Section 14-602 – State Interest Rate for Property Tax
The rate of interest for State property tax is 1% for each month or fraction of a month that State property tax is overdue.
Section 14-603 – County, Municipal Corporation, and Taxing District Interest Rates for Full Year Property Tax
(a) Except as provided in subsection (b) of this section and for estimated personal property tax in § 14-604 of this subtitle, the rate of interest for full year county or municipal corporation property tax or taxing district property tax is two-thirds of 1% for each month or fraction of a month that the county or […]
Section 14-604 – County or Municipal Corporation Property Tax or Taxing District Property Tax Other Than as Provided in 14-603
The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may set, by law, an interest charge for: (1) overdue final determination of estimated county or municipal corporation property tax on personal property or operating property; or (2) overdue 1/4, 1/2, or 3/4 year county or municipal […]
Section 14-605 – When Timely Property Tax Payment Is Not Made
If a person fails to pay property tax when required by this article, the person shall pay interest on the total tax liability on property for each month or fraction of the month from the date the property tax payment is required to be paid under Title 10 of this article to the date the […]
Section 14-507 – Filing Address for Notices and Orders
(a) In any proceeding before the Department, a supervisor, or a property tax assessment appeal board, any party in interest may submit a written request that all notices and orders relating to the proceeding be sent to the address of the party in interest or the address of the agent of the party in interest. (b) The […]
Section 14-606 – When Timely Property Tax Payment Is Not Made — When Montgomery County or Prince George’s County Tax Is Deferred
If a person is granted a deferral that extends the time to pay Montgomery County property tax or Prince George’s County property tax under § 10-201 of this article, the person shall pay interest on the county property tax payment from the due date without a deferral until the date that the county property tax […]
Section 14-508 – Special Provisions Relating to Income Producing Real Property
(a) If after notification under § 8-105(b) of this article, a taxpayer fails to submit the income and expense information for the income producing real property, the taxpayer may not challenge the value of the real property on the basis of the capitalization of income method beyond the supervisor level of appeal, unless the taxpayer provides […]
Section 14-607 – Interest Paid — Advance Payments
(a) The governing body of a county may provide, by law, for interest on advance payments of county property tax. (b) The interest allowable under subsection (a) of this section may not exceed the discount for the taxable year that the county allows for the county property tax on the property.
Section 14-509 – Appeals to Property Tax Assessment Appeal Boards
(a) (1) For property assessed by a supervisor, on or before 30 days from the date of the notice, any taxpayer, a county, a municipal corporation, or the Attorney General may appeal a value or classification in the notice of assessment under § 8–407 of this article to the property tax assessment appeal board where the property […]
Section 14-608 – Interest Paid — Refund of Estimated Personal Property Tax
The governing body of a county or of a municipal corporation shall provide, by law, for the payment of interest on refunds of county or municipal corporation estimated property tax on personal property or operating property.