Maryland

§1–101. (a) In this article the following words have the meanings indicated. (a–1) “Active duty” has…

§1–201. (a) A requirement in this article that a document be under oath means that the document shal…

§1–202. (a) A person doing business in the State is deemed a resident of the State and of the county…

§1–203. (a) In this section, “fiduciary” includes a personal representative, trustee, or guardian. (…

§1–204. A “common trust fund” as defined in § 3-501(b) of the Financial Institutions Article is not …

§1–301. (a) In this section, “tax information” means: (1) the amount of income or any particulars di…

§1–302. (a) In this section, “taxes” includes interest and penalties on taxes. (b) The courts of thi…

§1–303. (a) In this section, “legal holiday” means: (1) the day on which a legal holiday, as defined…

§1–304. The Comptroller is responsible for the collection of all State taxes at the rates required b…

§1–305. Notwithstanding any other law of the State, the State or any of its units, political subdivi…

§1–401. It is the intent of the General Assembly that property owners in this State have: (1) knowle…

§1–402. Property owners in this State have the following rights: (1) (i) the right to an assessment …

§1–403. This subtitle shall be known as the Property Owner’s Bill of Rights.

§2–101. There is a Department of Assessments and Taxation established as a department of the State g…

§2–102. (a) The head of the Department is the Director of Assessments and Taxation, who shall be app…

§2–103. The Director may employ staff and consultants in accordance with the State budget.

§2–104. (a) The Director shall designate one employee of the Department to be “State Supervisor of A…

§2–105. (a) There is a supervisor for each county. (b) (1) In this subsection and subsection (c) of …

§2–106. (a) Each county shall provide the supervisor of the county with an office in the county seat…

§2–107. The Department shall employ professional assessors including competent and experienced perso…

§2–108. (a) Before taking office, each assessor shall take the oath required by Article I, § 9 of th…

§2–109. The Secretary of Budget and Management, after consultation with the Department, shall: (1) s…

§2–110. (a) The salary schedules set for assessors under § 2-109 of this subtitle shall provide an a…

§2–111. The Director, after consultation with the Secretary of Budget and Management, may adopt a re…

§2–112. IN EFFECT (a) (1) In this section the following words have the meanings indicated. (2) “Home…

§2–201. (a) The Director is responsible for the operation of the Department. (b) (1) The Director sh…

§2–202. In addition to the powers and duties set forth elsewhere, the Director has the following pow…

§2–203. (a) (1) The Department shall continually review all real property assessments to provide a r…

§2–204. (a) The Director may order a revaluation of any real property if, based on consideration and…

§2–205. (a) In this section, “taxing authority” means: (1) the county council or board of county com…

§2–206. On request by the Maryland Tax Court, the Department shall perform administrative duties for…

§2–207. (a) In this section, “taxing official” means: (1) as to the federal government: (i) any offi…

§2–208. The Department shall attempt to determine the most effective and equitable method to assess …

§2–209. (a) The Department shall adopt and periodically revise a uniform plan to assess property. (b…

§2–210. (a) The Department shall prepare, install, and maintain for each county a complete record of…

§2–211. (a) (1) Each supervisor shall keep a record of all real property assessments. (2) The record…

§2–212. (a) Personal property assessment records: (1) shall be maintained and arranged in alphabetic…

§2–213. (a) Each supervisor shall maintain for public inspection, without charge: (1) a complete set…

§2–214. To explain and support the Department’s recommendations, the supervisor for a county, or an …

§2–215. When an assessment appeal is filed with a supervisor and the amount of the proposed value of…

§2–216. (a) In addition to carrying out the instructions of and the duties assigned by the Departmen…

§2–217. (a) In this section, “inspection” means an exterior physical inspection of real property for…

§2–218. (a) The Department may request documentation to verify that a dwelling is the principal resi…

§2–218.1. (a) The Department shall provide the data required to make any calculations related to rea…

§2–218.2. The Department shall publish on the Department’s website a plain language description of t…

§2–220. The Department shall pay the amount received by the Department in payment of annual filing f…

§2–221. The Department shall: (1) pay immediately to the Treasurer for distribution as provided by t…

§2–222. (a) (1) In this section the following words have the meanings indicated. (2) “Base year” mea…

§3–101. (a) In this title the following words have the meanings indicated. (b) “Administrator” means…

§3–102. There is a property tax assessment appeal board in each county.

§3–103. (a) (1) (i) Except as provided in subparagraph (ii) of this paragraph, each board consists o…

§3–104. From among the regular members of each board, the Governor shall appoint a chairman for each…

§3–105. (a) Two members of a board are a quorum to do business. (b) (1) The board shall issue an ord…

§3–106. (a) A member is subject to the Maryland Public Ethics Law. (b) Except as otherwise authorize…

§3–107. (a) Each board has jurisdiction in its county over appeals concerning: (1) real property val…

§3–108. (a) With the advice and consent of the Senate, the Governor shall appoint an Administrator o…

§4–101. (a) There is a collector for each county in the State. (b) Except as otherwise provided by l…

§4–102. (a) For the collection of the State property tax, a collector shall be bonded as required by…

§4–201. (a) Each collector shall collect: (1) for property listed on the tax roll, the State and cou…

§4–201.1. (a) In this section, “Program” means the Homeowner Protection Program established under Ti…

§4–201.2. NOT IN EFFECT ** TAKES EFFECT MAY 1, 2027 PER CHAPTER 108 OF 2025 ** (a) Each collector sh…

§4–202. (a) The collector for each county shall: (1) deposit State taxes, and any interest, penalty,…

§4–301. At any time, the Comptroller, the State Treasurer, or an individual designated in writing by…

§4–401. (a) The governing body of a county, the chief administrative officer in Montgomery County, o…

§4–402. If a collector fails to remit taxes or the interest, penalty, and service charges on the tax…

§4–403. (a) In addition to any other remedy, if a collector fails to remit taxes as provided by §§ 4…

§5–101. (a) For property tax purposes, the owner of a life estate, or other particular freehold esta…

§5–102. (a) Real property is subject to assessment and taxation in the State, the county, and, if ap…

§5–103. The person responsible for issuing building permits shall immediately after issuing a buildi…

§6.5–101. (a) In this title the following words have the meanings indicated. (b) “Forest land” has t…

§6.5–102. This title applies to counties that have: (1) at least 65,000 acres of State forests, Stat…

§6.5–201. (a) Beginning in fiscal year 2019 and each fiscal year thereafter, the State shall pay to …

§6.5–202. (a) On or before December 1 each year, the Department, in consultation with the Secretary …

§6.5–301. (a) In this section, “local tax” means a tax imposed by a county or municipal corporation.…

§6–101. (a) (1) Except as otherwise provided in this article, all property located in this State is …

§6–102. (a) Except as otherwise provided in this section, a leasehold or other limited interest in p…

§6–103. Operating property of a railroad or public utility located in the State is subject to proper…

§6–104. Except as otherwise provided in §§ 7-222 and 7-226 of this article, any stock in business of…

§6–201. (a) Except as otherwise provided in this article, the State may impose State property tax on…

§6–202. The Mayor and City Council of Baltimore City or the governing body of a county may impose pr…

§6–202.1. The Mayor and City Council of Baltimore City or the governing body of a county may establi…

§6–203. (a) Except as otherwise provided in this article, the governing body of a municipal corporat…

§6–204. Except as otherwise provided by this article, property tax is imposed for the taxable year.

§6–301. (a) Except as provided in subsection (b) of this section, the Board of Public Works annually…

§6–302. (a) Except as otherwise provided in this section and after complying with § 6–305 of this su…

§6–303. (a) (1) Except as provided in paragraph (2) of this subsection, in each year after the date …

§6–304. If a special rate of county or municipal corporation property tax is provided by this subtit…

§6–305. (a) In this section, “tax setoff” means: (1) the difference between the general county prope…

§6–305.1. (a) In this section, “tax setoff” means: (1) the difference between the general county pro…

§6–306. (a) In this section, “tax setoff” means: (1) the difference between the general county prope…

§6–307. The governing body of Anne Arundel County or of Howard County may not impose a county proper…

§6–308. (a) In this section, “taxing authority” means: (1) the county council or board of county com…

§6–401. (a) Except as otherwise provided in this article, to determine the amount of State, county, …

§7–101. Property tax exemptions provided under this title shall be strictly construed.

§7–102. Unless otherwise provided in the law establishing the exemption, when any property is exempt…

§7–103. (a) Real property that is subject to exemption from property tax by Subtitle 2 of this title…

§7–104. (a) Except as provided in subsection (c) of this section and in §§ 7–202 and 7–215 of this t…

§7–105. (a) (1) Notwithstanding § 7-103 of this subtitle, when all or any part of property that will…

§7–106. (a) Except for real property owned by the federal government, real property that is exempt b…

§7–107. Unless the public general law or public local law granting the exemption specifically refers…

§7–108. (a) The governing body of a county may reduce, by law, the percent of the assessment of any …

§7–109. (a) The personal property described in §§ 7-222, 7-225, and 7-226 of this title is subject t…

§7–110. A law that grants or authorizes a tax credit under Title 9 of this article may not be constr…

§7–201. (a) Except as otherwise provided in subsection (b) of this section, property owned by an ind…

§7–202. (a) In this section: (1) “fraternal organization” means any organization that: (i) is conduc…

§7–203. Property is not subject to property tax if the property: (1) is owned by the Chesapeake Bay …

§7–204. Except as provided in § 6–302(d) of this article and subject to § 7–204.1 of this subtitle, …

§7–204.1. (a) An organization that owns property in Baltimore City that is not subject to property t…

§7–204.2. IN EFFECT // EFFECTIVE UNTIL DECEMBER 31, 2026 PER CHAPTERS 229 AND 230 OF 2023 // (a) A p…

§7–205. Property that is owned by any nonprofit community water corporation is not subject to proper…

§7–206. (a) In this section, “facility” means a continuing care facility for the aged that: (1) prov…

§7–207. (a) (1) In this section the following words have the meanings indicated. (2) “Blind individu…

§7–208. (a) (1) In this section the following words have the meanings indicated. (2) “Disabled activ…

§7–209. (a) Property is not subject to property tax if the property: (1) is owned by an incorporated…

§7–210. (a) Except as otherwise provided in § 6-102 of this article and except as otherwise provided…

§7–211. (a) (1) In this subsection, “national defense” includes homeland security. (2) An interest o…

§7–211.1. Property is not subject to property tax if the property: (1) is actually used exclusively …

§7–211.2. (a) In this section, “national defense” includes homeland security. (b) Personal property …

§7–211.3. (a) (1) In this section the following words have the meanings indicated. (2) (i) “Federal …

§7–212. Property is not subject to property tax if the property: (1) is owned by the Gunpowder Youth…

§7–214. (a) Property is not subject to property tax if the property: (1) is owned by a nonprofit his…

§7–215. (a) In this section, “authority” means an authority as defined in § 12-101 of the Housing an…

§7–216. Property is not subject to property tax if: (1) the property is owned by the Izaak Walton Le…

§7–217. (a) Except as provided in subsection (b) of this section, property is not subject to propert…

§7–218. Property is not subject to property tax if the property: (1) is owned by the Nature Conserva…

§7–219. The following agricultural products and commodities are not subject to valuation or to prope…

§7–220. Aircraft as defined in § 5-101 of the Transportation Article are not subject to valuation or…

§7–221. (a) Personal property is not subject to valuation or to property tax, if the personal proper…

§7–221.1. (a) (1) In this section the following words have the meanings indicated. (2) “Bank or trus…

§7–222. (a) Except as provided in § 7-109 of this title and in subsection (b) of this section, the s…

§7–223. The farming implements owned or leased by a farmer are not subject to valuation or property …

§7–224. The livestock of a farmer is not subject to valuation or to property tax.

§7–225. (a) Except as provided in § 7-109 of this title and in subsection (b) of this section, if us…

§7–226. Except as provided in § 7-109 of this title, raw materials and manufactured products in the …

§7–227. (a) Except for personal property used in connection with a business, occupation, or professi…

§7–229. The working tools of mechanics or artisans that are operated exclusively by hand are not sub…

§7–230. A vehicle is not subject to valuation or property tax if the vehicle is: (1) registered in M…

§7–231. (a) As used in this section, “vessel” includes a ship, boat, or watercraft. (b) A vessel is …

§7–232. A voting system, as defined in § 1-101 of the Election Law Article, and related equipment, t…

§7–233. Property is not subject to property tax if the property: (1) is owned by: (i) the Boy Scouts…

§7–234. Property is not subject to property tax if the property: (1) is owned by: (i) a national org…

§7–235. Personal property is not subject to valuation or property tax if the property: (1) is owned …

§7–236. (a) In this section, “clean-burning fuel” has the meaning stated in § 9-101 of the Tax - Gen…

§7–237. (a) Except as provided in subsection (b) of this section, personal property is exempt from p…

§7–238. (a) (1) In this section the following words have the meanings indicated. (2) (i) “Computer s…

§7–239. (a) In this section the following words have the meanings indicated. (1) “Certified coal pol…

§7–240. Personal property is not subject to property tax if the property: (1) is owned by a nonprofi…

§7–241. (a) Subject to subsection (b) of this section, property reserved by the Charles County Plann…

§7–242. (a) (1) In this section the following words have the meanings indicated. (2) “Residential wi…

§7–243. (a) In this section, “heavy equipment property” has the meaning stated in § 20–609 of the Lo…

§7–244. (a) (1) In this section the following words have the meanings indicated. (2) “Associated equ…

§7–245. (a) A person’s personal property is not subject to valuation or to property tax if all of th…

§7–246. (a) In this section, “Pimlico racing facility site” and “training facility site” have the me…

§7–247. Property is not subject to property tax if the property is: (1) owned by the Maryland Farm B…

§7–248. (a) In this section, “qualified data center” and “qualified data center personal property” h…

§7–249. (a) This section applies only to nonresidential solar energy generating systems that are app…

§7–250. (a) This section applies only to real property that includes a parking facility on which a s…

§7–251. Property is not subject to property tax if the property: (1) is owned by The Hagerstown Mult…

§7–301. All personal property is exempt from the State property tax.

§7–302. (a) Real property is not subject to State property tax if the property: (1) is owned by the …

§7–303. (a) Real property is not subject to State property tax if: (1) on the real property there is…

§7–304. (a) Property is not subject to State property tax if the property is: (1) owned by a land tr…

§7–305. Property is not subject to State property tax if the property: (1) is owned by the Harford L…

§7–306. Property is not subject to State property tax if the property: (1) is owned by The Maryland …

§7–307. (a) Subject to subsection (b) of this section, real property is not subject to State propert…

§7–401. Rolling stock of any person other than a person assessed under § 8-108 of this article is no…

§7–501. (a) The governing body of Allegany County, Anne Arundel County, Montgomery County, or Washin…

§7–502. (a) (1) In this subsection, “essential service facilities” includes dining halls, community …

§7–503. (a) (1) In this subsection, “essential service facilities” includes dining halls, community …

§7–504. (a) (1) In this subsection, “service facilities” includes nondwelling commercial and communi…

§7–504.2. (a) In this section, “Downtown Management District” means the district whose boundaries ar…

§7–504.3. (a) In this section, “economic development project” means a real estate development projec…

§7–504.4. (a) (1) In this section the following words have the meanings indicated. (2) “Hippodrome P…

§7–505. (a) (1) In this subsection, “service facilities” includes nondwelling commercial and communi…

§7–506. (a) (1) In this subsection, “service facilities” includes nondwelling commercial and communi…

§7–506.1. (a) (1) In this subsection, “service facilities” includes nondwelling commercial and commu…

§7–506.2. (a) Real property may be exempt from municipal corporation property tax if: (1) the real p…

§7–506.3. (a) (1) In this subsection, “service facilities” includes nondwelling commercial and commu…

§7–507. If the Mayor and City Council of Baltimore City or the governing body of a county or of a mu…

§7–508. (a) In this section, “manufacturer” means a person who engages in at least 2 of the followin…

§7–509. (a) In this section, “warehouser” means a person engaged only in the business of warehousing…

§7–509.1. (a) (1) The governing body of Washington County may enter into an agreement with the owner…

§7–510. In Calvert County, Caroline County, Cecil County, Kent County, or Queen Anne’s County, when …

§7–511. (a) Subject to subsection (b) of this section, the governing body of Garrett County may redu…

§7–511.1. (a) In this section, “business incubator” has the meaning stated in § 9–247 of this articl…

§7–512. (a) (1) The governing body of Cecil County may enter into an agreement with the owner of a f…

§7–513. (a) Subject to subsection (b) of this section, the governing body of Dorchester County may r…

§7–514. (a) (1) The governing body of a county or a municipal corporation may enter into an agreemen…

§7–515. (a) The governing body of Allegany County shall enter into an agreement with an owner or ope…

§7–516. (a) (1) In this section the following words have the meanings indicated. (2) “Designated foc…

§7–517. (a) The governing body of Calvert County may enter into an agreement with the owner of a fac…

§7–518. (a) In this section, “affordable housing land trust” and “affordable housing land trust agre…

§7–519. (a) (1) In this section the following words have the meanings indicated. (2) “Community–mana…

§7–520. (a) (1) In this section the following words have the meanings indicated. (2) “Economic devel…

§7–521. (a) In this section, “moderate income” and “moderate income housing unit” have the meanings …

§7–522. (a) In this section, “affordable dwelling unit” has the meaning stated in § 7–501 of the Lan…

§7–523. (a) The governing body of a county may enter into an agreement with a broadband services pro…

§7–524. Notwithstanding the exemption from property tax under § 7–251 of this title, The Hagerstown …

§8–101. (a) For assessment purposes, property shall be divided into classes and subclasses. (b) Real…

§8–102. (a) Except as provided in subsection (b) of this section, the value of real property shall b…

§8–103. (a) (1) In this section the following words have the meanings indicated. (2) “New statewide …

§8–104. (a) Real property shall be valued separately for: (1) the land; and (2) the improvements on …

§8–105. (a) (1) Except for land that is actively devoted to farm or agricultural use, the supervisor…

§8–106. (a) In this section, “cooperative housing corporation”, “cooperative interest”, “membership …

§8–107. (a) Except as provided under § 8-110 of this subtitle, the value of personal property shall …

§8–108. (a) The Department shall annually value the operating unit of a railroad on the basis of the…

§8–109. (a) The Department shall annually value the operating unit of a public utility on the basis …

§8–110. (a) (1) In this section the following words have the meanings indicated. (2) “Fair average v…

§8–112. (a) (1) In this section the following words have the meanings indicated. (2) “Distiller” inc…

§8–113. Interests subject to property tax under § 6-102 of this article shall be valued as if the le…

§8–114. (a) In this section, “hoophouses” means temporary structures placed on land that are made of…

§8–201. The Department shall assess: (1) operating property of a railroad or a public utility; (2) b…

§8–202. Except as provided in § 8-201 of this subtitle, all property that is subject to property tax…

§8–203. An assessment or value of real property continues in effect from year to year until changed …

§8–204. (a) Personal property subject to assessment shall be assessed annually. (b) The assessment o…

§8–205. (a) When a property assessment is changed as the result of an appeal of its value, the super…

§8–207. (a) Each unit in a condominium and the undivided interest in common elements shall be valued…

§8–209. (a) The General Assembly declares that it is in the general public interest of the State to …

§8–209.1. (a) In this section, “conservation property” means land that is subject to a perpetual con…

§8–210. Marshland shall be valued at a rate established in regulations adopted by the Department and…

§8–211. (a) (1) In this section the following words have the meanings indicated. (2) “Agreement” mea…

§8–212. (a) A golf course that is open to the public is eligible to be assessed under §§ 8-213 throu…

§8–213. (a) (1) In this section the following words have the meanings indicated. (2) “Agreement” mea…

§8–214. (a) If a country club or golf course that meets the qualifications of § 8–212 of this subtit…

§8–215. (a) (1) A person claiming to be aggrieved by discrimination prohibited by § 8-214 of this su…

§8–216. (a) (1) Except as provided in § 8–217 of this subtitle, a property tax is due, for the amoun…

§8–217. If a purchaser of all or any part of the land of a country club or golf course accepts the o…

§8–218. To administer the country club and golf course assessment provisions of this subtitle, the D…

§8–219. (a) (1) In this section the following words have the meanings indicated. (2) “Easement” mean…

§8–220. (a) The General Assembly states that it is in the public interest to provide for the develop…

§8–221. Land that is assessed under § 8-222 of this subtitle must: (1) be located in an area shown o…

§8–222. (a) To be assessed as planned development land under this section, the owner must apply to t…

§8–223. (a) If land assessed under § 8-222 of this subtitle has a greater value than its value as pl…

§8–224. (a) (1) If a part of any land that meets the requirements of § 8–221 of this subtitle is sub…

§8–225. Planning and zoning agencies in the counties shall provide the supervisors with copies of al…

§8–226. (a) The General Assembly states that it is in the general public interest to provide for the…

§8–227. (a) (1) For property to be assessed as rezoned real property under this section and §§ 8-226…

§8–228. (a) If a part of any rezoned real property is subdivided by a recorded plat, is used for a p…

§8–229. If minerals and mineral rights are owned separately from the land in which they are located,…

§8–230. (a) In this section, “improvements” means improvements made before January 1, 1977, to real …

§8–231. If the assessment of real property used for purposes other than commercial purposes is not r…

§8–232. A manure bank or other facility located above or below the ground and used for the storage o…

§8–233. (a) In this section, “change” includes an improvement or an addition. (b) Subject to the pro…

§8–234. (a) In this section, “mobile home” includes a trailer, a house trailer, a trailer coach, or …

§8–235. (a) In this section, “normal repairs and maintenance”: (1) means an expenditure to replace o…

§8–236. (a) As used in this section, “radiation fallout shelter” means a structure that is: (1) cons…

§8–237. A septic system or a well that functions in a deficient manner shall be assessed to the owne…

§8–238. A seawall, bulkhead, or other structure installed solely to prevent shore erosion or damage …

§8–239. A silo may not be assessed to the owner of the real property on which it is located if the s…

§8–240. (a) If no conventional heating and cooling system exists in a building, a solar energy or ge…

§8–302. (a) For purposes of the county property tax only, in any county in which authorized by the g…

§8–303. For purposes of the Cecil County property tax only, the buildings located at Fair Hill that …

§8–401. (a) When any change as provided in subsection (b) of this section occurs in the value or cla…

§8–402. (a) (1) The notice required by § 8–401 of this subtitle shall be served on the owner or othe…

§8–403. With the notice required by § 8-401 of this subtitle, the Department or supervisor may submi…

§8–404. (a) A person who receives a notice under § 8-401 of this subtitle may appeal the value or cl…

§8–405. (a) A person who has received a notice under § 8–401 of this subtitle and has appealed the v…

§8–406. (a) The person who has appealed a notice may: (1) appear in person or by an agent; and (2) p…

§8–407. (a) (1) Except as provided in paragraph (2) of this subsection, if an appeal is filed under …

§8–408. Notice of the annual assessment of personal property shall be given as soon as practicable a…

§8–409. (a) The notice required by § 8–408 of this subtitle shall be served on the owner or other ap…

§8–410. With the notice required by § 8-408 of this subtitle, the supervisor or Department may submi…

§8–411. A person who receives a notice under § 8-408 of this subtitle may appeal the value or classi…

§8–412. (a) A person who has received a notice under § 8-408 of this subtitle and has appealed the v…

§8–413. (a) The person who has appealed a notice may: (1) appear in person or by an agent; and (2) p…

§8–414. (a) If an appeal is filed under § 8-411 of this subtitle or if a petition for review is deni…

§8–415. The owner of real property may submit a petition for review as provided by § 14-503(a) of th…

§8–416. (a) Assessments of personal property for a taxable year are based on information as of the p…

§8–417. (a) In this section, “escaped property” means any property that: (1) is subject to assessmen…

§8–418. (a) After any personal property that is subject to assessment by § 8-417(d) of this subtitle…

§8–419. (a) (1) In this subsection, “appropriate official” means: (i) except as otherwise provided i…

§8–420. (a) On or before the beginning of each taxable year and before half-year taxes are due, the …

§8–421. (a) When a supervisor delivers the assessments to a collector, the supervisor shall also sub…

§8–422. For the purpose of construction of any State or local law, an assessment of real property fo…

§9–101. (a) (1) In this section the following words have the meanings indicated. (2) “Homeowner” mea…

§9–102. (a) (1) In this section the following words have the meanings indicated. (2) (i) “Assets” in…

§9–103. (a) (1) In this section the following words have the meanings indicated. (2) “Base year” mea…

§9–103.1. (a) (1) In this section the following words have the meanings indicated. (2) “Base year” m…

§9–104. (a) (1) In this section the following words have the meanings indicated. (2) (i) “Assets” in…

§9–105. (a) (1) In this section the following words have the meanings indicated. (2) “Active member”…

§9–105.1. (a) (1) In this section the following words have the meanings indicated. (2) “Dwelling” ha…

§9–106. The governing body of a county or of a municipal corporation shall grant a property tax cred…

§9–107. (a) In this section, “conservation property” means land that is: (1) unimproved; (2) not use…

§9–108. (a) Subject to subsection (b) of this section, the governing body of a county or municipal c…

§9–109. (a) The Mayor and the City Council of Baltimore City and the governing body of each county a…

§9–110. (a) (1) In this section the following words have the meanings indicated. (2) “Business entit…

§9–111. (a) (1) In this section the following words have the meanings indicated. (2) “Brownfield” ha…

§9–201. (a) In this section, “property tax credit” means a property tax credit or exemption that is …

§9–202. The Mayor and City Council of Baltimore City or the governing body of a county or of a munic…

§9–203. (a) The Mayor and City Council of Baltimore City or the governing body of a county or of a m…

§9–204. (a) To qualify under this section, a structure shall: (1) have historic value; (2) have arch…

§9–204.1. (a) In this section, “eligible improvements” means significant improvements to, or restora…

§9–205. (a) The Mayor and City Council of Baltimore City or the governing body of a county or of a m…

§9–206. (a) In this section, “agricultural land” means real property subject to an easement or other…

§9–207. (a) (1) In this section, “dwelling” means: (i) a newly constructed or substantially rehabili…

§9–208. (a) In this section, “open space” or “open area” means: (1) real property, exclusive of any …

§9–209. (a) As provided in subsection (c) of this section, the Mayor and City Council of Baltimore C…

§9–210. (a) (1) In this section the following words have the meanings indicated. (2) “Cohabitant” me…

§9–211. The Mayor and City Council of Baltimore City or the governing body of a county or of a munic…

§9–212. The Mayor and City Council of Baltimore City or the governing body of a county or of a munic…

§9–213. (a) The Mayor and City Council of Baltimore City or the governing body of a county or of a m…

§9–214. (a) The Mayor and City Council of Baltimore City or the governing body of a county or of a m…

§9–215. (a) The Mayor and City Council of Baltimore City or the governing body of a county may grant…

§9–215.1. (a) The governing body of a municipal corporation may grant, by law, a local supplement to…

§9–216. (a) The governing body of a county or municipal corporation may grant a property tax credit …

§9–217. (a) In this section: (1) “nonstructural shoreline stabilization measure” means an erosion co…

§9–219. (a) The Mayor and City Council of Baltimore City or the governing body of a county or of a m…

§9–220. (a) (1) In this section the following words have the meanings indicated. (2) “Conservation l…

§9–221. (a) The Mayor and City Council of Baltimore or the governing body of a county or municipal c…

§9–222. (a) The governing body of a county or of a municipal corporation may grant a tax credit agai…

§9–224. (a) The Mayor and City Council of Baltimore City or the governing body of a county or of a m…

§9–225. (a) The governing body of a county or a municipal corporation may grant a tax credit against…

§9–226. (a) The governing body of a county may grant, by law, a property tax credit against the coun…

§9–227. (a) (1) Except as provided in paragraph (2) of this subsection, the governing body of a coun…

§9–228. (a) The Mayor and City Council of Baltimore City or the governing body of a county or munici…

§9–229. (a) (1) In this section the following words have the meanings indicated. (2) “Opportunity zo…

§9–230. (a) (1) In this section the following words have the meanings indicated. (2) “Affiliate” mea…

§9–231. (a) In this section, “foreign trade zone” means a foreign trade zone or subzone established …

§9–232. (a) The Mayor and City Council of Baltimore City or the governing body of a county or of a m…

§9–233. (a) The Mayor and City Council of Baltimore City or the governing body of a county or munici…

§9–234. (a) The governing body of a county or municipal corporation may grant, by law, a property ta…

§9–235. (a) The Mayor and City Council of Baltimore City or the governing body of a county or of a m…

§9–236. (a) The Mayor and City Council of Baltimore City or the governing body of a county or of a m…

§9–237. The Mayor and City Council of Baltimore City or the governing body of a county or of a munic…

§9–238. (a) In this section, “community association” means: (1) a neighborhood organization that: (i…

§9–239. (a) (1) In this section the following words have the meanings indicated. (2) “Existing elect…

§9–240. (a) In this section, “arts and entertainment district”, “arts and entertainment enterprise”,…

§9–241. (a) The Mayor and City Council of Baltimore City or the governing body of a county or of a m…

§9–242. (a) (1) Subject to paragraph (2) of this subsection, in this section, “high performance buil…

§9–243. (a) Subject to subsection (b) of this section, the Mayor and City Council of Baltimore City …

§9–244. (a) The governing body of a county or of a municipal corporation or the Mayor and City Counc…

§9–245. (a) Except as provided in § 9–305 of this title, the Mayor and City Council of Baltimore Cit…

§9–246. (a) (1) In this section the following words have the meanings indicated. (2) “Acquired dwell…

§9–247. (a) In this section, “business incubator” means a program in which units of space are leased…

§9–248. (a) In this section, “family assistance dwelling” means a house, and the lot or curtilage on…

§9–249. (a) (1) In this section the following words have the meanings indicated. (2) (i) “Commercial…

§9–250. (a) In this section, “accessibility feature” means: (1) a no–step entrance allowing access i…

§9–251. (a) In this section: (1) “marine trade waterfront property” means real property that: (i) is…

§9–252. (a) The Mayor and City Council of Baltimore City or the governing body of a county or munici…

§9–253. (a) (1) In this section the following words have the meanings indicated. (2) “Urban agricult…

§9–254. (a) (1) In this section the following words have the meanings indicated. (2) “Grocery store”…

§9–255. (a) (1) The Mayor and City Council of Baltimore City or the governing body of a county or mu…

§9–256. (a) (1) In this section, “qualifying investment” means the cost of installation or rehabilit…

§9–257. (a) The Mayor and City Council of Baltimore City or the governing body of a county or munici…

§9–258. (a) (1) In this section the following words have the meanings indicated. (2) “Dwelling” has …

§9–259. (a) (1) In this section the following words have the meanings indicated. (2) “Dwelling” has …

§9–260. (a) In this section, “dwelling” has the meaning stated in § 9–105 of this title. (b) The gov…

§9–261. (a) The Mayor and City Council of Baltimore City or the governing body of a county or of a m…

§9–262. (a) (1) In this section the following words have the meanings indicated. (2) “Dwelling” has …

§9–263. (a) (1) In this section the following words have the meanings indicated. (2) “Base year” mea…

§9–264. (a) The Mayor and City Council of Baltimore City or the governing body of a county or munici…

§9–265. (a) (1) In this section the following words have the meanings indicated. (2) “Disabled veter…

§9–266. (a) The Mayor and City Council of Baltimore City or the governing body of a county or munici…

§9–267. (a) In this section, “dwelling” has the meaning stated in § 9–105 of this title. (b) The May…

§9–268. (a) The Mayor and City Council of Baltimore City or the governing body of a county or munici…

§9–269. (a) In this section, “qualifying tourism enterprise” and “tourism zone” have the meanings st…

§9–270. (a) In this section, “qualifying tourism enterprise” and “tourism zone” have the meanings st…

§9–271. (a) The Mayor and City Council of Baltimore City or the governing body of a county or munici…

§9–272. (a) The Mayor and City Council of Baltimore City or the governing body of a county or munici…

§9–273. (a) The Mayor and City Council of Baltimore City or the governing body of a county or munici…

§9–274. (a) The Mayor and City Council of Baltimore City or the governing body of a county or munici…

§9–275. (a) The Mayor and City Council of Baltimore City or the governing body of a county or munici…

§9–301. (a) Except as otherwise specifically provided, the provisions of this section apply to prope…

§9–302. (a) The governing body of Allegany County and of a municipal corporation in Allegany County …

§9–303. (a) The governing body of Anne Arundel County and of a municipal corporation in Anne Arundel…

§9–304. (a) (1) The Mayor and City Council of Baltimore City shall grant, by law, a property tax cre…

§9–305. (a) The governing body of Baltimore County shall grant a property tax credit under this sect…

§9–306. (a) The governing body of Calvert County and of a municipal corporation in Calvert County sh…

§9–307. (a) The governing body of Caroline County and of a municipal corporation in Caroline County …

§9–308. (a) (1) The governing body of Carroll County shall grant a property tax credit under this se…

§9–309. (a) The governing body of Cecil County and of a municipal corporation in Cecil County shall …

§9–310. (a) The governing body of Charles County may grant, by law, a property tax credit under this…

§9–311. (a) The governing body of Dorchester County and of a municipal corporation in Dorchester Cou…

§9–312. (a) (1) The governing body of Frederick County and of a municipal corporation in Frederick C…

§9–313. (a) The governing body of Garrett County and of a municipal corporation in Garrett County sh…

§9–314. (a) (1) The governing body of Harford County may grant, by law, a property tax credit under …

§9–315. (a) The governing body of Howard County may grant, by law, a property tax credit under this …

§9–316. (a) (1) In this section the following words have the meanings indicated. (2) “Commerce zone”…

§9–317. (a) The governing body of Montgomery County and of a municipal corporation in Montgomery Cou…

§9–318. (a) The governing body of Prince George’s County shall grant a property tax credit under thi…

§9–319. (a) The governing body of Queen Anne’s County and the governing body of a municipal corporat…

§9–320. (a) (1) The governing body of St. Mary’s County may grant, by law, a property tax credit und…

§9–321. The governing body of Somerset County may grant, by law, a property tax credit under this se…

§9–322. (a) The governing body of Talbot County and the governing body of a municipal corporation in…

§9–323. (a) (1) The governing body of Washington County or of a municipal corporation in Washington …

§9–324. (a) The governing body of Wicomico County and the governing body of a municipal corporation …

§9–325. (a) (1) The governing body of Worcester County may grant, by law, a property tax credit unde…

§9–326. (a) The Mayor and City Council of Baltimore City and the governing body of Baltimore County …

§9–327. (a) (1) In this section the following words have the meanings indicated. (2) “Eligible count…

§9–401. (a) In this section, “dwelling”: (1) means a newly constructed or substantially rehabilitate…

§9–402. (a) In this section, “county” means: (1) Anne Arundel County; (2) Frederick County; (3) Howa…

§10–101. (a) In this title, “property tax” includes a taxing district tax. (b) (1) For purposes of t…

§10–102. (a) Except as otherwise provided in this title, property tax is due on July 1 in each taxab…

§10–103. (a) Except as provided by § 10-104 of this subtitle, real property that during the period f…

§10–104. (a) The Mayor and City Council of Baltimore City or the governing body of a county or of a …

§10–105. (a) The Mayor and City Council of Baltimore City or the governing body of a county or of a …

§10–201. (a) Notwithstanding Subtitle 1 of this title, the governing body of Montgomery County, of A…

§10–202. (a) (1) In this subsection, “staged–development zoning classification” includes M–A–C, L–A–…

§10–202.1. (a) In this section, “revitalization district” means a district designated by resolution …

§10–203. (a) (1) Notwithstanding Subtitle 1 of this title, the governing body of Montgomery County m…

§10–204. (a) Notwithstanding Subtitle 1 of this title, the governing body of a county may authorize,…

§10–204.1. (a) Notwithstanding Subtitle 1 of this title, the governing body of Montgomery County may…

§10–204.2. (a) Notwithstanding Subtitle 1 of this title, the governing body of a municipal corporati…

§10–204.3. (a) (1) In this section the following words have the meanings indicated. (2) “Business pr…

§10–204.4. (a) Notwithstanding Subtitle 1 of this title, the governing body of Charles County may au…

§10–204.5. (a) Notwithstanding Subtitle 1 of this title, the governing body of Washington County may…

§10–204.6. (a) Notwithstanding Subtitle 1 of this title, the governing body of Anne Arundel County m…

§10–204.7. (a) In this section, “gross income” has the meaning stated in § 9–102 of this article. (b…

§10–205. (a) (1) Subject to paragraph (3) of this subsection, the governing body of a county or muni…

§10–206. (a) If a corporation submits articles of dissolution to the Department, the Department shal…

§10–207. (a) To ensure payment of the county or municipal corporation property tax on personal prope…

§10–208. (a) (1) Subject to § 10–205 of this subtitle, the governing body of a county or municipal c…

§10–209. (a) The Mayor and City Council of Baltimore City or the governing body of a county or munic…

§10–210. (a) If on or before September 1 of a taxable year the Department has not notified a county …

§10–301. Except as otherwise provided by § 10-205 of this title, the Mayor and City Council of Balti…

§10–304. (a) As used in this section, “damaged property” means: (1) real property that is partially …

§10–305. The governing body of Garrett County or of Washington County may prorate the county propert…

§10–401. Except as otherwise provided in this subtitle, the owner of property on the date of finalit…

§10–402. (a) (1) Except for tax sales as provided by Title 14, Subtitle 8 of this article, if real p…

§10–403. (a) The owner of property that is subject to the leasehold or other limited interest that i…

§11–101. IN EFFECT (a) On or before April 15 of each year, a person shall submit an annual report to…

§11–102. (a) The Department may require a person to submit to the Department a report on personal pr…

§11–103. (a) If a person who has filed a report under this title determines that information was not…

§12–101. (a) In this title the following words have the meanings indicated. (b) “Articles of consoli…

§12–102. Except as otherwise provided in this title, recordation tax is imposed on an instrument of …

§12–103. (a) (1) Except as provided in subsection (a–1) of this section, the recordation tax rates u…

§12–104. (a) Except as provided in subsection (b) of this section, the consideration payable, includ…

§12–105. (a) (1) For a deed, deed of trust, or mortgage transferring title to real property located …

§12–106. Except as provided in § 12-108(p), (q), (v), and (w) of this title, the recordation tax app…

§12–107. Except as otherwise provided in this title, the recordation tax applies to an instrument of…

§12–108. (a) (1) Except as provided in paragraph (2) of this subsection, an instrument of writing is…

§12–109. (a) (1) An instrument of writing that is taxable under this title may not be recorded in an…

§12–110. (a) (1) Except as provided in subsections (c) and (d) of this section, in any county except…

§12–111. By agreement, recordation tax may be paid by any person.

§12–112. The Department may adopt regulations to administer the collection and remitting of recordat…

§12–113. (a) In Harford County the collector shall deposit proceeds from recordation tax at the rate…

§12–114. (a) In this section, “rental dwelling” means residential real property with accommodations …

§12–115. (a) The governing body of Charles County may grant, by law, a credit, in whole or in part, …

§12–116. The Mayor and City Council of Baltimore City or the governing body of a county may exempt, …

§12–117. (a) (1) In this section the following words have the meanings indicated. (2) “Controlling i…

§12–118. (a) (1) In this subsection the following words have the meanings indicated. (2) “Acquired d…

§12–119. On or before July 1, 2025, and each July 1 thereafter, the collector or the clerk of the ci…

§13–101. (a) In this title the following words have the meanings indicated. (b) “Articles of consoli…

§13–102. By agreement, a transfer tax under this title may be paid by any person.

§13–103. (a) In this section, “controlling interest”, “real property”, and “real property entity” ha…

§13–201. In this subtitle, “transfer tax” means the tax imposed under this subtitle.

§13–202. Except as otherwise provided in this subtitle, a transfer tax is imposed on an instrument o…

§13–203. (a) (1) Except as provided in subsections (a–1) and (b) of this section, the rate of the tr…

§13–204. The consideration payable shall be described in: (1) the recitals or the acknowledgment of …

§13–205. (a) If a lease of real property creating a perpetually renewable ground rent is recorded wi…

§13–206. Except as provided in § 13-207(a)(9), (10), (15), and (16) of this subtitle, the transfer t…

§13–207. (a) An instrument of writing is not subject to transfer tax to the same extent that it is n…

§13–208. (a) Transfer tax on an instrument of writing that is taxable under this subtitle shall be p…

§13–209. IN EFFECT (a) (1) Before any other distribution under this section, in any fiscal year that…

§13–301. (a) In this subtitle the following words have the meanings indicated. (b) “Agricultural lan…

§13–302. (a) Except as otherwise provided in § 13-305 of this subtitle, agricultural land transfer t…

§13–303. (a) The agricultural land transfer tax applies at the following rates: (1) for a transfer o…

§13–304. (a) The agricultural land transfer tax is imposed on the consideration payable for the inst…

§13–305. (a) If the amount of agricultural land transferred is not greater than the applicable resid…

§13–306. (a) (1) Except in Montgomery County and except as provided in subsection (b)(1) of this sec…

§13–307. The Department shall adopt regulations to implement this subtitle.

§13–308. (a) When a contract is executed for the transfer of any interest in agricultural land, the …

§13–401. In this subtitle, “county transfer tax” means the transfer tax imposed by a county.

§13–402. (a) This subtitle applies in any county where the county imposes a transfer tax. (b) The pr…

§13–402.1. (a) The governing body of a county that has adopted home rule powers under Article XI-F o…

§13–403. (a) In this section, “domestic partner”, “evidence of a domestic partnership”, “evidence of…

§13–403.1. An instrument of writing pursuant to which the Maryland Stadium Authority transfers title…

§13–404. (a) The Department shall collect county transfer tax at the rate set by each county for art…

§13–405. (a) Except as provided in subsection (c) of this section, county transfer tax applies to co…

§13–406. In a transfer of property located in 2 or more counties, the county transfer tax of the cou…

§13–407. (a) In this section, “total rate of tax” means the rate of tax imposed for the agricultural…

§13–408. Any county having a county transfer tax may provide for an exemption from the tax of a spec…

§13–409. (a) Any county having a county transfer tax may provide for an exemption from the tax for a…

§13–410. An instrument of writing is not subject to the county transfer tax to the same extent that …

§13–411. An instrument of writing that a county or Baltimore City exempts from recordation tax under…

§13–412. (a) (1) Except as provided in subsection (c) of this section and paragraph (2) of this subs…

§13–413. An instrument of writing that is exempt from recordation tax under § 12–108(gg) of this art…

§13–501. (a) In this subtitle the following words have the meanings indicated. (b) “Agricultural lan…

§13–502. (a) (1) The Board of County Commissioners of Washington County may, with the advice and con…

§13–503. (a) The Department shall remit the county agricultural land transfer tax collected by it to…

§13–504. (a) When a contract is executed for the transfer of any interest in agricultural land in Wa…

§13–505. (a) A person may not willfully offer for recordation or record an instrument of writing sub…

§14–101. In this title, “total tax liability on property” means State taxes, county taxes, municipal…

§14–201. (a) Except as otherwise provided in this section, an officer, former officer, employee, or …

§14–301. To value or classify property or to determine if a value or classification of property is c…

§14–401. (a) If a person fails to submit the reports required in § 11-101 or § 11-102 of this articl…

§14–402. If personal property is assessed at less than its value as a result of the owner inaccurate…

§14–501. In this subtitle, “petition for review” means a petition for reclassification or revaluatio…

§14–502. (a) (1) Except as provided in paragraph (2) of this subsection and as otherwise provided by…

§14–503. (a) A taxpayer may appeal the value or classification of the real property by submitting a …

§14–504. (a) For personal property assessed by the Department, any taxpayer, a county, a municipal c…

§14–506. (a) In this section, “determination” means an assessment, other than a property tax assessm…

§14–507. (a) In any proceeding before the Department, a supervisor, or a property tax assessment app…

§14–508. (a) If after notification under § 8-105(b) of this article, a taxpayer fails to submit the …

§14–509. (a) (1) For property assessed by a supervisor, on or before 30 days from the date of the no…

§14–510. (a) In this section, “hearing” means a hearing held on an appeal under § 14-502, § 14-503, …

§14–510.1. (a) For a hearing before a supervisor that relates to the value of property, the person m…

§14–511. (a) (1) For a hearing before a property tax assessment appeal board that relates to the val…

§14–512. (a) Any taxpayer, the governing body of a county, a municipal corporation, or the Attorney …

§14–513. Any party to a Maryland Tax Court proceeding may appeal a final decision of the Maryland Ta…

§14–514. An appeal of property tax does not stay or affect the collection or enforcement of the prop…

§14–515. Any party to a proceeding in the circuit court under § 14–513 of this subtitle may appeal a…

§14–516. (a) In this section, “appeal authority” includes: (1) a supervisor; (2) the Department; (3)…

§14–601. (a) Except as provided in subsection (b) of this section, interest is calculated on and cha…

§14–602. The rate of interest for State property tax is 1% for each month or fraction of a month tha…

§14–603. (a) Except as provided in subsection (b) of this section and for estimated personal propert…

§14–604. The Mayor and City Council of Baltimore City or the governing body of a county or of a muni…

§14–605. If a person fails to pay property tax when required by this article, the person shall pay i…

§14–606. If a person is granted a deferral that extends the time to pay Montgomery County property t…

§14–607. (a) The governing body of a county may provide, by law, for interest on advance payments of…

§14–608. The governing body of a county or of a municipal corporation shall provide, by law, for the…

§14–611. Subject to § 14-919 of this title, on the final determination of an appeal under Subtitle 5…

§14–701. A tax penalty is calculated on the total tax liability on property.

§14–702. (a) Except as otherwise provided in this section, the Mayor and City Council of Baltimore C…

§14–703. If a person fails to pay property tax when required by this article, the person shall pay a…

§14–704. (a) (1) If the annual report is not submitted as required by § 11-101 of this article, the …

§14–705. If an escaped property assessment of personal property is made under § 8-417 of this articl…

§14–801. (a) In §§ 14–801 through 14–854 of this subtitle, the following words have the meanings ind…

§14–804. (a) (1) Except as provided in paragraph (2) of this subsection, all unpaid taxes on real pr…

§14–805. (a) From the date property tax on real property is due, liability for the tax and a 1st lie…

§14–806. (a) In this section, “Board” means the Board of Estimates of Baltimore City. (b) (1) To fac…

§14–808. (a) (1) Except for property that has been transferred by a municipality or county to a land…

§14–809. (a) (1) When a property in a municipal corporation is delinquent in the payment of municipa…

§14–810. (a) At least 60 days before the mailing of the notices required by § 14–812 of this subtitl…

§14–811. (a) (1) Except as provided in this section, the collector may withhold from sale any proper…

§14–812. IN EFFECT (a) (1) At least 30 days before any property is first advertised for sale under t…

§14–813. (a) (1) At any time after 30 days from the mailing of the statement and notice, the collect…

§14–814. Each parcel of property liable to sale shall be sold as an entirety as the parcel of proper…

§14–815. The power under this subtitle to sell property for the nonpayment of taxes exists notwithst…

§14–816. (a) Except as provided in subsection (b) of this section, when any property subject to sale…

§14–817. (a) (1) (i) The sale shall be held on the day and at the place stated in the notice by adve…

§14–817.1. (a) Within 60 days after a property is sold at a tax sale, the collector shall send to th…

§14–818. (a) (1) (i) The payment of the purchase price and the high–bid premium, if any, shall be on…

§14–819. (a) If the person entitled to the balance over and above the amount required for the paymen…

§14–820. (a) The collector shall deliver to the purchaser a certificate of sale under the collector’…

§14–820.1. The collector shall deliver a certificate of sale to the governing body of a county or mu…

§14–821. (a) Except as provided in subsection (b) of this section, any certificate of sale executed …

§14–822. The purchaser may record the certificate of sale and any assignment of the certificate of s…

§14–823. The certificate of sale or assignment of the certificate of sale is presumptive evidence in…

§14–824. (a) Except as provided in subsection (b) of this section, the governing body of a county or…

§14–825. When the governing body of a county or other taxing agency has purchased any property at a …

§14–826. When any property on which there are unpaid taxes due to any other taxing agency or to the …

§14–827. The owner or other person that has an estate or interest in the property sold by the collec…

§14–828. (a) (1) If the property is redeemed, the person redeeming shall pay the collector: (i) the …

§14–829. (a) If the property is redeemed after an action to foreclose the right of redemption is ins…

§14–830. (a) The owner of any property sold under the provisions of this subtitle shall have the rig…

§14–831. Until a judgment is issued by the circuit court that forecloses all rights of redemption in…

§14–832. The provisions of §§ 14–832.1 through 14–854 of this subtitle shall be construed to ensure …

§14–832.1. In Queen Anne’s County, whenever, prior to July 1, 1985, any property was sold for the no…

§14–832.2. In Queen Anne’s County, whenever, prior to July 1, 1985, any property was sold for the no…

§14–832.3. In Queen Anne’s County, when any tax sale made prior to July 1, 1985 has been finally rat…

§14–833. (a) (1) Except as provided in paragraph (2) of this subsection and subsections (a–1), (e), …

§14–834. The circuit court, on the filing of a complaint to foreclose the right of redemption, has j…

§14–835. (a) A person shall file a complaint in the circuit court for the county in which the land i…

§14–836. (a) The plaintiff in any action to foreclose the right of redemption shall be the holder of…

§14–837. When an owner cannot be ascertained as provided in § 14-836 of this subtitle, the unknown o…

§14–838. Every complaint to foreclose the right of redemption filed against an unknown owner as desc…

§14–839. (a) (1) The plaintiff shall show in the title of the complaint the last address known to th…

§14–840. At the same time the summons is issued as provided by § 14-839 of this subtitle, the court …

§14–842. In any proceeding to foreclose the right of redemption, it is not necessary to plead or pro…

§14–843. (a) (1) Except as provided in subsection (b) of this section, on redemption, the plaintiff …

§14–844. (a) After the time limit set in the order of publication and in the summons expires, the co…

§14–845. (a) A court in the State may not reopen a judgment rendered in a tax sale foreclosure proce…

§14–846. When a complaint to foreclose the right of redemption, as provided in this subtitle, is fil…

§14–847. (a) (1) (i) Except as provided in paragraph (2) of this subsection, the judgment of the cou…

§14–848. If the judgment of the court declares the sale void and sets it aside, the collector shall …

§14–849. (a) Notwithstanding any law to the contrary, in Baltimore City, the Mayor and City Council …

§14–849.1. (a) In Baltimore City, the Mayor and City Council may not sell a property to enforce a li…

§14–850. Any person who acquires a deed to property under this subtitle is entitled to issuance of a…

§14–851. Any act, whether public general or public local, inconsistent with the provisions of Parts …

§14–852. When land is sold to pay county or State taxes, or both, assessed on the land and in defaul…

§14–853. If property is taken in execution in a suit by the State to recover taxes, in order to prot…

§14–854. Property on which property tax is computed under §§ 10-103, 10-104, 10-105, 10-304, and 10-…

§14–864. On or before 7 years from the date the tax is due, the State, a county, or a municipal corp…

§14–865. (a) Except as otherwise provided in subsection (b) of this section: (1) if a tax under this…

§14–866. (a) If a request is made under § 14-865 of this subtitle, the Attorney General or attorney …

§14–867. (a) (1) An action under § 14-866 of this subtitle may be commenced by a writ of attachment …

§14–868. The plaintiff named in an action under § 14-866 of this subtitle shall be: (1) for an actio…

§14–869. (a) If the plaintiff in an action under § 14–866 of this subtitle requests, the case shall …

§14–870. A penalty assessed against a person under § 14-704 of this title shall be added to any Stat…

§14–873. (a) In this part the following words have the meanings indicated. (b) “Interested party” me…

§14–874. (a) Real property may be subject to foreclosure and sale under this part only if: (1) the p…

§14–875. (a) A county or municipal corporation may file a complaint for an in rem foreclosure action…

§14–876. (a) A circuit court may not set a hearing for an in rem foreclosure until 30 days after the…

§14–879. (a) (1) The Department shall conduct an annual survey of each county that conducts a tax sa…

§14–880. (a) Each year, the Department shall issue a report that includes: (1) an analysis and summa…

§14–883. (a) In this part the following words have the meanings indicated. (b) “Combined income” mea…

§14–884. (a) There is a Homeowner Protection Program administered by the Ombudsman in the Department…

§14–885. (a) (1) To be eligible for the Program a homeowner shall: (i) reside in a dwelling that has…

§14–886. (a) A homeowner shall submit an application to the Department to be enrolled in the Program…

§14–887. (a) If a homeowner is first enrolled in the Program before the lien on the homeowner’s dwel…

§14–888. (a) For each homeowner enrolled in the Program, the Ombudsman shall make intensive efforts …

§14–889. (a) The Department may not charge interest on unpaid taxes owed to the Department. (b) The …

§14–890. (a) In this section, “interested party” means: (1) the person who last appears as owner of …

§14–891. (a) In this section, “Fund” means the Homeowner Protection Fund. (b) There is a Homeowner P…

§14–894. (a) (1) In this section the following words have the meanings indicated. (2) “Interested pa…

§14–901. In order to correct an incorrect or improper assessment and to prevent injustice, an order …

§14–902. (a) (1) In this section the following words have the meanings indicated. (2) “Qualified bro…

§14–904. (a) A person who submits a written refund claim to the appropriate collector for State prop…

§14–905. (a) Subject to § 14-919 of this subtitle, a person who submits a written refund claim to th…

§14–906. (a) A person shall receive a refund of excess property tax paid on property without submitt…

§14–907. A person who submits a written refund claim for recordation tax that has been erroneously o…

§14–908. A person who submits a written refund claim for transfer tax that has been erroneously or m…

§14–911. (a) A refund claim shall be approved or denied: (1) under § 14-904 of this subtitle, by the…

§14–914. (a) Except as provided in § 14-906 of this subtitle, to apply for a refund under this subti…

§14–915. To be eligible for a refund, a person must submit a refund claim on or before: (1) 3 years …

§14–916. (a) Except as otherwise provided in this section, the appropriate official shall pay a refu…

§14–917. (a) Except as provided in subsection (b) of this section, interest shall be paid on a refun…

§14–918. If a unit of the State pays a refund of any tax, fee, charge, penalty, or interest that was…

§14–919. (a) Notwithstanding any other provision of this title, a municipal corporation may pay a cl…

§14–1001. A person who negligently fails to provide any information as required under this article i…

§14–1002. (a) A person who willfully or with the intent to evade payment of a tax under this article…

§14–1003. A person who negligently provides false information or a false answer to a property tax in…

§14–1004. (a) A person who willfully or with the intent to evade payment of a tax under this article…

§14–1005. A person who negligently fails to submit a property tax report as required under Title 11 …

§14–1006. (a) A person who willfully or with the intent to evade payment of property tax or to preve…

§14–1007. A person who negligently submits a false property tax report in violation of Title 11 of t…

§14–1008. A person who negligently fails to answer a property tax interrogatory as required under th…

§14–1009. (a) A person who willfully or with the intent to evade payment of property tax or to preve…

§14–1010. A person who records an instrument of writing subject to the recordation tax without payin…

§14–1011. If an instrument of writing that is recorded under Title 12 of this article is used to sec…

§14–1012. A person who willfully misrepresents the amount of consideration paid in a transaction by …

§14–1013. A person who assaults a collector who is performing a duty is guilty of a misdemeanor and …

§14–1014. A person who assaults another person to stop that person from bidding at a collector’s sal…

§14–1015. An officer or employee of the State, a county, or municipal corporation who negligently fa…

§14–1016. An officer or employee of the State, a county, or municipal corporation who willfully fail…

§14–1017. An officer, former officer, employee, or former employee of the State, a county, or munici…

§14–1101. (a) Except as otherwise provided in this section and in this article, any tax imposed unde…

§14–1103. (a) Except as otherwise provided in subsections (b) and (c) of this section, property tax …