Section 13-409 – Exemption From Tax for Instrument of Writing for Residentially Improved Owner-Occupied Real Property
(a) Any county having a county transfer tax may provide for an exemption from the tax for an instrument of writing for residentially improved owner-occupied real property if the instrument of writing is accompanied by a statement under oath signed by each grantee or an agent of the grantee that: (1) (i) the grantee is an individual who […]
Section 13-410 – Exemption From Tax for Certain Transfers to Land Trusts or Race Facilities
An instrument of writing is not subject to the county transfer tax to the same extent that it is not subject to the recordation tax under: (1) § 12–108(cc) of this article (Certain transfers to land trusts); or (2) § 12–108(hh) of this article (Transfer of real property within the Laurel Park racing facility site, Pimlico racing […]
Section 13-411 – Exemption From Tax Under 12-118
An instrument of writing that a county or Baltimore City exempts from recordation tax under § 12–118 of this article may be exempted from the county or Baltimore City transfer tax.
Section 13-412 – Applicability to Consideration Payable for Instrument of Writing
(a) (1) Except as provided in subsection (c) of this section and paragraph (2) of this subsection, a county transfer tax shall apply to the consideration payable for an instrument of writing. (2) If a county transfer tax applies to mortgages or deeds of trust, the county transfer tax shall apply to the consideration payable or the principal […]
Section 13-413 – Exemption — Transfer of Principal Residence Surrendered in Bankruptcy
An instrument of writing that is exempt from recordation tax under § 12–108(gg) of this article (Transfer of principal residence surrendered in bankruptcy) is not subject to the county transfer tax.
Section 13-502 – Imposition of Tax; Payment of Tax
(a) (1) The Board of County Commissioners of Washington County may, with the advice and consent of the local Agricultural Preservation Advisory Board, levy and impose a county agricultural land transfer tax on an instrument of writing for property located in the county if the instrument is subject to the State agricultural land transfer tax under Subtitle […]
Section 13-503 – Distribution of Revenue
(a) The Department shall remit the county agricultural land transfer tax collected by it to the county tax collector. (b) The county tax collector shall deposit in a special fund all of the agricultural land transfer tax collected under this subtitle. (c) The county agricultural land transfer tax collected under this subtitle may be used only for the […]
Section 13-504 – Notice of Tax Liability
(a) When a contract is executed for the transfer of any interest in agricultural land in Washington County, the seller shall notify the buyer, in writing, that the transfer may be subject to the county agricultural land transfer tax. (b) If a seller fails to notify a buyer as required by subsection (a) of this section, the […]
Section 13-505 – Payment of Tax
(a) A person may not willfully offer for recordation or record an instrument of writing subject to the county agricultural land transfer tax knowing that the tax has not been paid. (b) A person may not willfully misrepresent the amount of the actual consideration paid or to be paid in connection with an instrument of writing that […]
Section 13-301 – Definitions
(a) In this subtitle the following words have the meanings indicated. (b) “Agricultural land” means real property that is or was assessed on the basis of farm or agricultural use under § 8–209 of this article. (c) (1) “Agricultural land transfer tax” means the tax imposed under § 13–302 of this subtitle. (2) “Agricultural land transfer tax” does not include […]