reglab/statecodes huggingface dataset:
2023 Maryland Statutes › Tax - Property › Title 7 - Property Tax Exemptions › Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes › Section 7-506 - Governmentally Subsidized Housing in Baltimore City

(a)    (1)    In this subsection, “service facilities” includes nondwelling commercial and community facilities, community rooms, dining halls, and infirmaries.
(2)    In this subsection, “urban renewal area”:
(i)    means an urban renewal project that is acquired and disposed of by the Mayor and City Council of Baltimore City under the Baltimore City Charter, Article II(15); and
(ii)    does not include the Madison Park North, the Madison Park South, and the Mount Vernon projects.
(3)    Real property is exempt from Baltimore City property tax if:
(i)    the real property is located in an urban renewal area;
(ii)    the real property is owned by a person engaged in constructing and operating housing structures or projects; and
(iii)    the real property is used for a housing structure or project that:
1.    is substantially constructed or rehabilitated on and after July 1, 1973; and
2.    is governmentally controlled as to rents, charges, rates of return, and methods of operation so that the real property operates on a nonprofit or limited distribution basis; and
(iv)    the owner of the real property and the Baltimore City Board of Estimates agree on the payment that the owner shall make to Baltimore City in lieu of Baltimore City property taxes.
(4)    If the structure and facilities of the property are used predominantly for residential purposes, the real property may contain service facilities to serve its occupants and the surrounding neighborhood.
(b)    Real property described in subsection (a) of this section is exempt from Baltimore City property tax as the parties agree under subsection (a) of this section.
(c)    Subject to § 2–1257 of the State Government Article, annually on or before February 1, Baltimore City shall report to the General Assembly on the effect and operation of all agreements adopted during the previous year under this section.
2023 Maryland Statutes › Tax - Property › Title 7 - Property Tax Exemptions › Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes › Section 7-506.1 - Governmentally Subsidized Housing Outside Baltimore City

(a)    (1)    In this subsection, “service facilities” includes nondwelling commercial and community facilities, community rooms, dining halls, infirmaries, child and adult day care facilities, and drug rehabilitation facilities.
(2)    Except in Baltimore City, real property may be exempt from county and municipal corporation property tax if:
(i)    the real property is owned by a person engaged in constructing or operating housing structures or projects;
(ii)    the real property is used for a housing structure or project that is constructed or substantially rehabilitated under a federal, State, or local government program that:
1.    funds construction or insures its financing in whole or in part; or
2.    provides interest subsidy, rent subsidy, or rent supplements;
(iii)    the owner and the governing body of the county and, where applicable, the municipal corporation where the real property is located agree that the owner shall pay a negotiated amount in lieu of the applicable county or municipal corporation property tax; and
(iv)    the owner of the real property:
1.    A.    agrees to continue to maintain the real property as rental housing for lower income persons under the requirements of the government programs described in paragraph (2)(ii) of this subsection; and
B.    agrees to renew any annual contributions contract or other agreement for rental subsidy or supplement; or
2.    enters into an agreement with the governing body of the county or municipal corporation to allow the entire property or the portion of the property which was maintained for lower income persons to remain as housing for lower income persons for a term of at least 5 years.
(3)    If the structure and facilities of the real property are used predominantly for residential purposes, the real property may contain service facilities to serve its occupants and the surrounding neighborhood.
(b)    Real property described in subsection (a) of this section is exempt when the requirements of subsection (a) of this section are met.
2023 Maryland Statutes › Tax - Property › Title 7 - Property Tax Exemptions › Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes › Section 7-506.2 - Housing for Low to Moderate Income Households

(a)    Real property may be exempt from municipal corporation property tax if:
(1)    the real property is owned by:
(i)    a former tenant of the real property;
(ii)    an association of tenants or former tenants of the real property;
(iii)    an entity in which former tenants or an association of tenants or former tenants holds a majority interest; or
(iv)    a cooperative housing corporation that:
1.    operates on a nonprofit basis;
2.    operates on a limited equity basis; or
3.    is subject to controls on the corporation’s rates of return;
(2)    the owner and the governing body of the municipal corporation where the real property is located agree that the owner shall pay a negotiated amount in lieu of the applicable municipal corporation property tax; and
(3)    the owner of the real property agrees to maintain at least 10% of the total number of residential units as housing for low to moderate income households, as set forth in an agreement between the owner and the governing body of the municipal corporation where the real property is located.
(b)    Real property described in subsection (a) of this section is exempt when the requirements of subsection (a) of this section are met.
2023 Maryland Statutes › Tax - Property › Title 7 - Property Tax Exemptions › Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes › Section 7-506.3 - Payment in Lieu of Taxes Agreements -- Low-Income Housing

(a)    (1)    In this subsection, “service facilities” includes nondwelling commercial and community facilities, community rooms, dining halls, infirmaries, child and adult day care facilities, and drug rehabilitation facilities.
(2)    In Prince George’s County, real property may be exempt from county property tax if:
(i)    the real property is owned by a person engaged in constructing or operating housing structures or projects;
(ii)    the real property is used for a housing structure or project that:
1.    is acquired, constructed, or rehabilitated under a federal, State, or local government program that:
A.    funds construction or rehabilitation or insures the financing of construction or rehabilitation in whole or in part, including a housing investment trust; or
B.    provides interest subsidy, rent subsidy, or rent supplements; or
2.    is acquired under the Right of First Refusal program under Subtitle 13, Division 14 of the Prince George’s County Code;
(iii)    the owner and the governing body of Prince George’s County agree that the owner shall pay a negotiated amount in lieu of the applicable county property tax; and
(iv)    the owner of the real property:
1.    A.    agrees to commence or continue to maintain the real property as rental housing for lower income persons under the requirements of the government programs described in item (ii) of this paragraph; and
B.    agrees to renew any annual contributions contract or other agreement for rental subsidy or supplement; or
2.    enters into an agreement with the governing body of Prince George’s County to allow the entire property or the portion of the property that was maintained for lower income persons to remain as housing for lower income persons for a term of at least 5 years.
(3)    If the structure and facilities of the real property are used predominantly for residential purposes, the real property may contain service facilities to serve its occupants and the surrounding neighborhood.
(b)    Real property described in subsection (a) of this section is exempt when the requirements of subsection (a) of this section are met.
2023 Maryland Statutes › Tax - Property › Title 7 - Property Tax Exemptions › Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes › Section 7-507 - Foreign Import Property

If the Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation authorizes, by law, the stock in business consisting of foreign imports of a business engaged in importing is not subject to county or municipal corporation property tax if the foreign import is:
(1)    in the possession of the business engaged in importing; and
(2)    in its original package.
2023 Maryland Statutes › Tax - Property › Title 7 - Property Tax Exemptions › Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes › Section 7-508 - Washington County

(a)    In this section, “manufacturer” means a person who engages in at least 2 of the following processes:
(1)    applies labor, skill, art, or science to materials;
(2)    makes changes or modifications in existing material by processes usually considered as manufacturing;
(3)    develops new forms, qualities, properties, or combinations of materials, or adapts materials to certain uses; or
(4)    produces from materials a different kind of material with a new use.
(b)    The governing body of Washington County may exempt the raw materials used in a manufacturing process and manufactured products in the possession of a manufacturer from the Washington County property tax.
2023 Maryland Statutes › Tax - Property › Title 7 - Property Tax Exemptions › Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes › Section 7-509 - Washington County -- Warehouse Property

(a)    In this section, “warehouser” means a person engaged only in the business of warehousing merchandise as a distribution center and that the person does not have any retail or wholesale sales persons.
(b)    The governing body of Washington County may exempt the stock in business of a warehouser from the Washington County property tax.
2023 Maryland Statutes › Tax - Property › Title 7 - Property Tax Exemptions › Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes › Section 7-509.1 - Washington County -- Technology-Related Businesses

(a)    (1)    The governing body of Washington County may enter into an agreement with the owner of a technology–related business that is located or locates in Washington County for a negotiated payment by the owner in lieu of taxes on personal property owned by the technology–related business.
(2)    An agreement for a negotiated payment in lieu of taxes under this section shall provide that, for the term specified in the agreement:
(i)    the owner shall pay to Washington County a specified amount each year in lieu of the payment of Washington County personal property tax; and
(ii)    all or a specified part of the personal property of the technology–related business shall be exempt from Washington County personal property tax for the term of the agreement.
(b)    As specified in an agreement for a negotiated payment in lieu of taxes under this section, for the term specified in the agreement, the personal property of a technology–related business that is located or locates in Washington County is exempt from Washington County personal property tax.
2023 Maryland Statutes › Tax - Property › Title 7 - Property Tax Exemptions › Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes › Section 7-510 - Calvert, Caroline, Cecil, Kent, and Queen Anne's Counties

In Calvert County, Caroline County, Cecil County, Kent County, or Queen Anne’s County, when authorized by the governing body of the county by law, 1 or more classes of the personal property of any commercial, manufacturing, or professional business that is actually used in the business, including furniture, fixtures, equipment, and supplies, is not subject to the county property tax.
2023 Maryland Statutes › Tax - Property › Title 7 - Property Tax Exemptions › Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes › Section 7-511 - Reduction or Elimination of Percentage of Assessment of Taxable Personal Property in Garrett County

(a)    Subject to subsection (b) of this section, the governing body of Garrett County may reduce, by law, the percent of the assessment on one or more classes or subclasses of personal property listed under § 8-101 of this article.
(b)    (1)    If Garrett County reduces or eliminates the percentage of assessment of taxable personal property under subsection (a) of this section, Garrett County shall submit a copy of the law to the Department.
(2)    If the Department receives a copy of the law on or before March 1, the change shall be effective for the taxable year following the date the law is enacted.
2023 Maryland Statutes › Tax - Property › Title 7 - Property Tax Exemptions › Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes › Section 7-511.1 - Garrett County -- Garrett Information Enterprise Center

(a)    In this section, “business incubator” has the meaning stated in § 9–247 of this article.
(b)    The governing body of Garrett County may exempt from the county property tax real property that is:
(1)    owned by the Garrett College Board of Trustees;
(2)    known as the Garrett Information Enterprise Center; and
(3)    used as a business incubator.
2023 Maryland Statutes › Tax - Property › Title 7 - Property Tax Exemptions › Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes › Section 7-512 - Agreement for Negotiated Payment in Lieu of Taxes for Electricity Facilities in Cecil County

(a)    (1)    The governing body of Cecil County may enter into an agreement with the owner of a facility for the generation of electricity that locates in Cecil County for a negotiated payment by the owner in lieu of taxes on the facility.
(2)    An agreement for a negotiated payment in lieu of taxes under this section shall provide that, for the term specified in the agreement:
(i)    the owner shall pay to Cecil County a specified amount each year in lieu of the payment of Cecil County property tax; and
(ii)    all or a specified part of the real and personal property at the facility shall be exempt from Cecil County property tax for the term of the agreement.
(b)    As specified in an agreement for a negotiated payment in lieu of taxes under this section, for the term specified in the agreement, the real and personal property at a facility for the generation of electricity that locates in Cecil County is exempt from Cecil County property tax.
(c)    Notwithstanding subsections (a) and (b) of this section, the assessment of any property exempted under this section shall be included in the assessable base of Cecil County for the purpose of computing any State aid to education under § 5-202 of the Education Article or other payments of State aid to the county that by law are based on the assessment of property.
2023 Maryland Statutes › Tax - Property › Title 7 - Property Tax Exemptions › Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes › Section 7-513 - Personal Property Tax -- Dorchester County

(a)    Subject to subsection (b) of this section, the governing body of Dorchester County may reduce, by law, the percent of the assessment of personal property other than operating personal property of a public utility.
(b)    If the governing body of the county enacts a law reducing the assessment of personal property, personal property other than operating personal property of a public utility is subject to county property tax on:
(1)    90% of its value for the first taxable year beginning after enactment of the law;
(2)    80% of its value for the second taxable year beginning after enactment of the law;
(3)    70% of its value for the third taxable year beginning after enactment of the law;
(4)    60% of its value for the fourth taxable year beginning after enactment of the law;
(5)    50% of its value for the fifth taxable year beginning after enactment of the law;
(6)    40% of its value for the sixth taxable year beginning after enactment of the law;
(7)    30% of its value for the seventh taxable year beginning after enactment of the law;
(8)    20% of its value for the eighth taxable year beginning after enactment of the law;
(9)    10% of its value for the ninth taxable year beginning after enactment of the law; and
(10)    0% of its value for the tenth taxable year beginning after enactment of the law and for each taxable year thereafter.
2023 Maryland Statutes › Tax - Property › Title 7 - Property Tax Exemptions › Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes › Section 7-514 - Negotiated Payment by Owner of Facility for Generation of Electricity

(a)    (1)    The governing body of a county or a municipal corporation may enter into an agreement with the owner of a facility for the generation of electricity that is located or locates in the county or the municipal corporation for a negotiated payment by the owner in lieu of taxes on the facility.
(2)    An agreement for a negotiated payment in lieu of taxes under this section shall provide that, for the term specified in the agreement:
(i)    the owner shall pay to the county or municipal corporation a specified amount each year in lieu of the payment of county or municipal corporation real and personal property tax; and
(ii)    all or a specified part of the real and personal property at the facility shall be exempt from county or municipal corporation property tax for the term of the agreement.
(b)    As specified in the agreement for a negotiated payment in lieu of taxes under this section, for the term specified in the agreement, the real and personal property at a facility for the generation of electricity that is located or locates in the county or the municipal corporation is exempt from county or municipal corporation property tax.
(c)    For each taxable year, Washington County shall distribute to the Town of Williamsport an amount equal to 35% of any amount received by the county under a negotiated payment in lieu of taxes under this section from an owner of an electricity generation facility that is located or locates in the Town of Williamsport.
2023 Maryland Statutes › Tax - Property › Title 7 - Property Tax Exemptions › Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes › Section 7-515 - Video Lottery Facility in Allegany County

(a)    The governing body of Allegany County shall enter into an agreement with an owner or operator of a video lottery facility that locates in Allegany County for a negotiated payment in lieu of taxes on the video lottery facility.
(b)    An agreement for a negotiated payment in lieu of taxes under this section shall provide that, for the term specified in the agreement:
(1)    a specified amount shall be paid to Allegany County in lieu of the payment of Allegany County property tax; and
(2)    all or a specified part of the real and personal property at the video lottery facility shall be exempt from Allegany County property tax for the term of the agreement.
2023 Maryland Statutes › Tax - Property › Title 7 - Property Tax Exemptions › Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes › Section 7-517 - Natural Gas Facilities -- Calvert County

(a)    The governing body of Calvert County may enter into an agreement with the owner of a facility for the liquefaction of natural gas that is located or locates in the county for a negotiated payment by the owner in lieu of taxes on the facility.
(b)    An agreement for a negotiated payment in lieu of taxes under this section shall provide that, for the term specified in the agreement:
(1)    the owner shall pay to the county a specified amount each year in lieu of the payment of county real, operating real, personal, or operating personal property tax; and
(2)    all or a specified part of the real, operating real, personal, or operating personal property at the facility shall be exempt from county property tax for the term of the agreement.
(c)    As specified in an agreement for a negotiated payment in lieu of taxes under this section, for the term specified in the agreement, the real, operating real, personal, or operating personal property at a facility for the liquefaction of natural gas that is located or locates in the county is exempt from county property tax.
(d)    On the written request of the governing body of Calvert County, the supervisor shall assess the real, operating real, personal, or operating personal property of the owner of a facility for the liquefaction of natural gas with whom the county has entered into a payment in lieu of taxes agreement under this section.
2023 Maryland Statutes › Tax - Property › Title 7 - Property Tax Exemptions › Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes › Section 7-518 - Property Owned by Affordable Housing Land Trust

(a)    In this section, “affordable housing land trust” and “affordable housing land trust agreement” have the meanings stated in § 14–501 of the Real Property Article.
(b)    The governing body of Frederick County may exempt real property from the Frederick County property tax if the real property is:
(1)    owned by an affordable housing land trust; and
(2)    not subject to an affordable housing land trust agreement.
2023 Maryland Statutes › Tax - Property › Title 7 - Property Tax Exemptions › Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes › Section 7-519 - Community-Managed Open Space

(a)    (1)    In this section the following words have the meanings indicated.
(2)    “Community–managed open space” means a local park, garden, woods, or other predominantly undeveloped area that is utilized and cared for by the local community in a natural or cultivated state for the general benefit of the local community.
(3)    “Community open space management entity” means a nonprofit organization that has a cooperative agreement with the Maryland Environmental Trust and the purposes of which are primarily to:
(i)    preserve community–managed open spaces in fully developed areas;
(ii)    acquire, sell, lease, transfer, manage, establish, or hold easements to parcels of land for use as community–managed open space in fully developed areas; and
(iii)    encourage, support, and facilitate the participation of communities in the beautification, maintenance, and preservation of community–managed open spaces in fully developed areas.
(b)    The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may exempt property owned by a community open space management entity from the county or municipal property tax.
(c)    The governing body of a county or municipal corporation may enact regulations, procedures, and any other provision necessary to carry out the exemption under this section.
2023 Maryland Statutes › Tax - Property › Title 7 - Property Tax Exemptions › Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes › Section 7-520 - Economic Development Project Under Payment in Lieu of Taxes Agreement

(a)    (1)    In this section the following words have the meanings indicated.
(2)    “Economic development project” means a real estate development project in Anne Arundel County that consists of newly constructed or rehabilitated commercial property if the property has not been the subject of a condemnation or eminent domain proceeding undertaken for purposes related to the project.
(3)    “Public benefit” means a unique and quantifiable service to be provided by the economic development project for the benefit of schools, public safety, or other local government services beyond that which would arise generally from a private business development project.
(b)    The governing body of Anne Arundel County may exempt or partially exempt an economic development project from the county real or personal property tax if:
(1)    the owner of the economic development project demonstrates to the satisfaction of the Anne Arundel County Executive and County Council of Anne Arundel County that the project is an economic development project that provides a public benefit; and
(2)    on or before June 30, 2020, the owner of the economic development project and the county enter into a payment in lieu of taxes agreement, approved by ordinance of the County Council, that specifies:
(i)    any amount that the owner of the economic development project shall pay to the county each year in lieu of the payment of county real or personal property taxes during the term of the agreement;
(ii)    any services that the economic development project shall provide to the county each year of the term of the payment in lieu of taxes agreement;
(iii)    the term of the agreement; and
(iv)    that each year after the expiration or termination of the agreement, full real and personal property taxes shall be payable on the property.
(c)    The owner of the economic development project and the county may modify any payment in lieu of taxes agreement entered into on or before June 30, 2020, if the modification is approved by ordinance of the County Council.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 1 - General Provisions and Valuation › Section 8-101 - Classification of Property

(a)    For assessment purposes, property shall be divided into classes and subclasses.
(b)    Real property is a class of property and is divided into the following subclasses:
(1)    land that is actively devoted to farm or agricultural use, assessed under § 8-209 of this title;
(2)    marshland, assessed under § 8-210 of this title;
(3)    woodland, assessed under § 8-211 of this title;
(4)    land of a country club or golf course, assessed under §§ 8-212 through 8-217 of this title;
(5)    land that is used for a planned development, assessed under §§ 8-220 through 8-225 of this title;
(6)    rezoned real property that is used for residential purposes, assessed under §§ 8-226 through 8-228 of this title;
(7)    operating real property of a railroad;
(8)    operating real property of a public utility;
(9)    property valued under § 8-105(a)(3) of this subtitle;
(10)    conservation property, assessed under § 8-209.1 of this title; and
(11)    all other real property that is directed by this article to be assessed.
(c)    Personal property is a class of property and is divided into the following subclasses:
(1)    stock in business;
(2)    distilled spirits;
(3)    operating personal property of a railroad;
(4)    operating personal property of a public utility that is machinery or equipment used to generate electricity or steam for sale;
(5)    all other operating personal property of a public utility;
(6)    machinery and equipment, other than operating personal property of a public utility, that is used to generate:
(i)    electricity or steam for sale; or
(ii)    hot or chilled water for sale that is used to heat or cool a building; and
(7)    all other personal property that is directed by this article to be assessed.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 1 - General Provisions and Valuation › Section 8-102 - Valuation of Real Property

(a)    Except as provided in subsection (b) of this section, the value of real property shall be its value on the date of finality.
(b)    The value of the land described in §§ 8-209 through 8-217 and 8-220 through 8-225 of this title shall be its use value on the date of finality as described in those sections.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 1 - General Provisions and Valuation › Section 8-103 - Assessment of Real Property -- in General

(a)    (1)    In this section the following words have the meanings indicated.
(2)    “New statewide value” means the phased in value of all real property subject to property tax on January 1 preceding any taxable year, excluding the phased in value of real property assessed for the 1st time during the calendar year beginning on that January 1.
(3)    “Phased in value” means for the 1st, 2nd, or 3rd year of a 3-year cycle:
(i)    the prior value of real property increased by one-third, two-thirds, or the full amount by which the value increased over the prior value based on a physical inspection of the real property; or
(ii)    if the value of real property has not increased, the value determined in the most recent valuation.
(4)    “3-year cycle” means a continuous series of 3 calendar year periods beginning for each period with the 1st calendar year after the calendar year in which a physical inspection of real property is made under § 8-104(b) of this subtitle.
(b)    On or before January 1 of each year, the Department shall determine the new statewide value.
(c)    (1)    Except as provided in this subsection, the assessment of real property is its phased in value.
(2)    The assessment of the real property described in § 8-102(b) of this subtitle is its phased in use value.
(3)    The assessment of the operating real property described in § 8-108(c) of this subtitle is its value.
(4)    The assessment of the operating real property described in § 8-109(c) of this subtitle is its value.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 1 - General Provisions and Valuation › Section 8-104 - Valuation of Real Property; Date of Finality; Duties of Department, Supervisor and Local Zoning Agency

(a)    Real property shall be valued separately for:
(1)    the land; and
(2)    the improvements on the land.
(b)    (1)    Notwithstanding a revaluation under subsection (c) of this section, the Department or supervisor shall value all real property once in every 3–year cycle based on a review of the real property under § 2–203 of this article.
(2)    The date of finality for real property that is valued under this subsection is the January 1 immediately before the 1st taxable year to which the assessment based on the new value is applicable.
(c)    (1)    In any year of a 3–year cycle, real property shall be revalued if any of the factors listed below causes a change in the value of the real property:
(i)    the zoning classification is changed at the initiative of the owner or anyone having an interest in the property;
(ii)    a change in use or character occurs;
(iii)    substantially completed improvements are made which add at least $100,000 in value to the property;
(iv)    an error in calculation or measurement of the real property caused the value to be erroneous;
(v)    a residential use assessment is terminated pursuant to § 8–226 of this title; or
(vi)    a subdivision occurs. For purposes of this subsection, “subdivision” means the division of real property into 2 or more parcels by subdivision plat, condominium plat, time–share, metes and bounds, or other means.
(2)    When real property is revalued under this subsection, the Department or supervisor shall:
(i)    determine the value that would have resulted if the revaluation had occurred for the 1st year of the 3–year cycle;
(ii)    determine the value that would have resulted if the revaluation had occurred for the 1st year of the preceding 3–year cycle; and
(iii)    adjust the phased–in value for each of the years remaining in the 3–year cycle to reflect the change that results from the revaluation.
(3)    The Department or supervisor shall revalue real property under paragraph (1)(i), (ii), (iv), (v), and (vi) of this subsection on the semiannual date of finality. The revaluation shall be effective for the taxable year beginning on the semiannual date of finality, if the notice under this title is sent no later than 30 days after the semiannual date of finality.
(4)    The Department or supervisor shall revalue real property under paragraph (1)(iii) of this subsection on the date of finality, semiannual date of finality, or quarterly date of finality following the substantial completion of the improvements to land.
(d)    (1)    The local agency responsible for zoning shall provide the supervisor of assessments a list of each zoning classification change within 30 days of the approval of the change.
(2)    The list shall identify any zoning classification change initiated or requested by the owner of the property or anyone having an interest in the property.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 1 - General Provisions and Valuation › Section 8-106 - Valuation of Real Property Owned by Cooperative Housing Corporation

(a)    In this section, “cooperative housing corporation”, “cooperative interest”, “membership certificate”, and “proprietary lease” have the meanings provided under the Maryland Cooperative Housing Corporation Act.
(b)    The value of a cooperative interest, a proprietary lease, a membership certificate, or similar items relating to an interest in a cooperative unit may be considered in determining the value of real property owned by a cooperative housing corporation or similar corporation.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 1 - General Provisions and Valuation › Section 8-107 - Valuation of Personal Property

(a)    Except as provided under § 8-110 of this subtitle, the value of personal property shall be its value on the date of finality.
(b)    In valuing any personal property acquired by purchase, lease purchase, or other similar agreement for transfer of title to the personal property after a period of its use, the Department shall consider any sum that is paid to acquire the personal property.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 1 - General Provisions and Valuation › Section 8-108 - Valuation, Allocation, Assessment, and Apportionment of Railroad Operating Property

(a)    The Department shall annually value the operating unit of a railroad on the basis of the value of the operating property of the railroad, by considering:
(1)    the earning capacity of the operating unit; and
(2)    all other factors relevant to a determination of the value of the operating unit.
(b)    The Department shall allocate to this State the value of that part of the operating unit that is reasonably attributable to the part located in this State.
(c)    (1)    The value allocated to this State shall be divided into an operating real property value and an operating personal property value, as determined by the Department.
(2)    The assessment of operating real property is the value of operating real property less the assessment of operating real property, if any, that is exempt by law from property tax.
(3)    The assessment of operating personal property is the value of operating personal property, less the assessment of operating personal property, if any, that is exempt by law from property tax.
(4)    Operating land of a railroad is valued and assessed by the Department as part of the operating unit and is not valued and assessed by the supervisor.
(5)    Returns, notices, and appeals of operating property assessments shall be administered pursuant to the sections of this article governing personal property assessment.
(d)    (1)    If operating property is located permanently in more than 1 county or municipal corporation, the Department shall apportion the assessment of that operating property among the counties and municipal corporations where the operating property is located.
(2)    If operating property is not located permanently in a county or a municipal corporation, the Department shall apportion the assessment of that operating property among the counties and municipal corporations on the basis of the ratio of the all track mileage, excluding trackage rights, of the railroad operated in each county and any municipal corporation, to the total of all track mileage, excluding trackage rights, operated in this State.
(e)    The Department may adopt regulations to carry out the provisions of this section.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 1 - General Provisions and Valuation › Section 8-110 - Valuation of Stock in Business

(a)    (1)    In this section the following words have the meanings indicated.
(2)    “Fair average value” means the average of the fair value of stock in business for the number of months of a year in which the stock in business was in existence.
(3)    “Fair value” means the lesser of the cost or the value of stock in business.
(4)    “Stock in business”:
(i)    means the inventory of a commercial or manufacturing business that is engaged in business in this State; and
(ii)    does not include a used motor vehicle of a registered motor vehicle dealer if that vehicle is:
1.    titled in this State; and
2.    acquired by a dealer as partial payment of the purchase price of another motor vehicle.
(b)    Stock in business shall be valued to the owner of the stock in business at its fair average value on the date of finality.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 1 - General Provisions and Valuation › Section 8-112 - Valuation of Distilled Spirits if Counties Impose a Personal Property Tax

(a)    (1)    In this section the following words have the meanings indicated.
(2)    “Distiller” includes:
(i)    the owner or proprietor of a bonded or other warehouse where distilled spirits are stored; or
(ii)    a person who has custody of distilled spirits.
(3)    “Fair value” means the lesser of:
(i)    the cost, not reduced by any allowance for inflation; or
(ii)    market value, not reduced by any allowance for inflation.
(b)    If a county subjects distilled spirits to the personal property tax, on or before March 15 of each year, a distiller shall submit to the Department a report of the fair value of distilled spirits held by the distiller in the county.
(c)    (1)    Distilled spirits shall be valued at the fair value of the spirits on January 1 of the year in which the report is made.
(2)    The value of the same distilled spirits may not be reported more than 1 time in any period of 12 months.
(d)    The distiller shall pay the property tax on the distilled spirits held by the distiller.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 1 - General Provisions and Valuation › Section 8-113 - Valuation of Interests Subject to Tax Under 6-102 of This Article

Interests subject to property tax under § 6-102 of this article shall be valued as if the lessee, person in possession, or user of the property were the owner of the property.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 1 - General Provisions and Valuation › Section 8-114 - Valuation of Hoophouses

(a)    In this section, “hoophouses” means temporary structures placed on land that are made of plastic attached to hoop–like supports and used for agricultural purposes.
(b)    A hoophouse shall be valued as personal property unless:
(1)    the supports for the hoophouse are affixed to the land with cement or similar material; or
(2)    the hoophouse is placed on a cement or other foundation.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 2 - Assessment Procedures › Part I - In General › Section 8-201 - Assessing of Property by Department

The Department shall assess:
(1)    operating property of a railroad or a public utility;
(2)    business tangible personal property that is subject to property tax; and
(3)    distilled spirits, as set forth in § 8-112 of this title.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 2 - Assessment Procedures › Part I - In General › Section 8-204 - Assessing Personal Property

(a)    Personal property subject to assessment shall be assessed annually.
(b)    The assessment of personal property for the date of finality is based on:
(1)    information required to be included in the report to be filed under § 11-101 of this article by April 15 following the date of finality; or
(2)    if a report is not filed or is incomplete, any available information that the Department has.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 2 - Assessment Procedures › Part I - In General › Section 8-205 - Assessment Appeals; Adjustments

(a)    When a property assessment is changed as the result of an appeal of its value, the supervisor or the Department shall consider the facts and reasons stated in the decision on the appeal when next reviewing the assessment of the property.
(b)    When conducting subsequent reassessments of the property, the supervisor or the Department:
(1)    may not automatically eliminate a reduction in the assessment of the property that was granted by a property tax assessment appeal board or the Maryland Tax Court; and
(2)    may eliminate a reduction in the assessment of the property granted by a property tax assessment appeal board or the Maryland Tax Court if the specific reason for the reduction no longer applies.
(c)    If the value or classification of real property is appealed as provided by Title 14, Subtitle 5 of this article, the appeal shall be noted in the assessment worksheet or card that relates to the property whose value or classification was appealed.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 2 - Assessment Procedures › Part I - In General › Section 8-207 - Assessing of Condominium Property

(a)    Each unit in a condominium and the undivided interest in common elements shall be valued as provided by § 8-104 of this title.
(b)    Each condominium unit is separately listed in the assessment records of the county where the condominium is located.
(c)    A sale or forfeiture of a unit for failure to pay the property tax, general or special assessments, or other charges is applicable only to the unit subject to sale or forfeiture. A sale or forfeiture of a unit may not affect the title to any other unit for which all taxes, assessments, or charges have been paid.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 2 - Assessment Procedures › Part II - Use Assessments › Section 8-209.1 - Assessing Conservation Property

(a)    In this section, “conservation property” means land that is subject to a perpetual conservation easement, including an easement that is sold or donated:
(1)    to the Maryland Agricultural Land Preservation Foundation;
(2)    to the Maryland Environmental Trust;
(3)    to a land trust as defined in § 3–2A–01 of the Natural Resources Article; or
(4)    under another public land conservation or preservation program.
(b)    Conservation property shall be valued at a rate equivalent to the highest rate that is used to value land that is eligible for agricultural use assessment under § 8–209 of this subtitle.
(c)    Notwithstanding § 8–209(c) of this subtitle, conservation property is not required to be actively used for farm or agricultural purposes to be eligible for valuation as provided in this section.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 2 - Assessment Procedures › Part II - Use Assessments › Section 8-212 - Assessing of Country Clubs and Golf Courses -- Qualifications

(a)    A golf course that is open to the public is eligible to be assessed under §§ 8-213 through 8-218 of this subtitle if it is located on at least 50 acres of land on which is maintained a regular or championship golf course of at least 9 holes.
(b)    A country club is eligible to be assessed under §§ 8-213 through 8-218 of this subtitle if it:
(1)    has at least 100 members, who pay dues averaging $50 or more annually for each member;
(2)    restricts use of its facilities primarily to members, families, and guests; and
(3)    is located on at least 50 acres of land, on which is maintained:
(i)    a regular or championship golf course of at least 9 holes; and
(ii)    a clubhouse.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 2 - Assessment Procedures › Part II - Use Assessments › Section 8-214 - Assessing of Country Clubs and Golf Courses -- Discrimination

(a)    If a country club or golf course that meets the qualifications of § 8-212 of this subtitle allows or practices discrimination based on race, color, creed, sex, or national origin in granting membership or guest privileges, the country club or golf course may not make or continue an agreement under this subtitle.
(b)    A country club or golf course may not discriminate or retaliate against any person who has opposed any discrimination practice prohibited by subsection (a) of this section or who has filed a complaint, testified, or assisted a party in any manner in an investigation, proceeding, or hearing conducted under § 8-215 of this subtitle.
2023 Maryland Statutes › Tax - Property › Title 8 - Valuation and Assessment › Subtitle 2 - Assessment Procedures › Part II - Use Assessments › Section 8-215 - Assessing of Country Clubs and Golf Courses -- Determination of Discrimination and Consent Agreements

(a)    (1)    A person claiming to be aggrieved by discrimination prohibited by § 8-214 of this subtitle may file a sworn, written complaint with the Attorney General.
(2)    The Attorney General or the Attorney General’s designee shall investigate all written complaints.
(3)    The Attorney General may initiate an investigation of a suspected violation.
(4)    If there is reasonable cause for believing that a country club or golf course has practiced or is practicing discrimination in violation of § 8-214 of this subtitle, the Attorney General or the Attorney General’s designee shall hold a hearing to determine the existence of the alleged violation.
(5)    The Attorney General or the Attorney General’s designee may:
(i)    administer oaths; and
(ii)    issue subpoenas to compel the attendance and testimony of witnesses or the production of books, papers, records, and documents.
(b)    If the Attorney General finds evidence of a pattern or practice of discrimination, the Attorney General shall make a consent agreement with the country club or golf course to end the discrimination.
(c)    If a country club or golf course refuses to make a consent agreement, or breaches or violates a consent agreement, the Attorney General shall issue an order to the country club or golf course to end the discrimination.
(d)    (1)    If a country club or golf course fails to comply with an order issued under subsection (c) of this section, the country club or golf course may not be assessed as a country club or golf course under § 8-213 of this subtitle until the Attorney General determines that the country club or golf course complies with the order.
(2)    A country club or golf course that has failed to comply with an order issued under subsection (c) of this section shall be assessed as if there were no agreement under § 8-213 of this subtitle. However, the country club or golf course is not liable for the unpaid taxes described in § 8-216 of this subtitle.
(e)    A country club or golf course may appeal any action taken under this section as provided by §§ 10-222 and 10-223 of the State Government Article.
(f)    (1)    If a country club or golf course fails to provide information requested by the Attorney General to investigate a charge of discrimination, the Attorney General may request that the circuit court for the county in which the country club or golf course is located issue a subpoena for the information.
(2)    If the circuit court finds that the information sought relates to proof of discrimination by a country club or golf course, the court shall issue a subpoena for the information.
(g)    (1)    After a complaint has been filed, the Attorney General may bring an action to obtain a temporary injunction.
(2)    The action shall be brought in the circuit court for the county where the country club or golf course which is the subject of the alleged discrimination is located.