › Section 14-506 - Nonproperty Tax Assessments by Department

(a)    In this section, “determination” means an assessment, other than a property tax assessment, made by the Department under this article, for taxes, license fees, charges, or the penalty under § 14–704 of this title.
(b)    (1)    The Department shall promptly notify each person of any action that the Department takes regarding a determination against the person.
(2)    The Department shall deliver or mail, postage prepaid, the notice of determination to:
(i)    the last known address of the person against whom the action was taken; or
(ii)    if a request is submitted under § 14–507 of this subtitle, to the address specified in the request.
(c)    (1)    Except as provided in paragraph (2) of this subsection, on or before 30 days from the earlier of the date of mailing or delivery of the notice of the determination, the person against whom the action is taken under subsection (b) of this section may submit a written appeal of the determination to the Department.
(2)    On or before 45 days from the earlier of the date of mailing or delivery of the notice of the determination under § 14–704 of this title, the person against whom the action is taken under subsection (b) of this section may submit a written appeal of the determination to the Department.
(d)    When the Department receives an appeal made under subsection (c) of this section, the Department promptly shall:
(1)    affirm, abate, or modify the determination; or
(2)    name a date, after reasonable notice to the applicant, for an informal hearing on the determination and hold the hearing.
(e)    After the hearing, the Department shall act on the appeal with reasonable promptness. The Department may impose an additional determination for any taxes found to be due from the appellant before the date of the appeal.
(f)    The appeal under subsection (c) of this section and final action by the Department under subsection (d)(1) or (e) of this section are a prerequisite for any further appeal.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 5 - Appeal Procedures and Judicial Procedures -- in General › Section 14-507 - Filing Address for Notices and Orders

(a)    In any proceeding before the Department, a supervisor, or a property tax assessment appeal board, any party in interest may submit a written request that all notices and orders relating to the proceeding be sent to the address of the party in interest or the address of the agent of the party in interest.
(b)    The Department, supervisor, or property tax assessment appeal board shall send the notices and orders requested under subsection (a) of this section to the address specified by the party in interest by:
(1)    mail; or
(2)    e–mail, if the recipient has provided an e–mail address to the Department and requested to receive the notices and orders by e–mail.
(c)    A person is not required to submit a written request under subsection (a) of this section to appeal under this subtitle.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 5 - Appeal Procedures and Judicial Procedures -- in General › Section 14-508 - Special Provisions Relating to Income Producing Real Property

(a)    If after notification under § 8-105(b) of this article, a taxpayer fails to submit the income and expense information for the income producing real property, the taxpayer may not challenge the value of the real property on the basis of the capitalization of income method beyond the supervisor level of appeal, unless the taxpayer provides the appropriate income and expense information at the supervisor level of appeal.
(b)    When the Department notifies a taxpayer of the supervisor’s level of appeal, the Department shall state that if the taxpayer fails to provide the income and expense information at the supervisor’s level, the taxpayer may not challenge the assessment on the basis of the capitalization of income method at later available appeal levels.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 5 - Appeal Procedures and Judicial Procedures -- in General › Section 14-509 - Appeals to Property Tax Assessment Appeal Boards

(a)    (1)    For property assessed by a supervisor, on or before 30 days from the date of the notice, any taxpayer, a county, a municipal corporation, or the Attorney General may appeal a value or classification in the notice of assessment under § 8–407 of this article to the property tax assessment appeal board where the property is located.
(2)    The property tax assessment appeal board may waive the 30–day requirement under paragraph (1) of this subsection for a taxpayer on good cause shown because of the physical inability of the taxpayer to meet the 30–day requirement.
(b)    For property assessed by a supervisor, on or before 30 days from the date of determination by a supervisor, on a petition for review by a supervisor, the owner may appeal the value or classification in the determination to the property tax assessment appeal board where the property is located.
(c)    On or before 30 days from the date of the final determination, any taxpayer may appeal a final determination of a property tax credit or relief under §§ 9–101, 9–102, and 9–104 of this article, to the property tax assessment appeal board where the property is located.
(d)    The landowner or the Maryland Agricultural Land Preservation Foundation may appeal the value of an easement determined under § 2–511 of the Agriculture Article to the property tax assessment appeal board where the property is located.
(e)    (1)    On or before 30 days from the date of a supervisor’s denial of a hearing based on failure to meet the 45–day requirement under § 14–502(a)(1) of this subtitle, the taxpayer may appeal the denial to the property tax assessment appeal board where the property is located.
(2)    On an appeal under paragraph (1) of this subsection, the property tax assessment appeal board may waive the 45–day requirement under § 14–502(a)(1) of this subtitle for a taxpayer on good cause shown because of the physical inability of the taxpayer to meet the 45–day requirement.
(f)    If the requirements of subsection (a), (b), (c), (d), or (e) of this section are met, the property tax assessment appeal board shall hold a hearing, as provided under § 14–510(b) of this subtitle.
(g)    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 property tax assessment appeal board shall hold a hearing within 120 days after receiving a request for an appeal.
(h)    For any appeal under this section in which the value of property is at issue, at least 10 days before a hearing on the appeal, the Department and the taxpayer shall exchange any written appraisals to be used for the purpose of placing a value on the property.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 5 - Appeal Procedures and Judicial Procedures -- in General › Section 14-510 - Procedures for Hearing Before Supervisor or Property Tax Assessment Appeal Board

(a)    In this section, “hearing” means a hearing held on an appeal under § 14-502, § 14-503, § 14-504, or § 14-509 of this subtitle.
(b)    A hearing is informal and any party in interest may submit to the Department, supervisor, or the property tax assessment appeal board any information that bears on the appeal without regard to the technical rules of evidence.
(c)    If a person submits a request that meets the requirements of § 14–507 of this subtitle, the supervisor’s or the board’s action or refusal to act does not operate against the person until a statement of the order in the action or refusal to act is sent to an address specified by the person.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 5 - Appeal Procedures and Judicial Procedures -- in General › Section 14-510.1 - Hearing Before Supervisor -- Required Notice

(a)    For a hearing before a supervisor that relates to the value of property, the person making the appeal shall receive at least 14 days before the hearing:
(1)    the assessment worksheet or card for the property that is the subject of the appeal; and
(2)    the sales analysis for the neighborhood or property type of the property that is the subject of the appeal.
(b)    The Department shall provide the information required under this section free of charge.
(c)    (1)    If a person making an appeal before a supervisor appears at the scheduled hearing and states that the Department has not provided the information required under this section, the Department shall immediately provide the information.
(2)    If a person making an appeal receives the information required under this section for the first time on the date of the scheduled hearing, the hearing may be rescheduled at the option of the person making the appeal to a date that is 14 or more days after the previously scheduled hearing date.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 5 - Appeal Procedures and Judicial Procedures -- in General › Section 14-511 - Special Provisions Regarding Property Tax Assessment Appeal Boards

(a)    (1)    For a hearing before a property tax assessment appeal board that relates to the value of property, the person making the appeal shall receive at least 30 days before the hearing a list of other comparable properties.
(2)    The list shall identify the location and owner of each comparable property.
(3)    The list shall also include for each comparable property on the list:
(i)    the sale price and date of sale;
(ii)    the assessment and the year or years to which the assessment applied; and
(iii)    the construction costs and the date of construction.
(4)    The Department shall provide the information required under this subsection free of charge.
(5)    (i)    If a person making an appeal appears at the scheduled hearing before a property tax assessment appeal board and states that the Department has not provided the information required under this subsection, the Department shall immediately provide the information.
(ii)    If a person making an appeal receives the information required under this subsection for the first time on the date of the scheduled hearing, the hearing may be rescheduled at the option of the person making the appeal to a date that is 30 or more days after the previously scheduled hearing date.
(b)    For a dwelling as defined in § 9–105 of this article, a property tax assessment appeal board shall send an order or notice of assessment to the person making the appeal no later than 30 days after the hearing on the appeal.
(c)    A property tax assessment appeal board shall include in any order or notice of assessment that it issues:
(1)    a statement of its action or assessment;
(2)    a summary of the basis of its decision; and
(3)    a statement that:
(i)    advises the person making the appeal of the right to appeal to the Maryland Tax Court as provided by § 14–512 of this subtitle; and
(ii)    includes the address of the Maryland Tax Court.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 5 - Appeal Procedures and Judicial Procedures -- in General › Section 14-514 - Appeal Bond

An appeal of property tax does not stay or affect the collection or enforcement of the property tax or a classification, unless for personal property a person submits to the agency responsible for collecting the property tax a bond:
(1)    to the State;
(2)    with corporate surety approved by the Department; and
(3)    conditioned on the payment of the property tax and all interest that accrues on the property tax until paid.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 5 - Appeal Procedures and Judicial Procedures -- in General › Section 14-516 - Payment of Refunds; Required Notice

(a)    In this section, “appeal authority” includes:
(1)    a supervisor;
(2)    the Department;
(3)    a property tax assessment appeal board;
(4)    the Maryland Tax Court; and
(5)    any other court authorized to hear property tax appeals under this subtitle.
(b)    In hearing an appeal under this subtitle that relates to the value of real property, an appeal authority may consider the following criteria in making its final decision:
(1)    the fair market value of the real property;
(2)    the valuation and assessment methodology employed by the assessor;
(3)    depreciation factors; or
(4)    any other criteria related to the valuation and assessment of real property.
(c)    (1)    Within 10 days after a decision by an appeal authority that reduces the value of commercial real property by more than 20%, the appeal authority shall notify the governing body of the county and municipal corporation in which the property is located of the decision.
(2)    Notwithstanding any other provisions of this subtitle, within 90 days after receiving notice from the appeal authority under paragraph (1) of this subsection, the governing body of the county or municipal corporation may appeal to the appropriate appeal authority.
(d)    (1)    Subject to paragraph (2) of this subsection, within 30 days after the Department provides notice to a tax collector to whom property tax was paid that an appeal authority has issued a decision that reduces the assessed value of property, the tax collector shall pay to the taxpayer a full refund of the excess tax paid.
(2)    The notice required under paragraph (1) of this subsection shall include a list of all properties for which an appeal authority has calculated that a taxpayer is due a refund as a result of a decision by the appeal authority to reduce the assessed value of the property.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 6 - Interest › Part I - Interest on Property Tax › Section 14-601 - Interest Charged on Total Tax Liability on Property

(a)    Except as provided in subsection (b) of this section, interest is calculated on and charged against the total tax liability on property.
(b)    When payments of property tax have been made, interest is calculated on and charged against the total tax liability on the property, less the amount of the payments.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 6 - Interest › Part I - Interest on Property Tax › Section 14-603 - County, Municipal Corporation, and Taxing District Interest Rates for Full Year Property Tax

(a)    Except as provided in subsection (b) of this section and for estimated personal property tax in § 14-604 of this subtitle, the rate of interest for full year county or municipal corporation property tax or taxing district property tax is two-thirds of 1% for each month or fraction of a month that the county or municipal corporation property tax or taxing district property tax is overdue.
(b)    For the following counties and municipal corporations the rate of interest for each month or fraction of a month that county or municipal corporation property tax or taxing district property tax is overdue is:
(1)    1.5% for Garrett County;
(2)    1% for the City of Salisbury;
(3)    1% for Washington County;
(4)    1% for Somerset County; and
(5)    the rate set by law by:
(i)    the governing body of a county that has adopted a charter form of government under Article XI–A of the Maryland Constitution;
(ii)    the governing body of:
1.    Allegany County;
2.    the City of Annapolis;
3.    Berlin, not exceeding 1.5%;
4.    Caroline County, not exceeding 1%;
5.    Cecil County, or any municipal corporation in Cecil County, not exceeding 1%;
6.    Dorchester County;
7.    the City of Frederick, not exceeding 1%, that is set on or before the date of finality;
8.    Frederick County, not exceeding 1%, that is set on or before the date of finality;
9.    Ocean City, not exceeding 1.5%;
10.    Pocomoke City, not exceeding 1.5%;
11.    the Town of Princess Anne, not exceeding 1.5%;
12.    Kent County or any municipal corporation in Kent County;
13.    Queen Anne’s County or any municipal corporation in Queen Anne’s County;
14.    Snow Hill, not exceeding 1.5%;
15.    Worcester County, not exceeding 1.5%;
16.    Calvert County;
17.    St. Mary’s County;
18.    the City of Taneytown;
19.    the City of Cambridge; or
20.    Mardela Springs, not exceeding 1%; or
(iii)    the Mayor and City Council of Baltimore City for Baltimore City, if the rate is set on or before June 30 for the following taxable year.
(c)    The governing body of Calvert County or of St. Mary’s County may set, by law:
(1)    an interest rate for overdue tax on commercial property; and
(2)    a separate interest rate for overdue tax on noncommercial property.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 6 - Interest › Part I - Interest on Property Tax › Section 14-604 - County or Municipal Corporation Property Tax or Taxing District Property Tax Other Than as Provided in 14-603

The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may set, by law, an interest charge for:
(1)    overdue final determination of estimated county or municipal corporation property tax on personal property or operating property; or
(2)    overdue 1/4, 1/2, or 3/4 year county or municipal corporation property tax or taxing district property tax on real property.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 6 - Interest › Part I - Interest on Property Tax › Section 14-605 - When Timely Property Tax Payment Is Not Made

If a person fails to pay property tax when required by this article, the person shall pay interest on the total tax liability on property for each month or fraction of the month from the date the property tax payment is required to be paid under Title 10 of this article to the date the tax is paid.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 6 - Interest › Part I - Interest on Property Tax › Section 14-606 - When Timely Property Tax Payment Is Not Made -- When Montgomery County or Prince George's County Tax Is Deferred

If a person is granted a deferral that extends the time to pay Montgomery County property tax or Prince George’s County property tax under § 10-201 of this article, the person shall pay interest on the county property tax payment from the due date without a deferral until the date that the county property tax is paid.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 6 - Interest › Part I - Interest on Property Tax › Section 14-607 - Interest Paid -- Advance Payments

(a)    The governing body of a county may provide, by law, for interest on advance payments of county property tax.
(b)    The interest allowable under subsection (a) of this section may not exceed the discount for the taxable year that the county allows for the county property tax on the property.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 6 - Interest › Part II - Interest on Refunds After Determination of an Appeal › Section 14-611 - Interest on Refunds After Determination of an Appeal

Subject to § 14-919 of this title, on the final determination of an appeal under Subtitle 5 of this title, any money paid by a taxpayer that exceeds the amount properly chargeable under the determination shall be refunded at the same rate of interest that the taxes would have borne if the taxes were determined to have been overdue.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 7 - Additions to Tax and Assessable Penalties › Section 14-702 - County or Municipal Corporation Penalty Authorized

(a)    Except as otherwise provided in this section, the Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may set, by law, a tax penalty against overdue county, municipal corporation, or taxing district total tax liability on property.
(b)    A tax penalty may be set only on overdue county, municipal corporation, or taxing district total tax liability on property imposed:
(1)    under § 10-102 or § 10-210 of this article, if the Mayor and City Council of Baltimore City or the governing body of the county or of the municipal corporation sets, by law, the tax penalty rate on or before June 30 for the succeeding taxable year;
(2)    under § 10-103 of this article, if the Mayor and City Council of Baltimore City or the governing body of the county or of the municipal corporation sets, by law, the tax penalty rate on or before December 31 for the succeeding taxable year;
(3)    under § 10-104 of this article, if the Mayor and City Council of Baltimore City or the governing body of the county or of the municipal corporation sets, by law, the tax penalty rate on or before September 30 for the succeeding taxable year; or
(4)    under § 10-105 of this article, if the Mayor and City Council of Baltimore City or the governing body of the county or of the municipal corporation sets, by law, the tax penalty rate on or before March 30 for the succeeding taxable year.
(c)    The governing body of Montgomery County or of Prince George’s County may not charge tax penalties under this subtitle on unpaid county property tax deferred under § 10-201 or § 10-202 of this article before the deferral period expires.
(d)    The governing body of Calvert County or of St. Mary’s County may set, by law:
(1)    a tax penalty rate for overdue tax on commercial property; and
(2)    a separate tax penalty rate for overdue tax on noncommercial property.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 7 - Additions to Tax and Assessable Penalties › Section 14-703 - Tax Penalty -- When Timely Payment Not Made

If a person fails to pay property tax when required by this article, the person shall pay a tax penalty imposed under § 14-702 of this subtitle on the total tax liability on property for each month or fraction of a month from the date the property tax is required to be paid under Title 10 of this article to the date the tax is paid.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 7 - Additions to Tax and Assessable Penalties › Section 14-704 - Tax Penalty -- When Annual Report Not Submitted

(a)    (1)    If the annual report is not submitted as required by § 11-101 of this article, the Department shall assess:
(i)    an initial tax penalty not exceeding 1/10 of 1% of the total county assessment in all counties where property is located; and
(ii)    an additional penalty of 2% of the initial tax penalty for each 30 days or fraction of a 30-day period that the report is not submitted.
(2)    The initial penalty under paragraph (1) of this subsection may not be more than $500 or less than:
(i)    $30 if 1 to 15 days late;
(ii)    $40 if 16 to 30 days late; or
(iii)    $50 if over 30 days late.
(b)    The Department may abate or reduce the tax penalty under subsection (a) of this section when good cause is shown.
(c)    The Department may extend the date for submitting the report until June 15 of the year in which the report is due if a person submits a request:
(1)    electronically on or before April 15 of the year in which the report is due; or
(2)    by paper document on or before March 15 of the year in which the report is due.
(d)    (1)    Any extension request submitted by paper document must be accompanied by the fee specified in § 1-203 of the Corporations and Associations Article.
(2)    Extensions are not accepted by facsimile.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 7 - Additions to Tax and Assessable Penalties › Section 14-705 - Tax Penalty -- When Inaccurately Reported Property Assessed

If an escaped property assessment of personal property is made under § 8-417 of this article, an additional assessment penalty equal to 20% of the escaped property assessment shall be added to the assessment of the personal property.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 8 - Collection › Part I - Definitions › Section 14-801 - Definitions

(a)    In §§ 14–801 through 14–854 of this subtitle, the following words have the meanings indicated.
(b)    “Other taxing agency” means any municipal corporation or other public or quasi–public corporation that may impose a tax of any kind which is or may become a lien on real property.
(c)    “Owner–occupied residential property” means, with respect to a property located in Baltimore City, the principal residence of a homeowner as defined in § 9–105(a)(7) of this article.
(d)    (1)    “Tax” means any tax, or charge of any kind due to the State or any of its political subdivisions, or to any other taxing agency, that by law is a lien against the real property on which it is imposed or assessed.
(2)    “Tax” includes interest, penalties, and service charges.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 8 - Collection › Part II - Liens › Section 14-804 - Unpaid Taxes Are Lien on Real Property; Lien of Unpaid Taxes on Personal Property; Lien on Deferred Property

(a)    (1)    Except as provided in paragraph (2) of this subsection, all unpaid taxes on real property shall be, until paid, liens on the real property in respect to which they are imposed from the date they became or become payable.
(2)    A lien on real property under paragraph (1) of this subsection terminates 20 years after the date that the lien attaches to the real property.
(b)    (1)    All unpaid tax on personal property is a lien on the personal property and on the real property of the owner of the personal property in the same manner in which taxes on real property are now liens on the real property with respect to which they are imposed in all subdivisions of the State; provided that the lien will attach to the real property only after the notice has been recorded and indexed among the judgment records in the office of the clerk of the circuit court in the county where the land lies, or is recorded and indexed on the tax rolls of the subdivision. Any subdivision, in lieu of recording in the appropriate court, may use a lien reporting system, and any subdivision so doing shall provide, on request, a lien report or memorandum with respect to any particular person.
(2)    A lien on personal property or real property under paragraph (1) of this subsection terminates 20 years after the date that the lien attaches to the property.
(c)    (1)    The county property tax deferred under § 10–201 of this article is a lien on the property for which the deferral was granted.
(2)    A lien on property under paragraph (1) of this subsection terminates 20 years after the date that the lien attaches to the property.
(d)    (1)    The unpaid balance of a deferral granted under § 10–202 of this article is a lien on the property for which the deferral was granted.
(2)    A lien on property under paragraph (1) of this subsection terminates 20 years after the date that the lien attaches to the property.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 8 - Collection › Part II - Liens › Section 14-806 - Release of Liens to Facilitate Transfer of Vacant Property

(a)    In this section, “Board” means the Board of Estimates of Baltimore City.
(b)    (1)    To facilitate a transfer of real property the governing body of a county or municipal corporation or, in Baltimore City, the Board may release any liens for unpaid real property taxes or other charges and assessments imposed by the county or municipal corporation to which the property would otherwise be subject, if:
(i)    the total amount of liens for unpaid real property taxes, charges, and assessments imposed with respect to the property exceeds the lesser of the total value of the land and any improvement on the land as last determined by the Department or as determined by an appraisal report prepared not more than 6 months before the request for the release of the lien, by a real estate appraiser who is licensed under Title 16 of the Business Occupations and Professions Article;
(ii)    the county or municipal corporation or, in Baltimore City, the Baltimore City Department of Housing and Community Development certifies that the property:
1.    is a vacant lot; or
2.    has a building or structure that is:
A.    vacant; and
B.    unsafe or unfit for habitation;
(iii)    the potential transferee demonstrates the ability to return the property to productive use within a reasonable period of time;
(iv)    the governing body of the county or municipal corporation or, in Baltimore City, the Board finds that a transfer under this section is necessary:
1.    to eliminate a blighting influence; and
2.    to prevent the tax abandonment of a property; and
(v)    the potential transferee presents evidence to the governing body of the county or municipal corporation or, in Baltimore City, the Board that fair market value is being paid.
(2)    A governing body of a county or municipal corporation or, in Baltimore City, the Board may waive the requirement in paragraph (1)(v) of this subsection if:
(i)    the potential transferee is a nonprofit organization as defined in § 1–101 of the Housing and Community Development Article; and
(ii)    the county or municipal corporation receives from the transferor an amount equal to any federal, State, or local income tax benefit realized by the transferor as a result of a deduction from income for a charitable contribution of the property to a nonprofit organization.
(3)    If the conditions in paragraph (2) of this subsection are met, the transferor’s property tax debt shall be reduced by an amount equal to the fair market value of the transferred property.
(c)    The release of a lien for real property taxes, charges, or assessments as authorized under subsection (b) of this section does not abate the transferor’s liability for the remaining amount of the tax debt.
(d)    The governing body of a county or municipal corporation or, in Baltimore City, the Board may set additional standards and requirements for approval of the release of liens under this section.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 8 - Collection › Part III - Tax Sales › Section 14-808 - Sale by Collector; Exceptions

(a)    (1)    Except for property that has been transferred by a municipality or county to a land bank authority established under § 1–1403 of the Local Government Article, and except as provided under § 14–811 of this subtitle, the collector shall proceed to sell and shall sell under this subtitle, at the time required by local law but in no case, except in Baltimore City, later than 2 years from the date the tax is in arrears, all property in the county in which the collector is elected or appointed on which the tax is in arrears.
(2)    The collector is required to sell, but failure of the collector to sell within the 2–year period does not affect the validity or collectability of any tax, or the validity of any sale thereafter made.
(b)    In Calvert County the collector shall proceed to advertise and sell any real property immediately after the tax is delinquent for a period of 1 year.
(c)    In St. Mary’s County, the Board of County Commissioners shall set by resolution the date and time of a tax sale.
(d)    In Garrett County, the Board of County Commissioners shall set by resolution the date and time of a tax sale.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 8 - Collection › Part III - Tax Sales › Section 14-809 - Sale by Municipal Collector After Notice to County Collector; Special Provisions as to Calvert County and Garrett County

(a)    (1)    When a property in a municipal corporation is delinquent in the payment of municipal corporation taxes or charges levied against the property, the appropriate municipal corporation official charged with the collection of taxes shall notify the collector of the county of the unpaid taxes or charges on the property.
(2)    If the procedures of this subtitle are not instituted by the county collector on or before 30 days after receiving the notice from the municipal corporation collector, the municipal corporation collector at any time after the 30-day period expires may use the provisions and procedures of this subtitle to sell the property for unpaid municipal corporation taxes or charges to the same extent that these provisions and procedures are available to county collectors.
(b)    (1)    This subsection applies in Calvert County and Garrett County.
(2)    The county collector shall use the provisions and procedures of this subtitle on notification by the municipal corporation collector of unpaid municipal corporation taxes and proceed to advertise and sell any real property located in any municipal corporation in the county on which municipal corporation taxes are delinquent.
(3)    The municipal corporation, in which the property being sold is located, shall buy in and hold, and pay the costs of the sale for any property offered for sale for nonpayment of municipal corporation taxes only for which there is no other purchaser.
(4)    If the municipal corporation purchases the property at the tax sale, the municipal corporation shall pay to the county any taxes owed to the county and any costs incurred by the county in the sale of that property. If the county purchases any property located in a municipal corporation in that county that is being sold for delinquent taxes, the county shall pay to the municipal corporation any taxes owed to the municipal corporation for that property.