Section 14-906 – Property Tax Refund Criteria
(a) A person shall receive a refund of excess property tax paid on property without submitting a refund claim to the collector if the payment is erroneous due to: (1) a lower final property tax liability than the advance property tax payment made under § 10-205 of this article; (2) a lower final property tax liability than the […]
Section 14-907 – Recordation Tax Refund Criteria
A person who submits a written refund claim for recordation tax that has been erroneously or mistakenly paid to or illegally or erroneously assessed or wrongfully collected by the clerk of a circuit court, the Director of Finance in Prince George’s County, or the Department, or paid on property exempt wholly or partly from the […]
Section 14-908 – Transfer Tax Refund Criteria
A person who submits a written refund claim for transfer tax that has been erroneously or mistakenly paid to or illegally or erroneously assessed or wrongfully collected by the clerk of a circuit court, the Department, or other collector, or paid on property exempt wholly or partly from the transfer tax is eligible for a […]
Section 14-911 – Refund Claim Determinations
(a) A refund claim shall be approved or denied: (1) under § 14-904 of this subtitle, by the Comptroller; (2) under § 14-905 of this subtitle, by the appropriate collector; or (3) except as provided in subsection (b) of this section, under § 14-907 or § 14-908 of this subtitle, by the Department, clerk, or the Director of Finance […]
Section 14-914 – Form; Contents
(a) Except as provided in § 14-906 of this subtitle, to apply for a refund under this subtitle, a person shall submit a written refund claim: (1) on the form required under subsection (b) of this section; (2) under oath; (3) supported by the documents required under subsection (b) of this section; and (4) that contains the information required under […]
Section 14-885 – Eligible Homeowners — Process Established — Annual Determination of Number of Enrollees — No Local Costs Contributions Required
** TAKES EFFECT JULY 1, 2022 PER CHAPTER 382 OF 2021 ** (a) (1) To be eligible for the Program a homeowner shall: (i) reside in a dwelling that has an assessed value of $300,000 or less; and (ii) have a combined income of $60,000 or less. (2) The Department may establish, by regulation, additional eligibility criteria for enrollment in […]
Section 14-864 – Action to Collect Tax — in General
On or before 7 years from the date the tax is due, the State, a county, or a municipal corporation may initiate an action in a court of appropriate jurisdiction to collect any tax imposed under this article and within the time provided by law. If a person owes State and county or municipal corporation […]
Section 14-886 – Application by Homeowner — Online or by Mail — Ombudsman — Enrollment Canceled — Notice of Cancellation — Reasons and Timing of Cancellation
** TAKES EFFECT JULY 1, 2022 PER CHAPTER 382 OF 2021 ** (a) A homeowner shall submit an application to the Department to be enrolled in the Program. (b) A homeowner may submit an application for the Program online or by mail. (c) The Ombudsman shall: (1) prominently advertise the Program and make applications available on the Ombudsman’s website; […]
Section 14-865 – Duty to Request Action
(a) Except as otherwise provided in subsection (b) of this section: (1) if a tax under this article is not paid when due to the State, the Governor, the Comptroller, or the Treasurer shall request the Attorney General to institute an action against the person responsible for the tax; and (2) if a tax under this article is […]
Section 14-887 – Enrollment of Homeowner Before or After Lien Is Sold at Tax Sale — Payment by Department After Homeowner Enrolled — Outstanding Tax Debt — Lien by Department
** TAKES EFFECT JULY 1, 2022 PER CHAPTER 382 OF 2021 ** (a) If a homeowner is first enrolled in the Program before the lien on the homeowner’s dwelling is sold at tax sale: (1) the Department shall pay the county or municipal corporation the full amount of the tax lien and assume exclusive responsibility for collecting […]