Section 14-904 – State Property Tax Refund Criteria
(a) A person who submits a written refund claim to the appropriate collector for State property tax erroneously or mistakenly paid to the collector is eligible for a refund from the State Treasury of the amount of State property tax paid that exceeds the amount that is properly and legally chargeable to or collectible from the […]
Section 14-905 – County or Municipal Corporation Property Tax Refund Criteria
(a) Subject to § 14-919 of this subtitle, a person who submits a written refund claim to the appropriate collector for county or municipal corporation property tax erroneously or mistakenly paid to the collector is eligible for a refund of the amount paid that exceeds the amount that is properly and legally chargeable to or collectible […]
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 14-883 – Definitions
** TAKES EFFECT JULY 1, 2022 PER CHAPTER 382 OF 2021 ** (a) In this part the following words have the meanings indicated. (b) “Combined income” means the combined Maryland adjusted gross income of all individuals who actually reside in a dwelling except an individual who: (1) is a dependent of the homeowner under § 152 of the […]
Section 14-884 – Homeowner Protection Program — Purpose of Program
** TAKES EFFECT JULY 1, 2022 PER CHAPTER 382 OF 2021 ** (a) There is a Homeowner Protection Program administered by the Ombudsman in the Department. (b) The purpose of the Program is to divert vulnerable homeowners from the private tax lien sale process under Part III of this subtitle into an alternative program with the primary […]
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; […]