Section 14-606 – When Timely Property Tax Payment Is Not Made — When Montgomery County or Prince George’s County Tax Is Deferred
If a person is granted a deferral that extends the time to pay Montgomery County property tax or Prince George’s County property tax under § 10-201 of this article, the person shall pay interest on the county property tax payment from the due date without a deferral until the date that the county property tax […]
Section 14-508 – Special Provisions Relating to Income Producing Real Property
(a) If after notification under § 8-105(b) of this article, a taxpayer fails to submit the income and expense information for the income producing real property, the taxpayer may not challenge the value of the real property on the basis of the capitalization of income method beyond the supervisor level of appeal, unless the taxpayer provides […]
Section 14-607 – Interest Paid — Advance Payments
(a) The governing body of a county may provide, by law, for interest on advance payments of county property tax. (b) The interest allowable under subsection (a) of this section may not exceed the discount for the taxable year that the county allows for the county property tax on the property.
Section 14-509 – Appeals to Property Tax Assessment Appeal Boards
(a) (1) For property assessed by a supervisor, on or before 30 days from the date of the notice, any taxpayer, a county, a municipal corporation, or the Attorney General may appeal a value or classification in the notice of assessment under § 8–407 of this article to the property tax assessment appeal board where the property […]
Section 14-608 – Interest Paid — Refund of Estimated Personal Property Tax
The governing body of a county or of a municipal corporation shall provide, by law, for the payment of interest on refunds of county or municipal corporation estimated property tax on personal property or operating property.
Section 14-510 – Procedures for Hearing Before Supervisor or Property Tax Assessment Appeal Board
(a) In this section, “hearing” means a hearing held on an appeal under § 14-502, § 14-503, § 14-504, or § 14-509 of this subtitle. (b) A hearing is informal and any party in interest may submit to the Department, supervisor, or the property tax assessment appeal board any information that bears on the appeal without regard […]
Section 14-611 – Interest on Refunds After Determination of an Appeal
Subject to § 14-919 of this title, on the final determination of an appeal under Subtitle 5 of this title, any money paid by a taxpayer that exceeds the amount properly chargeable under the determination shall be refunded at the same rate of interest that the taxes would have borne if the taxes were determined […]
Section 14-510.1 – Hearing Before Supervisor — Required Notice
(a) For a hearing before a supervisor that relates to the value of property, the person making the appeal shall receive at least 14 days before the hearing: (1) the assessment worksheet or card for the property that is the subject of the appeal; and (2) the sales analysis for the neighborhood or property type of the property […]
Section 14-511 – Special Provisions Regarding Property Tax Assessment Appeal Boards
(a) (1) For a hearing before a property tax assessment appeal board that relates to the value of property, the person making the appeal shall receive at least 30 days before the hearing a list of other comparable properties. (2) The list shall identify the location and owner of each comparable property. (3) The list shall also include for […]
Section 14-512 – Appeals to Maryland Tax Court
(a) Any taxpayer, the governing body of a county, a municipal corporation, or the Attorney General may appeal a final action by the Department on an appeal under § 14-504 of this subtitle to the Maryland Tax Court. The appeal shall be made on or before 30 days from: (1) the date of the final action of […]