reglab/statecodes huggingface dataset:
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 02 - REAL PROPERTY ASSESSMENTS › Chapter 18.02.03 - Agricultural Use Assessments › Section 18.02.03.01 - Definitions

Current through Register Vol. 51, No. 14, July 12, 2024
A. In this chapter, the following terms have the meanings indicated.
B. Terms Defined.
(1) "Actively used land" means land that is actually and primarily used for a continuing farm or agricultural use.
(2) "Actually devoted land" means that portion of actively used land which is engaged in an approved agricultural activity.
(3) "Agricultural land unit (ALU)" means the combination, for the purpose of qualifying for agricultural use assessment, of not more than three parcels of land located in the same county and under the same ownership.
(4) "Approved agricultural activity" means those activities recognized as agricultural pursuits under Regulation .03 of this chapter.
(5) "Associated land" means that portion of actively used land which is not actually devoted land but is located on the same parcel as actually devoted land, including woodland under Regulation .06A-C of this chapter, and other vacant land which is devoted to passive use.
(6) "FCMA" means a forest conservation and management agreement under Tax-Property Article, §8-211, Annotated Code of Maryland.
(7) "Gross income" means the actual income that is received in a calendar year that results directly from the farm or agricultural use of the land.
(8) "Parcel" means a piece of land of any size in one ownership.
(9) "Ratio requirement" means the ratio of associated land to actually devoted land which determines the total amount of actively used land eligible for agricultural use assessment.
(10) "Same ownership" means, in terms of the ownership of two or more parcels, that at least one common name appears as grantee in all deeds to those parcels.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 02 - REAL PROPERTY ASSESSMENTS › Chapter 18.02.03 - Agricultural Use Assessments › Section 18.02.03.02 - Criteria to Be Considered

Current through Register Vol. 51, No. 14, July 12, 2024
The following criteria shall be considered in determining whether land that appears to be actively used is in fact actively used and qualifies for agricultural use assessment under Tax-Property Article, §8-209, Annotated Code of Maryland:
A. Zoning applicable to the land, in particular if land is zoned to a more intensive use than is permitted under agricultural zoning;
B. Present and past use of the land;
C. Participation in governmental or private agricultural programs;
D. Extent of production for sale of plants, timber, livestock, and food for human and animal consumption;
E. Size of the parcel or parcels farmed, in particular, whether the size is economically compatible with the agricultural use to which the land is devoted;
F. Amount of acreage in crops, pasture, and woodland;
G. Amount of livestock or poultry;
H. Inventory of farm buildings and equipment and condition of same;
I. Marketing of the land as evidenced by multiple sales of parcels out of a tract;
J. Ratio of associated land to actually devoted land; and
K. The gross income that is derived from the agricultural activity on the land.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 02 - REAL PROPERTY ASSESSMENTS › Chapter 18.02.03 - Agricultural Use Assessments › Section 18.02.03.03 - Approved Agricultural Activities

Current through Register Vol. 51, No. 14, July 12, 2024
A. Approved agricultural activities are as follows:
(1) Raising grains, fruit, herbs, melons, mushrooms, nuts, seeds, tobacco, or vegetables;
(2) Raising poultry, for example, chicken, turkeys, or eggs;
(3) Dairy, for example, milking cows;
(4) Raising livestock, for example, cattle, sheep, lambs, hogs, or pigs;
(5) Horse boarding, breeding, or training;
(6) Turf farming;
(7) Raising ornamental shrubs, plants, and flowers, including aquatic plants;
(8) Aquaculture; and
(9) Silvaculture.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 02 - REAL PROPERTY ASSESSMENTS › Chapter 18.02.03 - Agricultural Use Assessments › Section 18.02.03.04 - Parcels of 20 acres or more - Ratio Requirements

Current through Register Vol. 51, No. 14, July 12, 2024
A. The ratio requirements are established by regions as follows:
(1) Western region-Garrett, Allegany, and Washington counties, 10:1;
(2) Central region-all counties on the western shore of Maryland, except Harford County and those listed in §A(1) of this regulation, 5:1; and
(3) Eastern region-all counties on the eastern shore of Maryland, and Harford County, 10:1.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 02 - REAL PROPERTY ASSESSMENTS › Chapter 18.02.03 - Agricultural Use Assessments › Section 18.02.03.05 - Parcels of Less Than 20 Acres - Use Test vs. Income Test

Current through Register Vol. 51, No. 14, July 12, 2024
A. A parcel of land or ALU less than 20 acres but greater than or equal to 3 acres shall receive agricultural use assessment if its meets one of the following tests:
(1) If at least 3 acres but less than 5 acres are actually devoted and $2,500 gross income is derived from the approved agricultural activities; or
(2) If at least 5 acres but less than 20 acres are actually devoted, the land qualifies for agricultural use assessment regardless of gross income.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 02 - REAL PROPERTY ASSESSMENTS › Chapter 18.02.03 - Agricultural Use Assessments › Section 18.02.03.06 - Woodland

Current through Register Vol. 51, No. 14, July 12, 2024
A woodland parcel of 5 acres or more shall receive agricultural use assessment only if it is:
A. A part of a parcel of land which is determined to be actively used as defined in Regulation .01B(1) of this chapter:
B. A parcel contiguous to a parcel qualifying for agricultural use assessment provided both parcels are in the same ownership;
C. A parcel separated from a parcel of land which qualifies for agricultural use assessment, provided both parcels were purchased at the same time by the same owner;
D. Subject to and in compliance with a forestry management plan prepared by a registered professional forester;
E. Subject to and in compliance with an FCMA; or
F. Actually devoted land as defined in Regulation .01B(2) of this chapter.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 02 - REAL PROPERTY ASSESSMENTS › Chapter 18.02.03 - Agricultural Use Assessments › Section 18.02.03.07 - Homesites

Current through Register Vol. 51, No. 14, July 12, 2024
A. Except as provided in §B of this regulation, for each dwelling house located on a parcel for which agricultural use assessment is determined applicable, a minimum of 1 acre shall be designated as homesite and assessed at fair market value. If the amount of land serving the dwelling house as homesite exceeds 1 acre, that greater amount of acreage shall be assessed at fair market value.
B. When a dwelling is located on a parcel under an FCMA of less than 6 acres, the Department may adjust the size of the homesite.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 02 - REAL PROPERTY ASSESSMENTS › Chapter 18.02.03 - Agricultural Use Assessments › Section 18.02.03.08 - Agricultural Use Value Rates

Current through Register Vol. 51, No. 14, July 12, 2024
The following ranges govern the valuation and assessment of land eligible for agricultural use assessment, based on the capitalization of Statewide farmland rentals:
Use Value/Assessment
Class 1
FCMA land
$125 per acre/$125 per acre
Class 2
Land under a private woodland management plan
$187.50 per acre/$187.50 per acre
Class 3
Other eligible land
$125-$500 per acre/$125-$500 per acre
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 02 - REAL PROPERTY ASSESSMENTS › Chapter 18.02.04 - Additions for Medical Necessity › Section 18.02.04.01 - Application and Attestation

Current through Register Vol. 51, No. 14, July 12, 2024
A. Application shall be made on form number RP-1, which may be obtained from local assessment offices.
B. The application shall be prepared by the physician of the property owner and signed attesting that the improvements were needed for medical reasons and that the person resides in the residence.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 02 - REAL PROPERTY ASSESSMENTS › Chapter 18.02.04 - Additions for Medical Necessity › Section 18.02.04.02 - Qualification

Current through Register Vol. 51, No. 14, July 12, 2024
A. Sufficient evidence of medical necessity is required and must be attested to by a physician for the improvement made. Determination will be made on a case-by-case basis.
B. Credit may not be given for any improvement that is not a specific addition to the value of the property and valued for assessment purposes.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 02 - REAL PROPERTY ASSESSMENTS › Chapter 18.02.05 - Country Clubs › Section 18.02.05.01 - Definitions

Current through Register Vol. 51, No. 14, July 12, 2024
A. In this chapter, the following terms have the meanings indicated.
B. Terms Defined.
(1) "Family" means those individuals recognized by a country club's or golf course's organizational documents as being in a member's family, but does not include more individuals than those listed in COMAR 18.02.01.01D.
(2) "General public" means those individuals or organizations using a country club's or golf course's facilities who are not:
(a) Members;
(b) A member's family;
(c) A member's guests; or;
(d) Employees of the club or course.
(3) "Guests" means those individuals recognized by a country club's or golf course's organizational documents as being a member's guest, subject to the following:
(a) When club or course facilities are used by a group of eight individuals or less and one of the group is a member or family who pays for the use of the facilities, then any individual in the group who is not a member or family is considered a guest;
(b) When club or course facilities are used by a group of more than eight individuals at least 75 percent of whom are members or family, the other individuals are considered guests;
(c) When a club's or course's facilities are used by a group of more than eight individuals and the activity serves a personal, social, or business purpose directly benefiting a member, family, or employer of a member and is paid for by either the member or the employer, the individuals who are not members or family are considered guests.
(4) "Members" means those individuals or organizations recognized by a country club's or golf course's organizational documents as belonging to the club or course, including their spouses.
(5) "Primarily used" for a country club means:
(a) At least 50 percent of the use of the club facility must be by members, family, or guests; and
(b) Not more than 49 percent of the use of that facility may be by the general public.
(6) "Primarily used" for a golf course means:
(a) At least 50 percent of the use of the course facility must be by the general public; and
(b) Not more than 49 percent of the use of that facility may be by members, family, or guests.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 02 - REAL PROPERTY ASSESSMENTS › Chapter 18.02.05 - Country Clubs › Section 18.02.05.02 - Qualification

Current through Register Vol. 51, No. 14, July 12, 2024
A. For a country club to qualify for a country club agreement the:
(1) Club must be located on at least 50 acres of land maintaining a regular or championship golf course of at least 9 holes and a clubhouse;
(2) Golfing facilities within the area covered by the agreement must be primarily used by members, family, or guests;
(3) Dining, ballroom, and meeting facilities within the area covered by the agreement must be primarily used by members, family, or guests;
(4) Other club facilities within the area covered by the agreement must be primarily used by members, family, or guests;
(5) Club shall submit the Department's application before the commencement of the agreement and each renewal term; and
(6) Club shall submit the Department's questionnaire before the commencement of the agreement and each renewal term, and at other times the Department requires.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 02 - REAL PROPERTY ASSESSMENTS › Chapter 18.02.05 - Country Clubs › Section 18.02.05.03 - Percentage Use - Country Clubs

Current through Register Vol. 51, No. 14, July 12, 2024
A. The percentage use of golfing facilities is determined by comparing the number of rounds played by members, family, and guests and by the general public with the total number of rounds played at the club.
B. The percentage use of the dining, ballroom, and meeting facilities is determined by comparing the income generated by general public use with the total income attributed by the club to the use of those facilities.
C. The percentage use of all other club facilities is determined by comparing the use by the members, family, and guests and the use by the general public with the total use of those facilities.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 02 - REAL PROPERTY ASSESSMENTS › Chapter 18.02.05 - Country Clubs › Section 18.02.05.04 - Percentage Use - Golf Courses

Current through Register Vol. 51, No. 14, July 12, 2024
A. The percentage use of golfing facilities is determined by comparing the number of rounds played by members, family, and guests and the number of rounds played by the general public with the total number of rounds played on the course.
B. The percentage use of any dining, ballroom, and meeting facilities is determined by comparing the:
(1) Income generated by member, family, and guest use connected with the use of the golfing facilities;
(2) Income generated by all use of those facilities that is also connected with the use of the golf facilities; and
(3) Total income generated by all use of those facilities.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 02 - REAL PROPERTY ASSESSMENTS › Chapter 18.02.05 - Country Clubs › Section 18.02.05.05 - Application

Current through Register Vol. 51, No. 14, July 12, 2024
A. The Department shall provide an application and questionnaire relative to a country club or golf course agreement.
B. The application shall set forth the requirements for a country club or golf course use valuation.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 02 - REAL PROPERTY ASSESSMENTS › Chapter 18.02.05 - Country Clubs › Section 18.02.05.06 - Valuation - Use Value

Current through Register Vol. 51, No. 14, July 12, 2024
A. Land values shall be based upon Tax-Property Article, § 8-213, Annotated Code of Maryland.
B. Course improvements such as tees, greens, fairways, and similar items shall be based upon the cost of these improvements less applicable depreciation.
C. Any land and improvements that are not devoted to country club or golf course use shall be valued at market value.
D. The land used as a country club or golf course clubhouse site shall be valued at use value.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 02 - REAL PROPERTY ASSESSMENTS › Chapter 18.02.05 - Country Clubs › Section 18.02.05.07 - Notices

Current through Register Vol. 51, No. 14, July 12, 2024
When country club or golf course land is reassessed according to its use value, country club or golf course land shall also be valued according to its market value. If the market value exceeds the use value, the owner shall be notified of both values.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 02 - REAL PROPERTY ASSESSMENTS › Chapter 18.02.05 - Country Clubs › Section 18.02.05.08 - Termination of Agreement

Current through Register Vol. 51, No. 14, July 12, 2024
After an agreement terminates, dual use and market valuations cease, and the market valuation is effective for the subsequent tax year.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 02 - REAL PROPERTY ASSESSMENTS › Chapter 18.02.05 - Country Clubs › Section 18.02.05.09 - Termination by Club or Course Prohibited

Current through Register Vol. 51, No. 14, July 12, 2024
A. Except as otherwise provided in this regulation, when a country club or golf course makes an agreement with the Department under Tax-Property Article, §8-213(b), Annotated Code of Maryland, it may not terminate the agreement during its original term or any extension of the term, as provided by Tax-Property Article, §8-213(d), Annotated Code of Maryland, without the written consent of the Department.
B. A country club or golf course may not enter into or continue an agreement if it:
(1) Allows or practices discrimination under Tax-Property Article, §8-214, Annotated Code of Maryland;
(2) Fails to meet the qualifications for a country club or golf course under Tax-Property Article, §8-212, Annotated Code of Maryland; or
(3) Fails to meet the qualifications under Regulation .02 of this chapter.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 02 - REAL PROPERTY ASSESSMENTS › Chapter 18.02.06 - Assessor Inspections › Section 18.02.06.01 - Procedures

Current through Register Vol. 51, No. 14, July 12, 2024
A. Except as otherwise provided in this regulation, "inspection" means an exterior physical inspection of real property for the purpose of determining the condition and attributes of real property and verifying the measurements of any improvements to land.
B. Only one inspection of a real property shall be made in a 3-year cycle, as provided in the Tax-Property Article, §8-104(b), Annotated Code of Maryland, unless an assessor determines an additional inspection is necessary.
C. Inspection Procedure.
(1) Except as provided in §C(2) of this regulation, an assessor shall conduct an inspection according to the following procedure:
(a) The assessor shall determine if a person is physically present on the real property. If a person is physically present on the real property, the assessor shall attempt to communicate with that person, stating the assessor's name, occupation, and the purpose of the inspection. If the person indicates that an inspection may not be permitted, the assessor shall leave the real property without making the inspection.
(b) If a person is not physically present on the real property, or the assessor is unable to communicate with a person on the real property, the assessor may conduct an inspection, except as provided in §D of this regulation. After the inspection is completed, the assessor, when practical, shall leave a business card on the real property.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 02 - REAL PROPERTY ASSESSMENTS › Chapter 18.02.07 - Release of Property Data › Section 18.02.07.01 - Definitions

Current through Register Vol. 51, No. 14, July 12, 2024
A. In this chapter, the following terms have the meanings indicated.
B. Terms Defined.
(1) "CAMA" means the Computer Assisted Mass Appraisal system of the Department.
(2) "Property data" means information that describes the physical characteristics of land or improvements to land.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 02 - REAL PROPERTY ASSESSMENTS › Chapter 18.02.07 - Release of Property Data › Section 18.02.07.02 - Procedure for Release of Data

Current through Register Vol. 51, No. 14, July 12, 2024
A. The Department shall annually compile for public release property data in the CAMA system.
B. Property data for each county in the CAMA system will be made available in data processing tapes or other forms approved by the Department.
C. A person may purchase property data for one or more counties by:
(1) Completing a written property data request form; and
(2) Paying the fees specified by the Department.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 02 - REAL PROPERTY ASSESSMENTS › Chapter 18.02.08 - Tidal Marshland Valuation › Section 18.02.08.01 - Valuation

Current through Register Vol. 51, No. 14, July 12, 2024
Tidal marshland is valued at $37.50 per acre.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 02 - REAL PROPERTY ASSESSMENTS › Chapter 18.02.09 - Rezoned Real Property › Section 18.02.09.01 - Definitions

Current through Register Vol. 51, No. 14, July 12, 2024
A. In this chapter, the following terms have the meanings indicated.
B. Terms Defined.
(1) "Dwelling" has the meaning stated in Tax-Property Article, §8-226(b), Annotated Code of Maryland.
(2) "Homeowner" has the meaning stated in Tax-Property Article, §8-226(b), Annotated Code of Maryland.
(3) "Immediate family' has the meaning stated in COMAR 18.02.01.01D.
(4) "Legal interest" has the meaning stated in Tax-Property Article, §8-226(b), Annotated Code of Maryland.
(5) "Principal residence" means the one location where the user of rezoned real property regularly resides and is the location designated by the user for the legal purposes of voting, obtaining a driver's license, and filing income tax returns.
(6) "Residential use" means use of rezoned real property either as a:
(a) Dwelling; or
(b) Principal residence by a homeowner's immediate family member.
(7) "Rezoned real property" has the meaning stated in Tax-Property Article, §8-226(b), Annotated Code of Maryland.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 02 - REAL PROPERTY ASSESSMENTS › Chapter 18.02.09 - Rezoned Real Property › Section 18.02.09.02 - Payment of Penalty

Current through Register Vol. 51, No. 14, July 12, 2024
A. If a residential use assessment is terminated under Tax-Property Article, §8-228(a), Annotated Code of Maryland, the homeowner who paid taxes based on the residential use assessment shall pay the penalty imposed by Tax-Property Article, §8-228(b), Annotated Code of Maryland.
B. If a part of any rezoned real property is:
(1) Subdivided by a recorded plat, the penalty is due and payable at the time the plat is recorded;
(2) Used for a purpose other than a residential use, the penalty is due and payable at the time the Department determines the other use to have begun; or
(3) Transferred to someone other than an immediate family member of the homeowner, the penalty is due and payable at the time the property is transferred on the assessment books or records.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 02 - REAL PROPERTY ASSESSMENTS › Chapter 18.02.10 - Open Space Easement Valuation › Section 18.02.10.01 - Valuation

Current through Register Vol. 51, No. 14, July 12, 2024
A. The current determined value of land subject to a perpetual or long-term easement, as defined by Tax-Property Article, §8-219, Annotated Code of Maryland, is $1,000 per acre.
B. The value of conservation property, as defined by Tax-Property Article, §§8-209.1 and 9-107, Annotated Code of Maryland, is determined by Tax-Property Article, §8-209.1, Annotated Code of Maryland, and is set forth in COMAR 18.02.03.08D.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 03 - PERSONAL PROPERTY ASSESSMENTS › Chapter 18.03.01 - General › Section 18.03.01.01 - Categories and Valuation

Current through Register Vol. 51, No. 14, July 12, 2024
A. Personal property in the State (other than operating property of railroads and public utilities) falls into three classes:
(1) Stock in business or inventory;
(2) Distilled spirits;
(3) All other personal property.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 03 - PERSONAL PROPERTY ASSESSMENTS › Chapter 18.03.01 - General › Section 18.03.01.02 - Depreciation

Current through Register Vol. 51, No. 14, July 12, 2024
A. Term Defined. "Salvage value" means the value of personal property after all depreciation under this regulation has been applied.
B. In the assessment of all other personal property under Tax-Property Article, § 8-101(c)(7), Annotated Code of Maryland, a 10 percent rate of depreciation per year is applied to the original cost of most property. Exceptions to the 10 percent depreciation rate can be found in §C of this regulation. Personal property may be depreciated to its salvage value.
C. Depreciation Schedule. The following annual rates of depreciation shall be applied to the different types of personal property indicated:
(1) All personal property not otherwise listed in this depreciation schedule shall be depreciated at 10 percent per year;
(2) Except as provided in §C(10) of this regulation, long-lived electric generation machinery and equipment of nonutility entities that generate electricity for sale shall be depreciated at 3-1/3 percent per year;
(3) Vessels (over 100 feet) shall be depreciated at 5 percent per year;
(4) To be depreciated at 20 percent per year:
(a) Mobile telephones;
(b) Heavy equipment (tractors, bulldozers);
(c) Autos, trucks, and tractors not requiring registration;
(d) Radio and television transmitting equipment;
(e) Music boxes;
(f) Open-air theatre equipment (outdoor equipment, posts, speakers, signs);
(g) Motel and hotel furniture (rooms and lobby);
(h) Self-service laundry equipment;
(i) Theatre seats;
(j) Bowling alley equipment;
(k) Nursing home furniture, fixtures, and equipment (rooms and lobby);
(l) Car wash equipment;
(m) X-ray equipment, brain scanners, and MRI equipment;
(n) Photocopy equipment;
(o) Outdoor Christmas decorations;
(p) Hospital room furniture and equipment;
(q) Rental soda fountain equipment;
(r) Rental pagers;
(s) Model home furnishings;
(t) Stevedore equipment;
(u) Vending machines;
(v) Fax machines;
(w) Mainframe computers originally costing $500,000 or more;
(5) To be depreciated at 30 percent per year:
(a) Data processing equipment other than the type mentioned in §C(4) of this regulation;
(b) Computer software;
(6) Any of the following property owned by equipment rental companies shall be depreciated at 33-1/3 percent per year:
(a) Rental televisions;
(b) Rental stereo and radio equipment;
(c) Rental video cassette recorders and tapes;
(7) To be depreciated at 33-1/3 percent per year:
(a) Drapes and shades;
(b) Carpets;
(8) To be depreciated at 50 percent per year:
(a) Pinball machines;
(b) Video games;
(c) Rental tuxedos;
(d) Rental uniforms;
(9) Property determined by the Department to have an expected life in excess of 10 years at the time of acquisition shall be depreciated at an annual rate as determined by the Department; and
(10) Personal property of nonutility nuclear power plants shall be depreciated at annual rates as determined by the Department, consistent with licenses and license extensions.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 03 - PERSONAL PROPERTY ASSESSMENTS › Chapter 18.03.01 - General › Section 18.03.01.03 - Possession and Ownership

Current through Register Vol. 51, No. 14, July 12, 2024
If title to personal property is in one person and possession or control of the property in another, as lessee, custodian, consignee, bailee, or otherwise, either the title holder or person in possession or control is considered to be the owner of the property for purpose of property taxation.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 03 - PERSONAL PROPERTY ASSESSMENTS › Chapter 18.03.01 - General › Section 18.03.01.04 - Exempt Federal Facilities

Current through Register Vol. 51, No. 14, July 12, 2024
Personal property owned by any person and permanently located on the following federal facilities is exempt from taxation:
A. Aberdeen Proving Grounds;
B. Andrews Air Force Base;
C. Bainbridge Naval Training Center;
D. National Naval Medical Center, Bethesda;
E. Camp Detrick;
F. Census Bureau, Suitland;
G. Cheltenham, U. S. Navy;
H. Custom House, Gay and Lombard Streets;
I. Department of Agriculture, Beltsville;
J. Edgewood Arsenal;
K. Fort Howard Hospital;
L. Fort McHenry;
M. Fort Meade;
N. Goddard Space, Beltsville;
O. Indian Head Naval Ordinance;
P. National Institutes of Health;
Q. Naval Academy;
R. Naval Support Center, Suitland;
S. Oceanographic Center, Suitland;
T. Patuxent River Naval Air Warfare Center;
U. Perry Point Hospital;
V. Public Health Service Hospital, Wyman Park;
W. U.S. Coast Guard, Curtis Bay.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 03 - PERSONAL PROPERTY ASSESSMENTS › Chapter 18.03.02 - Filings › Section 18.03.02.01 - Annual Report

Current through Register Vol. 51, No. 14, July 12, 2024
Annual reports required to be filed with the State Department of Assessments and Taxation, pursuant to the provisions of Tax-Property Article, §11-101, Annotated Code of Maryland, shall be submitted to the Department on a form generated by the Department, on a substantially similar form, or through an approved online filing system. The signature of the person signing the report shall be an original inked signature, an exact copy of an original inked signature, or an electronic signature acceptable to the Department under Commercial Law Article, §
									21-117, Annotated Code of Maryland.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 03 - PERSONAL PROPERTY ASSESSMENTS › Chapter 18.03.03 - Penalties › Section 18.03.03.01 - Good Cause

Current through Register Vol. 51, No. 14, July 12, 2024
A. Definition of Good Cause.
(1) "Good cause" means:
(a) A serious medical or health condition which causes an annual report to be filed late;
(b) A penalty which is unjustly excessive;
(c) A taxpayer's records or place of business is destroyed by casualty, causing an annual report to be filed late;
(d) A taxpayer has filed timely annual reports for each of the 4 preceding taxable years, provided that the report is filed by December 31 of the calendar year in which it is due; or
(e) Any other extraordinary circumstance which a person of ordinary business prudence and intelligence would consider reasonable cause for an annual report to be filed late.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 03 - PERSONAL PROPERTY ASSESSMENTS › Chapter 18.03.03 - Penalties › Section 18.03.03.02 - Timely Filing - Wrong Office

Current through Register Vol. 51, No. 14, July 12, 2024
An annual report that is filed with the wrong Departmental office, but is timely filed, is not considered untimely filed.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 03 - PERSONAL PROPERTY ASSESSMENTS › Chapter 18.03.04 - Banks or Trust Companies › Section 18.03.04.01 - Definitions

Current through Register Vol. 51, No. 14, July 12, 2024
A. In this chapter, the following terms have the meanings indicated.
B. Terms Defined.
(1) "Bank or trust company" has the meaning stated in Tax-Property Article, §7-221.1, Annotated Code of Maryland.
(2) Computer Hardware.
(a) "Computer hardware" means electronic equipment connected to a computer that is used for the entry, organization, manipulation, or viewing of data.
(b) "Computer hardware" includes monitors, keyboards, cables, central processing units, servers, mainframes, personal computers, printers, automated teller machines, check readers, and check sorters.
(c) "Computer hardware" does not include furniture.
(3) "Computer program" has the meaning stated in Tax-General Article, §11-225, Annotated Code of Maryland.
(4) Word Processing.
(a) "Word processing" means the production of documents by use of computer hardware and software.
(b) "Word processing" does not include the production of documents that reflect, or are directly generated by, deposit or loan account activity.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 03 - PERSONAL PROPERTY ASSESSMENTS › Chapter 18.03.04 - Banks or Trust Companies › Section 18.03.04.02 - Taxable Property

Current through Register Vol. 51, No. 14, July 12, 2024
A computer program or computer hardware used by a bank or trust company in connection with word processing is subject to valuation and property tax.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 03 - PERSONAL PROPERTY ASSESSMENTS › Chapter 18.03.04 - Banks or Trust Companies › Section 18.03.04.03 - Exempt Property

Current through Register Vol. 51, No. 14, July 12, 2024
A computer program or computer hardware owned and used by a bank or trust company in connection with the processing of deposits or loans is not subject to valuation or property tax.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 03 - PERSONAL PROPERTY ASSESSMENTS › Chapter 18.03.04 - Banks or Trust Companies › Section 18.03.04.04 - Mixed Use

Current through Register Vol. 51, No. 14, July 12, 2024
If a computer program or computer hardware owned by a bank or trust company is used in both taxable and exempt activities, its taxable status is determined by the primary use of the property.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 03 - PERSONAL PROPERTY ASSESSMENTS › Chapter 18.03.05 - Manufacturing Processes › Section 18.03.05.01 - General

Current through Register Vol. 51, No. 14, July 12, 2024
Under Tax-Property Article, 7-108, 7-109, and 7-225, Annotated Code of Maryland, counties and municipalities are authorized to exempt from local taxation personal property used in a manufacturing process. There are three general activities that encompass the overall manufacturing process, each of which qualifies for the exemption. Each activity may exist without the others being present. These activities are research, development, and manufacturing.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 03 - PERSONAL PROPERTY ASSESSMENTS › Chapter 18.03.05 - Manufacturing Processes › Section 18.03.05.02 - Definitions

Current through Register Vol. 51, No. 14, July 12, 2024
A. In this chapter, the following terms have the meanings indicated.
B. Terms Defined.
(1) Development.
(a) "Development" means the design, development, and governmentally required premarket testing of prototypes, products, and processes, which involves the translation of research findings or other knowledge into a plan or design for a new product, process, or technique for a business or for a significant improvement to an existing product, process, or technique whether intended for sale or use.
(b) "Development" includes:
(i) The conceptual formulation and design of product alternatives;
(ii) Construction of prototypes; and
(iii) Operation of pilot plants.
(c) "Development" does not include:
(i) Routine or periodic alterations to existing products, production lines, manufacturing, and other ongoing operations, even though those alterations may represent improvements;
(ii) Routine product testing activities, except for governmentally required premarket testing; or
(iii) Activities that are primarily a service, or development activities of a public utility.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 03 - PERSONAL PROPERTY ASSESSMENTS › Chapter 18.03.05 - Manufacturing Processes › Section 18.03.05.03 - Substantial Step

Current through Register Vol. 51, No. 14, July 12, 2024
When a manufacturing operation is performed by different businesses, the activity of any one business is considered manufacturing only if it represents a substantial step in the overall operation.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 03 - PERSONAL PROPERTY ASSESSMENTS › Chapter 18.03.05 - Manufacturing Processes › Section 18.03.05.04 - Secondary Factors

Current through Register Vol. 51, No. 14, July 12, 2024
A. When it is not clear whether a raw material has undergone a substantial transformation, the Department will consider secondary factors in determining whether manufacturing has occurred.
B. Secondary factors include:
(1) The scale and character of the operation;
(2) The number of employees; and
(3) Whether the nature of the operation is consistent with the common understanding of the term "manufacturing".
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 03 - PERSONAL PROPERTY ASSESSMENTS › Chapter 18.03.05 - Manufacturing Processes › Section 18.03.05.05 - Application Required

Current through Register Vol. 51, No. 14, July 12, 2024
A business shall file a completed exemption application before an exemption will be approved by the Department.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 03 - PERSONAL PROPERTY ASSESSMENTS › Chapter 18.03.06 - Small Businesses › Section 18.03.06.01 - Definition of Principal Residence

Current through Register Vol. 51, No. 14, July 12, 2024
"Principal residence" means the one location where an individual regularly resides and is the location designated by the individual for the legal purpose of voting, obtaining a driver's license, and filing income tax returns.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 03 - PERSONAL PROPERTY ASSESSMENTS › Chapter 18.03.06 - Small Businesses › Section 18.03.06.02 - Criteria for Exemption

Current through Register Vol. 51, No. 14, July 12, 2024
To qualify for the small business personal property exemption under Tax Property Article, §7-227, Annotated Code of Maryland, the following criteria shall be met:
A. The business personal property shall be owned by an individual and used in connection with a business, occupation, or profession that is a sole proprietorship;
B. The business personal property for which the exemption is claimed shall be located at the individual's principal residence which is also the principal place of business of the sole proprietorship; and
C. The total original cost of all business personal property owned by the individual, excluding vehicles exempt under Tax-Property Article, §7-230, Annotated Code of Maryland, shall be as provided by Tax-Property Article, §7-227, Annotated Code of Maryland.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 04 - BUSINESS ORGANIZATIONS › Chapter 18.04.01 - Information Provided by the Department › Section 18.04.01.01 - Information Provided

Current through Register Vol. 51, No. 14, July 12, 2024
The Department will provide the following information:
A. In answer to written or telephoned requests, the Department will provide free of charge the following information for domestic corporations, limited partnerships, limited liability partnerships, limited liability companies, and any other organization which is required to file its original organizational document or trade name with the Department:
(1) Address of principal office;
(2) Date of incorporation or date of filing the certificate of limited partnership, the certificate of limited liability partnership, the articles of organization of a limited liability company, any other original organizational document, or the trade name certificate;
(3) Resident agent for service, or for business entities that have filed a trade name certificate, the names and addresses of the principal or owner.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 04 - BUSINESS ORGANIZATIONS › Chapter 18.04.01 - Information Provided by the Department › Section 18.04.01.02 - Certificates and Certified Copies

Current through Register Vol. 51, No. 14, July 12, 2024
When the Department provides certificates or certified copies, the signature of the custodian or other person authorized to make certification for the Department and the Department's official seal may be originally produced on a computer-generated printed form approved by the Department.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 04 - BUSINESS ORGANIZATIONS › Chapter 18.04.02 - Name Availability › Section 18.04.02.01 - Definitions

Current through Register Vol. 51, No. 14, July 12, 2024
A. In this chapter, the following terms have the meanings indicated.
B. Terms Defined.
(1) "Distinctive" means a comparison of two written entity names that reveals the presence of a letter or numeral in one that is not in the other, subject to Regulations .03 and .04 of this chapter.
(2) "Distinguishable upon the Department's records" means that an entity name must be distinctive from the following names on record with the Department:
(a) Names of other active entities;
(b) Active trade names;
(c) Reserved names;
(d) Registered names; and
(e) Disclosed assumed names of foreign entities.
(3) "Entity" includes those business organizations stated in Corporations and Associations Article, §
										1-501, Annotated Code of Maryland.
(4) "Tail" means those words, or their abbreviations, that must be included in an entity's name under Corporations and Associations Article, §
										1-502, Annotated Code of Maryland.
(5) "Trade name" means a name, title, or designation filed with the Department under Corporations and Associations Article, §
										1-406, Annotated Code of Maryland.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 04 - BUSINESS ORGANIZATIONS › Chapter 18.04.02 - Name Availability › Section 18.04.02.02 - Entity Names

Current through Register Vol. 51, No. 14, July 12, 2024
An entity name shall be distinguishable upon the Department's records from:
A. The entity name of an entity organized or authorized to transact business in the State;
B. An entity name reserved or registered under Corporations and Associations Article, Title 1, Subtitle 5, Annotated Code of Maryland; and
C. The disclosed assumed name adopted by a foreign entity authorized to transact business in this State.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 04 - BUSINESS ORGANIZATIONS › Chapter 18.04.02 - Name Availability › Section 18.04.02.03 - Distinctive Factors

Current through Register Vol. 51, No. 14, July 12, 2024
A. In addition to the requirements of the other regulations of this chapter, when two entities are not in the same category of business organization, that is, corporation, limited partnership, limited liability company, etc., and the only difference between their names is the tails, the names are distinctive.
B. Example: "JGB Corp." is distinctive from "JGB LLC" or "JGB Limited Partnership".
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 04 - BUSINESS ORGANIZATIONS › Chapter 18.04.02 - Name Availability › Section 18.04.02.04 - Nondistinctive Factors

Current through Register Vol. 51, No. 14, July 12, 2024
A. In addition to the requirements of other regulations of this chapter, presence or absence of the following factors or words do not make an entity name distinctive from one on record.
B. Factors, Words, Letters, or Punctuation.
(1) Tails Between Similar Organizations.
(a) When two entities are in the same category of business organization, that is, corporation, limited partnership, limited liability company, etc., and the only difference between their names is the tails, the names are not distinctive.
(b) Example: "WYZ Corp." is not distinctive from "WYZ, Inc." or "WYZ Limited".
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 04 - BUSINESS ORGANIZATIONS › Chapter 18.04.02 - Name Availability › Section 18.04.02.05 - Trade Names

Current through Register Vol. 51, No. 14, July 12, 2024
A. Trade names may include a tail.
B. If a trade name includes a tail, then it is subject to the regulations of this chapter applying to the category of business organization indicated by the tail. (Example: The trade name "ABC, Inc." is distinctive from "ABC LP", but not distinctive from "ABC Limited").
C. If a trade name does not include a tail and the only difference between it and another entity name is a tail, the names are distinctive. (Example: The trade name "ABC" is distinctive from "ABC, Inc.").
D. If a trade name does not include a tail and is being compared to another trade name without a tail, the regulations of this chapter apply. (Example: The trade name "ABC" is distinctive from the trade name "ABC Supplies", but not distinctive from "The Abc").
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 04 - BUSINESS ORGANIZATIONS › Chapter 18.04.02 - Name Availability › Section 18.04.02.06 - Foreign Entity Assumed Names

Current through Register Vol. 51, No. 14, July 12, 2024
Assumed names for foreign entities are permitted when that entity's name is not available. When an assumed name is used, it shall include a tail consistent with the foreign entity's category of business organization, and is subject to the regulations of this chapter.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 04 - BUSINESS ORGANIZATIONS › Chapter 18.04.03 - Good Standing Status › Section 18.04.03.01 - Criteria to Maintain Good Standing with the Department

Current through Register Vol. 51, No. 14, July 12, 2024
A. In order to be in good standing with the Department, the requirements of A-1-----H of this regulation shall be met.
A-1. Domestic Corporations.
(1) Articles of Incorporation shall be on file with the Department.
(2) The name and address of a resident agent for the corporation shall be on file with the Department.
(3) The corporation shall have filed all annual reports required by Tax-Property Article, §11-101, Annotated Code of Maryland.
(4) The corporation shall have paid all penalties imposed under Tax-Property Article, §14-704, Annotated Code of Maryland.
(5) The charter of the corporation may not be forfeited.
(6) The corporation may not be dissolved.
(7) The corporation may not have merged out of existence or consolidated or converted.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 04 - BUSINESS ORGANIZATIONS › Chapter 18.04.05 - Revival or Reinstatement of Entity Charters or Authority to Do Business › Section 18.04.05.01 - Entity

Current through Register Vol. 51, No. 14, July 12, 2024
In this chapter, "entity" means corporation, limited liability company, limited liability partnership, limited partnership, limited liability limited partnership, statutory trust, or professional corporation.
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 04 - BUSINESS ORGANIZATIONS › Chapter 18.04.05 - Revival or Reinstatement of Entity Charters or Authority to Do Business › Section 18.04.05.02 - Evidence of Tax Payment

Current through Register Vol. 51, No. 14, July 12, 2024
In order for the Department to accept articles of revival, reinstatement, or a certificate of reinstatement for an entity, there shall be confirmation of personal property tax payment, acceptable to the Department, from each subdivision of Maryland where assessments on personal property have been certified
Code of Maryland Regulations › Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION › Subtitle 04 - BUSINESS ORGANIZATIONS › Chapter 18.04.06 - Transfers of Real Property › Section 18.04.06.01 - Evidence of Tax Payment

Current through Register Vol. 51, No. 14, July 12, 2024
A. A document required to be filed with the Department which transfers title to an interest in real property located in Maryland may not be accepted for record unless all:
(1) Public taxes, assessments, and charges due on the real property have been paid to the treasurer, tax collector, or director of finance of the county in which the real property is assessed, as required by law; and
(2) Taxes on personal property in the county due by the transferor have been paid when all land owned by the transferor in the county is being transferred, as required by law.