Section 10-207 – Payment of Fee for County or Municipal Corporation Personal Property Tax
(a) To ensure payment of the county or municipal corporation property tax on personal property, the governing body of a county or of a municipal corporation may authorize, by law, a personal property tax liability fee payable by a business that: (1) does not own any real property in the county or municipal corporation; and (2) begins doing […]
Section 10-208 – Installment Payment Schedule for Property Taxes
(a) (1) Subject to § 10–205 of this subtitle, the governing body of a county or municipal corporation may authorize, by law, an installment payment schedule for the county, municipal corporation, or special taxing district property tax imposed on real property. (2) If a fee or other charge imposed by a county, municipal corporation, or special taxing district […]
Section 10-210 – Special Payment of Estimated Tax — Tangible Personal Property
(a) If on or before September 1 of a taxable year the Department has not notified a county or municipal corporation of any particular personal property assessment, or any operating property assessment, the Mayor and City Council of Baltimore City or the governing body of the county or of the municipal corporation may authorize, by law, […]
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 […]
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 […]