Section 13-401 – “County Transfer Tax” Defined
In this subtitle, “county transfer tax” means the transfer tax imposed by a county.
Section 13-402 – Applicability of Subtitle
(a) This subtitle applies in any county where the county imposes a transfer tax. (b) The provisions of this subtitle are in addition to the public local laws of a county that relate to transfer taxes.
Section 13-402.1 – County Transfer Tax on Instruments of Writing
(a) The governing body of a county that has adopted home rule powers under Article XI-F of the Maryland Constitution may impose a transfer tax on an instrument of writing: (1) recorded with the clerk of the circuit court for the county; or (2) filed with the Department. (b) A transfer tax imposed under this section: (1) may not exceed […]
Section 13-403 – Transfers Between Spouses and Former Spouses
(a) In this section, “domestic partner”, “evidence of a domestic partnership”, “evidence of dissolution of a domestic partnership”, and “former domestic partner” have the meanings stated in § 12–101 of this article. (b) An instrument of writing that transfers property between spouses or former spouses or between domestic partners or former domestic partners in accordance with a […]
Section 13-403.1 – Transfers Involving Certain Maryland Stadium Authority Affiliates
An instrument of writing pursuant to which the Maryland Stadium Authority transfers title to, or creates a leasehold interest in, real property if the transferee or lessee is an Authority affiliate as defined in § 10–601 of the Economic Development Article is not subject to a county transfer tax.
Section 13-404 – County Transfer Tax on Corporate, Limited Liability Company, or Partnership Transfers, Consolidations or Mergers
(a) The Department shall collect county transfer tax at the rate set by each county for articles of consolidation or articles of merger filed with the Department as required by § 3–107, § 4A–703, § 9A–903, or § 10–208 of the Corporations and Associations Article, or other document filed with the clerk of the circuit court […]
Section 13-405 – Tax on Corporate, Limited Liability Company, or Partnership Transfers
(a) Except as provided in subsection (c) of this section, county transfer tax applies to conveyances that transfer the real property of a corporation to its stockholders, a limited liability company to its members, or a partnership to its partners on: (1) liquidation; (2) dissolution; or (3) termination. (b) For a conveyance that is taxable under this section, county transfer […]
Section 13-406 – Apportionment of Tax
In a transfer of property located in 2 or more counties, the county transfer tax of the counties where the property that is transferred is located is apportioned as required under § 12-110(b) of this article.
Section 13-407 – Limitations on County Transfer Taxes
(a) In this section, “total rate of tax” means the rate of tax imposed for the agricultural land transfer tax under § 13–303(a) of this title plus the rate of tax for a county transfer tax imposed under this section. (b) (1) Unless a greater rate of tax was imposed before July 1, 1979, a county may not […]
Section 13-408 – Exemption From County Transfer Tax
Any county having a county transfer tax may provide for an exemption from the tax of a specified amount of the consideration payable on the conveyance of owner-occupied residential property if the buyer intends to use the property as the buyer’s principal residence by actually occupying the residence for at least 7 months of a […]
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.