Section 10-103 – Payment of 1/2-Year Taxes
(a) Except as provided by § 10-104 of this subtitle, real property that during the period from July 1 to December 31, both inclusive, is completed or is otherwise initially added to the tax roll shall be taxed for the 6-month period from January 1 to the following June 30, both inclusive, at 50% of the […]
Section 10-206 – Advance Payments — Corporations
(a) If a corporation submits articles of dissolution to the Department, the Department shall immediately certify to the collector the assessment of any personal property of the corporation that is subject to property tax on the most recent date of finality. (b) The collector shall send to the corporation a personal property tax bill that is calculated […]
Section 10-104 – Payment of 3/4-Year Taxes
(a) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may impose, by law, a county or municipal corporation property tax on real property that during the period from July 1 to September 30, both inclusive, is completed or is otherwise initially added to the […]
Section 10-105 – Payment of 1/4-Year Taxes
(a) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may impose, by law, a county or municipal corporation property tax on real property that, during the period from January 1 to March 30, both inclusive, is completed or otherwise is initially added to the […]
Section 10-201 – Deferral of County Property Tax — Montgomery, Anne Arundel, Howard, Baltimore, and Prince George’s Counties
(a) Notwithstanding Subtitle 1 of this title, the governing body of Montgomery County, of Anne Arundel County, of Howard County, of Baltimore County, or of Prince George’s County may authorize, by law, a payment deferral of county property tax for residential real property occupied as the principal residence of the owner. (b) (1) The governing body of Prince […]
Section 10-202 – Deferral of County Property Tax — Prince George’s County Planned Development Property
(a) (1) In this subsection, “staged–development zoning classification” includes M–A–C, L–A–C, E–I–A, I–3, and other similar comprehensive design or staged–development zoning classifications. (2) Except as provided in paragraph (3) of this subsection and notwithstanding Subtitle 1 of this title, the governing body of Prince George’s County may authorize by law a payment deferral of the county property tax […]
Section 10-202.1 – Deferral of County Property Tax — Revitalization Districts in Prince George’s County
(a) In this section, “revitalization district” means a district designated by resolution adopted by the Prince George’s County Council and approved by the County Executive or designated by the governing body of a municipal corporation in Prince George’s County. (b) (1) It is found and declared that there exists within Prince George’s County: (i) a number of economically depressed […]
Section 10-203 – Deferral of County Property Tax — Moderate Income, Multifamily Rental Housing Facilities in Montgomery County
(a) (1) Notwithstanding Subtitle 1 of this title, the governing body of Montgomery County may authorize, by law, a payment deferral of county property tax for residential real property that is occupied as a moderate income, multifamily rental housing facility. (2) For purposes of the tax payment deferral authorized by this subsection, the governing body of Montgomery County […]
Section 10-204 – Deferral of County Property Tax — Elderly or Disabled Homeowners
(a) Notwithstanding Subtitle 1 of this title, the governing body of a county may authorize, by law, a payment deferral of county property tax for residential real property occupied as the principal residence of the owner. (b) An owner is eligible for a payment deferral under subsection (a) of this section if the owner or at least […]
Section 10-204.1 – Deferral of County Property Tax — Montgomery County
(a) Notwithstanding Subtitle 1 of this title, the governing body of Montgomery County may authorize, by law, a payment deferral of the county property tax for residential real property occupied as the principal residence of the owner. (b) An owner is eligible for a payment deferral under subsection (a) of this section if the owner or at […]