Section 13-409 – Exemption From Tax for Instrument of Writing for Residentially Improved Owner-Occupied Real Property
(a) Any county having a county transfer tax may provide for an exemption from the tax for an instrument of writing for residentially improved owner-occupied real property if the instrument of writing is accompanied by a statement under oath signed by each grantee or an agent of the grantee that: (1) (i) the grantee is an individual who […]
Section 14-503 – Petition for Review of Property Assessed by a Supervisor
(a) A taxpayer may appeal the value or classification of the real property by submitting a petition for review to the supervisor on or before the date of finality for the next taxable year. (b) If the requirements of subsection (a) of this section are met, the supervisor or the supervisor’s designee shall hold a hearing as […]
Section 13-410 – Exemption From Tax for Certain Transfers to Land Trusts or Race Facilities
An instrument of writing is not subject to the county transfer tax to the same extent that it is not subject to the recordation tax under: (1) § 12–108(cc) of this article (Certain transfers to land trusts); or (2) § 12–108(hh) of this article (Transfer of real property within the Laurel Park racing facility site, Pimlico racing […]
Section 14-504 – Appealing Notice of Personal Property Assessment When Assessment Made by Department
(a) For personal property assessed by the Department, any taxpayer, a county, a municipal corporation, or the Attorney General may submit a written appeal to the Department as to a value or classification in a notice of assessment on or before 45 days from the date of the notice. (b) If the requirements of subsection (a) of […]
Section 13-411 – Exemption From Tax Under 12-118
An instrument of writing that a county or Baltimore City exempts from recordation tax under § 12–118 of this article may be exempted from the county or Baltimore City transfer tax.
Section 14-506 – Nonproperty Tax Assessments by Department
(a) In this section, “determination” means an assessment, other than a property tax assessment, made by the Department under this article, for taxes, license fees, charges, or the penalty under § 14–704 of this title. (b) (1) The Department shall promptly notify each person of any action that the Department takes regarding a determination against the person. (2) The […]
Section 13-412 – Applicability to Consideration Payable for Instrument of Writing
(a) (1) Except as provided in subsection (c) of this section and paragraph (2) of this subsection, a county transfer tax shall apply to the consideration payable for an instrument of writing. (2) If a county transfer tax applies to mortgages or deeds of trust, the county transfer tax shall apply to the consideration payable or the principal […]
Section 13-413 – Exemption — Transfer of Principal Residence Surrendered in Bankruptcy
An instrument of writing that is exempt from recordation tax under § 12–108(gg) of this article (Transfer of principal residence surrendered in bankruptcy) is not subject to the county transfer tax.
Section 13-502 – Imposition of Tax; Payment of Tax
(a) (1) The Board of County Commissioners of Washington County may, with the advice and consent of the local Agricultural Preservation Advisory Board, levy and impose a county agricultural land transfer tax on an instrument of writing for property located in the county if the instrument is subject to the State agricultural land transfer tax under Subtitle […]
Section 13-503 – Distribution of Revenue
(a) The Department shall remit the county agricultural land transfer tax collected by it to the county tax collector. (b) The county tax collector shall deposit in a special fund all of the agricultural land transfer tax collected under this subtitle. (c) The county agricultural land transfer tax collected under this subtitle may be used only for the […]