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 […]
Section 10-204.2 – Deferral of Municipal Corporation Property Tax — Elderly or Disabled Homeowners
(a) Notwithstanding Subtitle 1 of this title, the governing body of a municipal corporation may authorize, by law, a payment deferral of municipal corporation 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 […]
Section 10-204.3 – Semiannual Payment Schedule for Property Tax
(a) (1) In this section the following words have the meanings indicated. (2) “Business property” means real property: (i) that has been assigned a commercial use code by the Department; and (ii) for which the total State, county, municipal corporation, and special taxing district property taxes for the taxable year do not exceed $100,000. (3) “Owner–occupied residential property” means the principal […]
Section 10-204.4 – Deferral of County Property Tax — Charles County
(a) Notwithstanding Subtitle 1 of this title, the governing body of Charles 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 […]
Section 10-204.5 – Deferral of County Property Tax — Washington County
(a) Notwithstanding Subtitle 1 of this title, the governing body of Washington 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 […]
Section 10-204.6 – Deferral of County Property Tax — Anne Arundel County
(a) Notwithstanding Subtitle 1 of this title, the governing body of Anne Arundel 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, the provisions of which shall comply with the provisions of subsections (b) through (h) of this section. (b) An […]
Section 10-101 – “Property Tax” Defined
(a) In this title, “property tax” includes a taxing district tax. (b) (1) For purposes of this title, property newly annexed into a municipal corporation during a period shall be treated as initially added to the tax roll for that period. (2) The imposition of the municipal property tax for a partial year on property newly annexed into a […]
Section 10-204.7 – Deferral of County Property Tax — Prince George’s County
(a) In this section, “gross income” has the meaning stated in § 9–102 of this article. (b) Notwithstanding Subtitle 1 of this title, the governing body 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. (c) An owner is eligible […]
Section 10-102 – Annual Property Tax Due Dates
(a) Except as otherwise provided in this title, property tax is due on July 1 in each taxable year. (b) Except as provided in § 10-204.3 of this title, property tax that is due on July 1 of the tax year may be paid without interest on or before September 30 of the tax year, and is […]