reglab/statecodes huggingface dataset:
2023 Maryland Statutes › Tax - Property › Title 10 - Property Tax Payment › Subtitle 2 - Time of Payment -- Variations › Part II - Advance Payments and Advance Billing › Section 10-208 - Installment Payment Schedule for Property Taxes

(a)    (1)    Subject to § 10–205 of this subtitle, the governing body of a county or municipal corporation may authorize, by law, an installment payment schedule for the county, municipal corporation, or special taxing district property tax imposed on real property.
(2)    If a fee or other charge imposed by a county, municipal corporation, or special taxing district is also included on the tax bill sent to the taxpayer, the governing body of a county or municipal corporation may also authorize, by law, the payment of the fee or charge through the installment payment schedule authorized under paragraph (1) of this subsection.
(3)    (i)    Subject to § 10–205 of this subtitle, an installment payment schedule authorized under this subsection may be scheduled in advance of the property tax bill.
(ii)    An installment payment schedule may include any number of due dates scheduled:
1.    on or after January 1; and
2.    on or before the due date under § 10–102 of this title or § 10–204.3 of this subtitle, whichever is applicable.
(b)    For any installment payment scheduled after July 1:
(1)    the taxing authority may impose a service charge in accordance with § 10–204.3(f) and (g) of this subtitle; and
(2)    no interest may be charged if payment is made before the next installment is due or the last installment is due, whichever is earlier.
(c)    The governing body of a county or municipal corporation that authorized an installment payment schedule under § 10–205 of this subtitle may provide, by law, for:
(1)    any additional eligibility criteria for an installment payment schedule under this section;
(2)    the process for electing an installment payment schedule;
(3)    the number of installment payments allowed each year;
(4)    the due date for each installment payment; and
(5)    any other provision necessary to carry out the provisions of this section.
(d)    (1)    A taxpayer may elect to pay the property tax imposed on real property through an installment payment schedule authorized under this section.
(2)    The failure by the taxpayer to make an installment payment under an installment payment schedule authorized under this section may not be considered to be a failure to pay the property tax when due except as provided under Subtitle 1 of this title.
2023 Maryland Statutes › Tax - Property › Title 10 - Property Tax Payment › Subtitle 2 - Time of Payment -- Variations › Part III - Payment of Tax on Tangible Personal Property › Section 10-210 - Special Payment of Estimated Tax -- Tangible Personal Property

(a)    If on or before September 1 of a taxable year the Department has not notified a county or municipal corporation of any particular personal property assessment, or any operating property assessment, the Mayor and City Council of Baltimore City or the governing body of the county or of the municipal corporation may authorize, by law, the payment of estimated property tax under subsection (b) of this section.
(b)    (1)    The estimated property tax may not exceed the amount calculated by applying the applicable current property tax rate to the most recent assessment of the property.
(2)    Payment is due 30 days after the tax bill is received or reasonably should have been received or available and if unpaid is subject to interest and penalties as provided by §§ 14-604, 14-608, and 14-702 of this article.
(c)    If the property tax paid under this section is less than the tax finally determined, the collector shall send a bill to the taxpayer for the difference.
2023 Maryland Statutes › Tax - Property › Title 10 - Property Tax Payment › Subtitle 3 - Reductions in Payment › Part I - Discounts › Section 10-301 - Discount for Payment of County or Municipal Corporation Property Tax and Special Taxing District Charges

Except as otherwise provided by § 10-205 of this title, the Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may authorize, by law, a discount, if the county or municipal corporation property tax, as applicable, or appropriate tax district charge that is due is paid during the grace period provided by § 10-102(b) of this title.
2023 Maryland Statutes › Tax - Property › Title 10 - Property Tax Payment › Subtitle 3 - Reductions in Payment › Part II - Damaged Property › Section 10-304 - Payment of Property Tax for Damaged Property

(a)    As used in this section, “damaged property” means:
(1)    real property that is partially damaged or totally destroyed; or
(2)    personal property that is totally destroyed.
(b)    As to damaged property that should be removed from the assessment roll:
(1)    if the damage occurred during the 6-month period from the date of finality to the June 30 following, property tax is not due for the taxable year beginning on the following July 1;
(2)    if the damage occurred during the first month of the taxable year, 8% of the property tax is due;
(3)    if the damage occurred during the second month of the taxable year, 17% of the property tax is due;
(4)    if the damage occurred during the third month of the taxable year, 25% of the property tax is due;
(5)    if the damage occurred during the fourth month of the taxable year, 33% of the property tax is due;
(6)    if the damage occurred during the fifth month of the taxable year, 42% of the property tax is due;
(7)    if the damage occurred during the sixth month of the taxable year, 50% of the property tax is due;
(8)    if the damage occurred during the seventh month of the taxable year, 58% of the property tax is due;
(9)    if the damage occurred during the eighth month of the taxable year, 67% of the property tax is due;
(10)    if the damage occurred during the ninth month of the taxable year, 75% of the property tax is due;
(11)    if the damage occurred during the tenth month of the taxable year, 83% of the property tax is due;
(12)    if the damage occurred during the eleventh month of the taxable year, 91% of the property tax is due; and
(13)    if the damage occurred during the twelfth month of the taxable year, the full amount of property tax is due.
(c)    If property tax is paid on property that qualifies for a property tax abatement under this section, the property tax shall be refunded as provided by Title 14, Subtitle 9 of this article.
2023 Maryland Statutes › Tax - Property › Title 10 - Property Tax Payment › Subtitle 3 - Reductions in Payment › Part II - Damaged Property › Section 10-305 - Proration of Personal Property Tax in Garrett and Washington Counties

The governing body of Garrett County or of Washington County may prorate the county property tax on personal property for the part of a taxable year during which a business actually does business in Garrett County or Washington County.
2023 Maryland Statutes › Tax - Property › Title 10 - Property Tax Payment › Subtitle 4 - Liability for Payment of Tax › Section 10-402 - Liability for Property Transferred

(a)    (1)    Except for tax sales as provided by Title 14, Subtitle 8 of this article, if real property ownership is transferred on or after the date of finality and before the semiannual date of finality, the transferee is liable for the property tax on real property for the taxable year that begins after the transfer.
(2)    If real property ownership is transferred on or after July 1 and before January 1, and the property is subject to a semiannual payment schedule of property tax for the current taxable year under § 10-204.3 of this title, the transferor is liable for any semiannual property tax installment that may be due for the real property in the current taxable year at the time of transfer, and is not liable for the second semiannual installment that is due after the date of transfer. The transferee is solely liable for any semiannual property tax installment for the current taxable year that is due after the date of transfer.
(3)    This subsection does not preclude the transferor and the transferee of real property that is subject to this subsection from adjusting the property tax or service charges for any year between them.
(b)    (1)    If a transfer of all personal property or all the stock in business of a business occurs on or after the date of finality and before the semiannual date of finality the property is assessed to the transferee as if the property were escaped property under § 8-417 of this article, if the transferor or the transferee files with the Department or the supervisor on or before the October 1 immediately after the date of the transfer a report, under oath, that contains:
(i)    a description of the personal property from the assessment roll;
(ii)    the date and manner of transfer;
(iii)    the name and address of the transferee;
(iv)    the consideration; and
(v)    any other information that the Department requires.
(2)    If the report is not filed, the transferor and the transferee are jointly and severally liable for the next taxable year following the transfer.
(3)    This subsection does not apply to any personal property or stock in business removed from the State before the semiannual date of finality.
(4)    If the transferor of personal property that is transferred under this section has paid the property tax, the transferor may require the transferee to adjust the property tax with the transferor.
(c)    (1)    If a transfer of all personal property or all the stock in business of a business occurs on or after the semiannual date of finality and before the subsequent year date of finality:
(i)    the property is assessed to the transferor; and
(ii)    the transferor and the transferee are jointly and severally liable for all taxes due on the property.
(2)    If the transferor of personal property that is transferred under this section has paid the property tax, the transferor may require the transferee to adjust the property tax with the transferor.
2023 Maryland Statutes › Tax - Property › Title 10 - Property Tax Payment › Subtitle 4 - Liability for Payment of Tax › Section 10-403 - Liability for Leased Property

(a)    The owner of property that is subject to the leasehold or other limited interest that is described in § 6–102(b) through (e) of this article is not liable for property tax on that property. However, the Department may impose the entire property tax liability due on the property to the tenant, bailee, custodian, or other party in possession of the property.
(b)    Except as provided in subsection (c) of this section, if the holder of a leasehold or other limited interest in property that is described in § 6–102(e) of this article fails to pay property tax that is due, a lien does not attach to the property or to the interest of a holder in the property but is a personal debt of the holder that is recoverable by civil action in any court of competent jurisdiction.
(c)    (1)    Except as provided in paragraph (2) of this subsection, subsection (b) of this section does not apply to any leasehold interest held in any property within:
(i)    a development district designated under § 12–203 of the Economic Development Article;
(ii)    a special taxing district established under § 21–409 or § 21–503 of the Local Government Article; or
(iii)    a community development authority designated under § 2–7–125 of the Code of Public Local Laws of Frederick County.
(2)    This subsection does not apply to any reversionary interest of the federal government, the State, a county, or a municipal corporation, or an agency or instrumentality of the federal government, the State, a county, or a municipal corporation in property described in paragraph (1) of this subsection.
2023 Maryland Statutes › Tax - Property › Title 11 - Reports › Section 11-101 - Annual Report Required for Certain Persons. [Effective Until October 1, 2029]

(a)    On or before April 15 of each year, a person shall submit an annual report to the Department if:
(1)    the person is a business trust, statutory trust, domestic corporation, limited liability company, limited liability partnership, or limited partnership;
(2)    the person is a foreign corporation, foreign statutory trust, foreign limited liability company, foreign limited liability partnership, or foreign limited partnership registered or qualified to do business in the State; or
(3)    the person owns or during the preceding calendar year owned property that is subject to property tax.
(b)    The report shall:
(1)    be in the form that the Department requires;
(2)    be under oath as the Department requires; and
(3)    contain the information that the Department requires.
(c)    If the person submitting the report is an entity that is subject to § 19–106 of the Business Regulation Article, the report shall include the diversity data required by the regulations adopted by the Department of Commerce and the Office of Small, Minority, and Women Business Affairs under § 19–106 of the Business Regulation Article.
(d)    On or before December 31, 2019, the Department shall adopt regulations on the granting of exemptions from the reporting requirement under this section.
2023 Maryland Statutes › Tax - Property › Title 11 - Reports › Section 11-102 - Reports on Personal Property

(a)    The Department may require a person to submit to the Department a report on personal property that contains the information listed in subsection (b) of this section, if the person:
(1)    moves personal property to any county or municipal corporation from the county or municipal corporation where it was assessed;
(2)    moves personal property from outside this State to a county or municipal corporation inside this State; or
(3)    possesses, cares for, or manages any personal property that:
(i)    is not assessed; or
(ii)    the Department suspects is not assessed.
(b)    The report on personal property shall contain:
(1)    a list of:
(i)    all personal property assessable by the Department; and
(ii)    all personal property assessable but not previously assessed by the Department that the person possesses, cares for, or manages; and
(2)    the name of each person who owns an item of the personal property.
2023 Maryland Statutes › Tax - Property › Title 11 - Reports › Section 11-103 - Amended Report

(a)    If a person who has filed a report under this title determines that information was not reported accurately, the person may file an amended report within 3 years after the April 15th that the original report was due.
(b)    A person filing an amended report under subsection (a) of this section may only claim an exemption for personal property used in manufacturing if an exemption for personal property used in the manufacturing process was previously approved for that taxable year under §§ 7–104(b) and 7–225(d), under §§ 7–104(c) and 7–225(d), or under §§ 7–104(d) and 7–225(d) of this article.
(c)    After reviewing an amended report, the Department shall:
(1)    issue a corrected assessment notice; or
(2)    notify the person that the original assessment notice will not be adjusted.
(d)    A person who receives a notice under subsection (c) of this section may appeal the change in value or classification related to the corrected information or the denial notice as provided in § 14–504 of this article.
2023 Maryland Statutes › Tax - Property › Title 12 - Recordation Taxes › Section 12-104 - Evidence of Consideration or Debt

(a)    Except as provided in subsection (b) of this section, the consideration payable, including the amount of any mortgage or deed of trust assumed by the grantee, or the principal amount of the secured debt incurred, shall be described in:
(1)    the recitals or the acknowledgment of the instrument of writing; or
(2)    an affidavit under oath that accompanies the instrument of writing and that is signed by a party to the instrument of writing or by an agent of a party.
(b)    Security agreements filed in accordance with § 9-502 of the Maryland Uniform Commercial Code are governed by the requirements of that section and not by subsection (a) of this section.
2023 Maryland Statutes › Tax - Property › Title 12 - Recordation Taxes › Section 12-106 - Tax on Corporate, Limited Liability Company, and Partnership Transfers

Except as provided in § 12-108(p), (q), (v), and (w) of this title, the recordation tax applies to instruments of writing that transfer the real property of a corporation to its stockholders, the real property of a limited liability company to its members, or the real property of a partnership to its partners.
2023 Maryland Statutes › Tax - Property › Title 12 - Recordation Taxes › Section 12-109 - Payment of Recordation Tax

(a)    (1)    An instrument of writing that is taxable under this title may not be recorded in any county until the recordation tax has been paid as provided by subsection (b) of this section.
(2)    An instrument of writing that is taxable under this title may not be filed with the Department until the recordation tax has been paid as provided by subsection (b) of this section.
(b)    (1)    Except as provided in paragraph (2) of this subsection, the recordation tax on an instrument of writing or a security agreement recorded under subsection (a)(1) of this section in any county shall be paid to the collector or the clerk of the circuit court for the county, as designated by the governing body of the county.
(2)    In Prince George’s County, the recordation tax on an instrument of writing or a security agreement recorded under subsection (a)(1) of this section shall be paid to the Director of Finance of Prince George’s County.
(3)    The recordation tax on articles of merger, articles of consolidation, or other documents which evidence a merger or consolidation of foreign corporations, foreign partnerships, foreign limited liability companies, or foreign limited partnerships filed with the Department shall be paid to the Department.
2023 Maryland Statutes › Tax - Property › Title 12 - Recordation Taxes › Section 12-110 - Distribution of Revenue

(a)    (1)    Except as provided in subsections (c) and (d) of this section, in any county except Prince George’s, the recordation tax collected by the collector or the clerk of the circuit court shall be paid to the governing body of the county in which the recordation tax was collected.
(2)    In Prince George’s County the recordation tax is both paid to and collected by the Director of Finance of Prince George’s County.
(b)    (1)    A person who offers for recordation an instrument of writing for property located in 2 or more counties shall submit to the collector or the clerk of the circuit court for each county a certificate showing the apportionment of the total value of the property between each of the counties.
(2)    For an instrument of writing recorded under paragraph (1) of this subsection, the recordation tax in each county in which the property is located is:
(i)    payable at the rate of tax that applies in the county; and
(ii)    based on the ratio that the value of the property in that county bears to the value of the property in all counties.
(c)    Recordation tax collected under § 12–103(c) of this title shall be paid to the Comptroller for deposit in the General Fund of the State.
(d)    (1)    The Department shall deduct the cost of administering the recordation tax from the taxes collected under this title and credit those revenues to the fund established under § 1–203.3 of the Corporations and Associations Article.
(2)    After deducting the revenues required under paragraph (1) of this subsection, the recordation tax collected under §§ 12–103(d) and 12–117 of this title shall be distributed to the county in which the property is located.
2023 Maryland Statutes › Tax - Property › Title 12 - Recordation Taxes › Section 12-113 - Proceeds From Recordation Tax in Harford County

(a)    In Harford County the collector shall deposit proceeds from recordation tax at the rate of $2.20 in a special capital improvement fund to be used to pay school bonds issued on the faith and credit of Harford County after January 1, 1959. After the debt service for the current fiscal year has been met, the money collected from this tax at the rate of $2.20 shall be credited for the purpose of financing:
(1)    new school construction;
(2)    major improvements and capital improvements to existing school facilities;
(3)    portable classrooms; or
(4)    any combination of these purposes.
(b)    In Harford County the collector shall deposit proceeds from recordation tax at the rate of 55 cents in a fund for open–spaces land and recreation to be disbursed as authorized by the governing body of the county:
(1)    to purchase park lands and develop park and recreation facilities as separate units or as a part of a public school facility;
(2)    to pay loans made for the purposes of item (1) of this subsection;
(3)    to match any funds provided for the purposes of item (1) of this subsection by any municipal corporation in the county, subject to an agreement between the county and the municipal corporation; or
(4)    to construct a new headquarters facility in the immediate vicinity of the alms housekeeper’s residence on Tollgate Road, if the architectural integrity of the housekeeper’s residence is not affected by the construction.
2023 Maryland Statutes › Tax - Property › Title 12 - Recordation Taxes › Section 12-114 - Charles County Rental Transfer Exemption

(a)    In this section, “rental dwelling” means residential real property with accommodations for not more than 4 units that is held by the owner primarily for rental, investment, or the generation of income and is located in a targeted area designated by the governing body of Charles County under § 9-310(c) of this article.
(b)    The governing body of Charles County may grant, by law, an exemption, in whole or in part, from the recordation tax imposed on an instrument of writing that transfers a rental dwelling in Charles County to an individual who will occupy the property as a principal residence.
(c)    To qualify for the exemption authorized under this section, the instrument of writing shall be accompanied by:
(1)    a statement under oath signed by the grantor that the property has been held by the grantor as a rental dwelling; and
(2)    a statement under oath signed by the grantee that the residence will be occupied by the grantee as the grantee’s principal residence.
(d)    The governing body of Charles County may provide by law for:
(1)    any additional criteria for eligibility, conditions, or restrictions for an exemption provided under this section;
(2)    provisions to define, fix, or limit the amount, terms, and scope of an exemption provided under this section; and
(3)    any other provision appropriate to implement the exemption.
2023 Maryland Statutes › Tax - Property › Title 12 - Recordation Taxes › Section 12-115 - Charles County Targeted Businesses Exemption

(a)    The governing body of Charles County may grant, by law, a credit, in whole or in part, against the recordation tax imposed on an instrument of writing which transfers property in Charles County to targeted businesses relocating, expanding, or undertaking new construction in Charles County.
(b)    The law adopted under subsection (a) of this section shall specify:
(1)    the criteria for eligibility for the tax credit;
(2)    any desired conditions or restrictions on the granting of the credit; and
(3)    the method for calculating the amount of the tax credit.
2023 Maryland Statutes › Tax - Property › Title 12 - Recordation Taxes › Section 12-116 - Exemption From Recordation Tax

The Mayor and City Council of Baltimore City or the governing body of a county may exempt, by law, from the recordation tax an instrument of writing that transfers property from or grants a security interest from:
(1)    the United States;
(2)    the State;
(3)    an agency of the State; or
(4)    a political subdivision in the State.
2023 Maryland Statutes › Tax - Property › Title 12 - Recordation Taxes › Section 12-118 - Tax on Instrument That Transfers Title to Improved Residential Real Property

(a)    (1)    In this subsection the following words have the meanings indicated.
(2)    “Acquired dwelling” means a dwelling:
(i)    that was owned by a displaced homeowner; and
(ii)    that by negotiation or condemnation was acquired from the displaced homeowner for public use by the State or a political subdivision or instrumentality of the State, where the acquiring agency had the power to acquire the dwelling for public use by condemnation.
(3)    “Acquisition year” means the taxable year in which an acquired dwelling was acquired for public use by the State or a political subdivision or instrumentality of the State.
(4)    “Awarded compensation” means the amount awarded to the displaced homeowner from the acquiring agency when the State or a political subdivision or instrumentality of the State took possession of the acquired dwelling by negotiation or condemnation.
(5)    “Displaced homeowner” means an individual whose legal interest in a dwelling was terminated through either negotiation or condemnation in exchange for awarded compensation.
(6)    “Replacement dwelling” means a dwelling that is:
(i)    purchased by a displaced homeowner within 2 taxable years immediately following the acquisition year; and
(ii)    is intended to be used as the principal residence of the displaced homeowner.
(b)    The Mayor and City Council of Baltimore City or the governing body of a county may exempt, by law, from the recordation tax an instrument of writing that transfers title to improved residential real property to a displaced homeowner if the improved residential real property conveyed to the displaced homeowner qualifies as a replacement dwelling.
2023 Maryland Statutes › Tax - Property › Title 13 - Transfer Taxes › Subtitle 1 - Definitions; General Provisions › Section 13-101 - Definitions

(a)    In this title the following words have the meanings indicated.
(b)    “Articles of consolidation” means a document filed with the Department under § 3–107 of the Corporations and Associations Article which evidences a consolidation of at least one Maryland corporation with another corporation to form a new Maryland corporation.
(c)    “Articles of merger” means a document filed with the Department under § 3–107, § 4A–703, § 9A–903, or § 10–208 of the Corporations and Associations Article which evidences a merger involving at least one Maryland corporation, Maryland limited liability company, Maryland partnership, or Maryland limited partnership.
(d)    “Documents which evidence the merger or consolidation of foreign corporations, foreign partnerships, foreign limited liability companies, or foreign limited partnerships” means those documents that are filed or recorded with:
(1)    the Department under § 3–117, § 4A–1012, § 9A–910, or § 10–912 of the Corporations and Associations Article; or
(2)    the clerk of the circuit court of a county evidencing that title to real property has been conveyed through a merger or consolidation of 2 or more foreign corporations, foreign partnerships, foreign limited liability companies, or foreign limited partnerships.
(e)    (1)    “Instrument of writing” means a written instrument that conveys title to, or a leasehold interest in, real property.
(2)    “Instrument of writing” includes:
(i)    a deed or contract;
(ii)    a lease;
(iii)    an assignment of a lessee’s interest;
(iv)    articles of merger or other document which evidences a merger of foreign corporations, foreign limited liability companies, foreign partnerships, or foreign limited partnerships; and
(v)    articles of consolidation or other document which evidences a consolidation of foreign corporations.
(3)    “Instrument of writing” does not include:
(i)    a mortgage, deed of trust, or other contract that creates an encumbrance on real property; or
(ii)    a security agreement, as defined in § 12–101(l) of this article.
(f)    “Subsidiary corporation” includes any corporation that is a subsidiary of either a parent corporation or any other subsidiary corporation of the parent corporation.
(g)    “Successor” has the meaning stated in § 1–101(dd) of the Corporations and Associations Article.
2023 Maryland Statutes › Tax - Property › Title 13 - Transfer Taxes › Subtitle 1 - Definitions; General Provisions › Section 13-103 - Tax on Consideration Payable for Transfer of Controlling Interest in Real Property Entity

(a)    In this section, “controlling interest”, “real property”, and “real property entity” have the meanings stated in § 12–117 of this article.
(b)    (1)    The taxes under this title are imposed on the transfer of a controlling interest in a real property entity as if the real property, directly or beneficially owned by the real property entity, was conveyed by an instrument of writing that is recorded with the clerk of the circuit court for a county or filed with the Department under § 13–202 of this title.
(2)    The taxes under this section are imposed on the consideration payable for the transfer of the controlling interest in the real property entity or on the value of the real property directly or beneficially owned by the real property entity, as provided in § 12–117(b)(2) of this article.
(3)    (i)    Except for the county transfer tax, the taxes under this section shall be applied at the rates established in this title.
(ii)    The county transfer tax shall be applied at the rate imposed by the county where the real property is located.
(c)    The taxes under this title are not imposed on the transfer of a controlling interest in a real property entity in any of the circumstances described:
(1)    in § 13–207 of this title that exempts an instrument of writing from the transfer tax; or
(2)    in § 12–117(c) of this article that exempts the transfer of a controlling interest in a real property entity from the recordation tax.
(d)    In each instance in which a controlling interest in a real property entity is transferred, the provisions of § 12–117(d) and (e) of this article are applicable.
(e)    This section does not apply in the circumstances described in § 12–117(f) of this article.
(f)    The Department shall adopt regulations to administer this section in the same manner as in § 12–117(g) of this article.
2023 Maryland Statutes › Tax - Property › Title 13 - Transfer Taxes › Subtitle 2 - State Tax -- in General › Section 13-202 - Imposition of Tax

Except as otherwise provided in this subtitle, a transfer tax is imposed on an instrument of writing:
(1)    recorded with the clerk of the circuit court for a county; or
(2)    filed with the Department and described in § 12-103(d) of this article.
2023 Maryland Statutes › Tax - Property › Title 13 - Transfer Taxes › Subtitle 2 - State Tax -- in General › Section 13-204 - Evidence of Consideration

The consideration payable shall be described in:
(1)    the recitals or the acknowledgment of the instrument of writing; or
(2)    a statement under oath that accompanies the instrument of writing and that is signed by a party to the instrument or by an agent of a party.
2023 Maryland Statutes › Tax - Property › Title 13 - Transfer Taxes › Subtitle 2 - State Tax -- in General › Section 13-205 - Calculation of Tax

(a)    If a lease of real property creating a perpetually renewable ground rent is recorded without a transfer of the reversionary estate for full consideration other than the ground rent being recorded at the same time, the transfer tax applies to the redemption sum as determined under § 8–804 of the Real Property Article plus any additional consideration payable. If the lease is recorded at the same time with the transfer of the reversionary estate created for full consideration, the lease is not subject to transfer tax.
(b)    Except as provided in § 13–207(a)(14) of this subtitle, for a lease of real property for a term of years not perpetually renewable, the transfer tax applies to:
(1)    the average annual rent over the term of the lease, including renewals, capitalized at 10% plus any additional consideration payable, other than rent; or
(2)    if the average annual rent cannot be determined, the greater of:
(i)    105% of the minimum average annual rent, as determined by the lease, capitalized at 10%, plus any additional consideration payable, other than rent; or
(ii)    60% of the assessment of the real property subject to lease.
(c)    (1)    In this subsection, “document”:
(i)    means any document that publicizes or gives constructive notice of an unrecorded lease; and
(ii)    includes:
1.    an attornment agreement;
2.    a memorandum of a lease; and
3.    an assignment of a lease.
(2)    A document may be recorded only if the original lease is submitted and transfer tax on the document and the original lease is paid.
(3)    Subject to § 13–102 of this title, the lessee is chargeable with transfer tax on the original lease. If a lessee fails or refuses to pay transfer tax after a demand is made, the party offering the original lease for recordation may:
(i)    pay the recordation tax; and
(ii)    sue the lessee to recover the amount of transfer tax paid, with interest from the date of payment of transfer tax.
(4)    Transfer tax shall be paid on the original lease only if the original lease was required to be recorded under § 3–101 of the Real Property Article.
(d)    (1)    For a transfer under § 13–206 of this subtitle, the transfer tax applies to the value of the real property determined by the Department at the date of finality immediately before the date of transfer.
(2)    For a transfer by articles of merger, articles of consolidation, or other documents which evidence a merger or consolidation of foreign corporations, foreign partnerships, foreign limited liability companies, or foreign limited partnerships, the transfer tax applies to the value of the real property determined by the Department at the date of finality immediately before the date of the merger or consolidation.
2023 Maryland Statutes › Tax - Property › Title 13 - Transfer Taxes › Subtitle 2 - State Tax -- in General › Section 13-206 - Tax on Corporate, Limited Liability Company, and Partnership Transfers

Except as provided in § 13-207(a)(9), (10), (15), and (16) of this subtitle, the transfer tax applies to conveyances that transfer the real property of a corporation to its stockholders, the real property of a limited liability company to its members, or the real property of a partnership to its partners.
2023 Maryland Statutes › Tax - Property › Title 13 - Transfer Taxes › Subtitle 2 - State Tax -- in General › Section 13-208 - Payment of Tax

(a)    Transfer tax on an instrument of writing that is taxable under this subtitle shall be paid to the clerk of the circuit court where the instrument of writing is recorded or to the Department.
(b)    An instrument of writing taxable under this subtitle may not be recorded in any county unless a statement is attached to or stamped on the instrument of writing that indicates:
(1)    that transfer tax has been paid; and
(2)    the amount of transfer tax paid.
(c)    The presence of the statement required by subsection (b) of this section on an instrument of writing is prima facie evidence of payment of transfer tax.
2023 Maryland Statutes › Tax - Property › Title 13 - Transfer Taxes › Subtitle 3 - Agricultural Land Transfer Tax › Section 13-301 - 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)    (1)    “Agricultural land transfer tax” means the tax imposed under § 13–302 of this subtitle.
(2)    “Agricultural land transfer tax” does not include the surcharge imposed under § 13–303(d) of this subtitle.
(d)    (1)    “Total value” means the value of the property as stated in the most recent assessment roll.
(2)    “Total value” includes any adjustment in the value of improvements that result from an increase in construction costs as determined by the Department as of the most recent date of finality.
2023 Maryland Statutes › Tax - Property › Title 13 - Transfer Taxes › Subtitle 3 - Agricultural Land Transfer Tax › Section 13-302 - Imposition of Tax; Payment of Tax

(a)    Except as otherwise provided in § 13-305 of this subtitle, agricultural land transfer tax is imposed on an instrument of writing that transfers title to agricultural land.
(b)    Agricultural land transfer tax is payable in addition to any other transfer tax imposed under this title.
(c)    An instrument of writing subject to agricultural land transfer tax may not be recorded in any county until the agricultural land transfer tax is paid to the collector for the county or paid to the Department.
(d)    An instrument of writing subject to agricultural land transfer tax may not be filed with the Department until the agricultural land transfer tax is paid to the Department or the collector for the county.
2023 Maryland Statutes › Tax - Property › Title 13 - Transfer Taxes › Subtitle 3 - Agricultural Land Transfer Tax › Section 13-303 - Rate of Tax

(a)    The agricultural land transfer tax applies at the following rates:
(1)    for a transfer of 20 acres or more of agricultural land, 5%;
(2)    except as provided in item (3) of this subsection, for a transfer of less than 20 acres of agricultural land assessed for agricultural use or as unimproved agricultural land, 4%; or
(3)    for a transfer of less than 20 acres of agricultural land assessed as improved agricultural land or agricultural land with site improvements, 3%.
(b)    If an instrument of writing is subject to different rates of agricultural land transfer tax under subsection (a) of this section, the total agricultural land transfer tax due is computed separately for each portion of agricultural land to which a different rate applies.
(c)    Except as provided by § 13–305(b)(2) or (c)(4) of this subtitle, the agricultural land transfer tax determined under subsection (a) or subsection (b) of this section is reduced by:
(1)    25% if property tax on the agricultural land was paid on the basis of any assessment other than the farm or agricultural use assessment under § 8–209 of this article for 1 full taxable year before a transfer;
(2)    50% if property tax on the agricultural land was paid on the basis of any assessment other than the farm or agricultural use assessment under § 8–209 of this article for 2 full consecutive taxable years before a transfer; and
(3)    65% if property tax on the agricultural land was paid on the basis of any assessment other than the farm or agricultural use assessment under § 8–209 of this article for 3 or more full consecutive taxable years before a transfer.
(d)    (1)    Except as provided in paragraph (2) of this subsection, in addition to the agricultural land transfer tax, a surcharge in an amount equal to 25% of the tax determined under subsections (a) through (c) of this section is imposed on an instrument of writing that transfers title to agricultural land.
(2)    The surcharge imposed under paragraph (1) of this subsection does not apply to an instrument of writing that transfers property of 2 acres or less to be improved to a child or grandchild of the owner.
(e)    When determining the rate of the agricultural land transfer tax to be imposed under subsection (a) or (b) of this section, the amount of agricultural land transferred that is exempt from the tax in accordance with § 13–305 of this subtitle may not be included in the amount of agricultural land that is transferred.
2023 Maryland Statutes › Tax - Property › Title 13 - Transfer Taxes › Subtitle 3 - Agricultural Land Transfer Tax › Section 13-304 - Calculation of Tax; Improvements Valued

(a)    The agricultural land transfer tax is imposed on the consideration payable for the instrument of writing less:
(1)    the total value of any improvements on the property; and
(2)    the total value of any land not subject to the agricultural land transfer tax.
(b)    (1)    If an instrument of writing transfers agricultural land with an improvement that has not been assessed by the supervisor, the grantor shall notify the supervisor at least 7 days before the date of transfer.
(2)    For the purposes of paragraph (1) of this subsection, the supervisor shall:
(i)    determine the estimated total value of the improvements on the most recent date of finality; and
(ii)    give the grantor at the time of the transfer a notice of the estimated value of the improvements.
(3)    The grantor may appeal the estimated total value stated in the notice as provided by § 8-407 of this article.
2023 Maryland Statutes › Tax - Property › Title 13 - Transfer Taxes › Subtitle 3 - Agricultural Land Transfer Tax › Section 13-308 - Notice of Tax Liability

(a)    When a contract is executed for the transfer of any interest in agricultural land, the seller shall notify the buyer, in writing, that the transfer may be subject to the 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 agricultural land transfer tax paid by the buyer.
2023 Maryland Statutes › Tax - Property › Title 13 - Transfer Taxes › Subtitle 4 - County Transfer Taxes -- in General › Section 13-402.1 - County Transfer Tax on Instruments of Writing

(a)    The governing body of a county that has adopted home rule powers under Article XI-F of the Maryland Constitution may impose a transfer tax on an instrument of writing:
(1)    recorded with the clerk of the circuit court for the county; or
(2)    filed with the Department.
(b)    A transfer tax imposed under this section:
(1)    may not exceed 0.5%; and
(2)    does not apply to an instrument of writing exempt from the State transfer tax under § 13-207 of this title.
2023 Maryland Statutes › Tax - Property › Title 13 - Transfer Taxes › Subtitle 4 - County Transfer Taxes -- in General › Section 13-403 - Transfers Between Spouses and Former Spouses

(a)    In this section, “domestic partner”, “evidence of a domestic partnership”, “evidence of dissolution of a domestic partnership”, and “former domestic partner” have the meanings stated in § 12–101 of this article.
(b)    An instrument of writing that transfers property between spouses or former spouses or between domestic partners or former domestic partners in accordance with a property settlement, divorce decree, or dissolution of a domestic partnership is not subject to a county transfer tax.
(c)    (1)    To qualify as a domestic partner under this section, an individual shall submit evidence of a domestic partnership.
(2)    To qualify as a former domestic partner under this section, an individual shall submit evidence of dissolution of a domestic partnership.
(d)    The exemption under subsection (b) of this section for transfers between domestic partners or former domestic partners applies only to an instrument of writing for residential property.
2023 Maryland Statutes › Tax - Property › Title 13 - Transfer Taxes › Subtitle 4 - County Transfer Taxes -- in General › Section 13-403.1 - Transfers Involving Certain Maryland Stadium Authority Affiliates

An instrument of writing pursuant to which the Maryland Stadium Authority transfers title to, or creates a leasehold interest in, real property if the transferee or lessee is an Authority affiliate as defined in § 10–601 of the Economic Development Article is not subject to a county transfer tax.
2023 Maryland Statutes › Tax - Property › Title 13 - Transfer Taxes › Subtitle 4 - County Transfer Taxes -- in General › Section 13-405 - Tax on Corporate, Limited Liability Company, or Partnership Transfers

(a)    Except as provided in subsection (c) of this section, county transfer tax applies to conveyances that transfer the real property of a corporation to its stockholders, a limited liability company to its members, or a partnership to its partners on:
(1)    liquidation;
(2)    dissolution; or
(3)    termination.
(b)    For a conveyance that is taxable under this section, county transfer tax applies to the value of the real property determined by the Department at the date of finality immediately before the date of transfer.
(c)    A corporate, limited liability company, or partnership transfer as described in § 12-108(p), (q), (v), (w), (y), and (bb) of this article is not subject to the county transfer tax.
2023 Maryland Statutes › Tax - Property › Title 13 - Transfer Taxes › Subtitle 4 - County Transfer Taxes -- in General › Section 13-407 - Limitations on County Transfer Taxes

(a)    In this section, “total rate of tax” means the rate of tax imposed for the agricultural land transfer tax under § 13–303(a) of this title plus the rate of tax for a county transfer tax imposed under this section.
(b)    (1)    Unless a greater rate of tax was imposed before July 1, 1979, a county may not impose county transfer tax on a transfer subject to the agricultural land transfer tax under Subtitle 3 of this title at a rate greater than the county rate applicable to the transfer of improved residential property in that county.
(2)    If a county has imposed a county transfer tax at a rate that exceeds the rate applicable to the transfer of improved residential property, the total rate of tax that applies to a transfer subject to the agricultural land transfer tax may not exceed 5% plus the rate that applies to improved residential property under the county transfer tax.
(3)    If the total rate of tax that applies to a transfer subject to the agricultural land transfer tax exceeds the maximum rate allowed under paragraph (2) of this subsection:
(i)    the agricultural land transfer tax is payable at the rate specified in § 13–303(a) of this title; and
(ii)    the rate of the county transfer tax shall be reduced as necessary to comply with the 5% limit.
(c)    After July 1, 1979, for the transfer of land subject to the agricultural land transfer tax, a county may not:
(1)    impose a county transfer tax at a rate above the rate that was in effect on July 1, 1979; or
(2)    increase the rate of a county transfer tax above the rate that was in effect on July 1, 1979.
2023 Maryland Statutes › Tax - Property › Title 13 - Transfer Taxes › Subtitle 4 - County Transfer Taxes -- in General › Section 13-408 - Exemption From County Transfer Tax

Any county having a county transfer tax may provide for an exemption from the tax of a specified amount of the consideration payable on the conveyance of owner-occupied residential property if the buyer intends to use the property as the buyer’s principal residence by actually occupying the residence for at least 7 months of a 12-month period.
2023 Maryland Statutes › Tax - Property › Title 13 - Transfer Taxes › Subtitle 4 - County Transfer Taxes -- in General › Section 13-409 - Exemption From Tax for Instrument of Writing for Residentially Improved Owner-Occupied Real Property

(a)    Any county having a county transfer tax may provide for an exemption from the tax for an instrument of writing for residentially improved owner-occupied real property if the instrument of writing is accompanied by a statement under oath signed by each grantee or an agent of the grantee that:
(1)    (i)    the grantee is an individual who has never owned in the State residential real property that has been the individual’s principal residence; and
(ii)    the residence will be occupied by the grantee as the grantee’s principal residence; or
(2)    (i)    the grantee is a co-maker or guarantor of a purchase money mortgage or purchase money deed of trust as defined in § 12-108(i) of this article for the property; and
(ii)    the grantee will not occupy the residence as the co-maker’s or guarantor’s principal residence.
(b)    A statement under subsection (a) of this section by an agent of a grantee shall state that the statement:
(1)    is based on a diligent inquiry made by the agent with respect to the facts set forth in the statement; and
(2)    is true to the best of the knowledge, information, and belief of the agent.