Article I. General.
§ 52-1. Date of finality generally.
§ 52-2. Date of finality for tax purposes; when taxes due and taxable; date when taxes overdue; penalty for late payment of taxes; when improvements assessable.
§ 52-2A. Advance payment of real property tax.
§ 52-3. Annual levy.
§ 52-4. Authorization to issue an estimated personal property tax bill.
§ 52-5. Abatement of small amounts of tax due.
§ 52-6. Tax anticipation certificates-Authority of council to issue; purpose; sale.
§ 52-7. Tax anticipation certificates for county property taxes.
§ 52-8. Certification of payment of taxes; fees; liability for errors, etc.
§ 52-9. Listing and assessment of personal property.
§ 52-10. Assessment of certain machinery and equipment.
§ 52-11. Manufacturing machinery and farm implements exempt from personal property taxes.
§ 52-12. Special revenue tax on trailer coach parks.
§ 52-13. Special mass transit facilities tax.
§ 52-14. Fuel-energy tax.
§ 52-15. Telephone tax.
§ 52-16. Room rental and transient tax.
§ 52-16A. Admissions and amusement tax.
§ 52-16B. Recordation Tax.
§ 52-17. Additional taxing powers; prohibited taxes.
§ 52-18. Appeal tax court.
§ 52-19. Moderate-income multifamily rental housing facility real property tax deferral.
§ 52-20. Residential real property tax deferral—Government-initiated rezonings.
§ 52-21. Excise tax, property lien.
§ 52-22. Residential real property tax deferral.
§ 52-23. Property tax refund—Disabled veterans and blind persons.
§ 52-24. Payments in lieu of taxes for certain housing developments.
§ 52-24A. Payments in lieu of taxes for certain property leased from WMATA.
Article II. Tax Sales.
§ 52-25. Sale of property for taxes generally.
§ 52-26. Purchase of property by county; issuance of certificates of indebtedness, etc.
§ 52-27. Sale of properties purchased by county at public auction.
§ 52-28. Describing owners as heirs of a named person; conveyance to devisees or heirs of purchaser.
Article III. Real Property Transfer Tax.
§ 52-29. Definitions.
§ 52-30. Authority to levy tax.
§ 52-31. Levied; amount.
§ 52-32. When payable; evidence of payment on conveyance; receipt for payment.
§ 52-33. Conveyances not to be accepted for recordation unless stamped.
§ 52-34. Certain transfers exempt from tax.
§ 52-35. Deferred payment.
§ 52-36. Consideration or valuation understated.
§ 52-37. Refund of tax when transfer not effected.
§ 52-38. Penalty for violation of article.
Article IV. Development Impact Tax for Transportation Improvements.
§ 52-39. Definitions.
§ 52-40. Findings; purpose and intent.
§ 52-41. Imposition and applicability of development impact taxes.
§ 52-42. Collection of development impact taxes.
§ 52-43. Calculation of development impact tax.
§ 52-44. Annual report.
§ 52-45. Restrictions on use and accounting of development impact tax funds.
§ 52-46. Refunds.
§ 52-47. Credits.
§ 52-48. Appeals.
§ 52-49. Tax rates.
§ 52-50. Use of impact tax funds.
§ 52-51. Local Area Transportation Review Mitigation Payment.
Article V. Development Impact Tax for Public School Improvements.
§ 52-52. Definitions.
§ 52-53. Findings; purpose and intent.
§ 52-54. Imposition and applicability of tax.
§ 52-55. Tax rates.
§ 52-56. Accounting; use of funds.
§ 52-57. Refunds.
§ 52-58. Credits.
§ 52-59. Utilization premium payment.
Article VI. Reserved.
§ 52-60. Reserved.
§ 52-61. Reserved.
§ 52-62. Reserved.
§ 52-63. Reserved.
§ 52-64. Reserved.
§ 52-65. Reserved.
Article VII. Tobacco Tax.
§ 52-66. Definitions.
§ 52-67. Imposition of tax.
§ 52-68. Tobacco Tax - Exemption.
§ 52-69. Enforcement.
§ 52-70. Overdue tax - interest.
§ 52-71. Penalties.
Article VIII. Excise Tax on Electronic Cigarettes.
§ 52-72. Definitions.
§ 52-73. Tax levied; rate.
§ 52-74. Remittance.
§ 52-75. Cessation of business.
§ 52-76. Collection; interest and penalties; violation.
Article IX. Carryout Bag Tax.
§ 52-77. Definitions
§ 52-78. Tax imposed.
§ 52-79. Remittance.
§ 52-80. Interest and penalties.
§ 52-81. Prohibited conduct.
§ 52-82. Regulations.
§ 52-83. Enforcement.
Article X. Property Tax Credits.
§ 52-84. Real property tax credits for permanently and totally disabled homeowners.
§ 52-85. Homeowners property tax credit.
§ 52-86. Credit to offset certain income tax revenues.
§ 52-87. Scenic easement tax credit.
§ 52-88. Historic preservation tax credit.
§ 52-89. Conservation land tax credit.
§ 52-90. New jobs tax credit and enhanced new jobs tax credit.
§ 52-91. Brownfields property tax credit.
§ 52-92. Property tax credit—senior citizens of limited income.
§ 52-93. Tax credit for certain nonprofit organizations.
§ 52-94. Day care property tax credit.
§ 52-95. Personal property tax—Research and development exemption.
§ 52-96. Property tax credit—Leased property—Religious organizations.
§ 52-97. Property tax credit for Audubon Naturalist Society.
§ 52-98. Property tax credit - fire sprinkler systems.
§ 52-99. Property tax credit - arts and entertainment district.
§ 52-100. Property tax credit — surviving spouse of law enforcement officer or rescue worker.
§ 52-101. Home computer telecommuting incentive.
§ 52-102. Property tax credit — nonprofit swim clubs.
§ 52-103. Property tax credit — energy and environmental design.
§ 52-103A. Property tax credit — energy conservation devices for existing energy-efficient buildings.
§ 52-103B. Property tax credit — newly constructed energy-efficient buildings.
§ 52-104. Property tax credit — renewable energy.
§ 52-105. Property tax credit — publicly sponsored business incubator.
§ 52-106. Property tax credit — accessibility features.
§ 52-107. Property tax credit — level I and level II accessibility standards.
§ 52-108. Burtonsville Enterprise Zone Property.
§ 52-109. Property tax credit — reduced rent for elderly or disabled tenants.
§ 52-110. Property tax credit — individuals 65 and above and retired military services members.
§ 52-111. Urban agricultural tax credit.
§ 52-112. Police officer property tax credit.
§ 52-113. Property tax credit — disabled veterans.
Notes
| [Note] | *Editor’s note—See County Attorney Opinion dated 1/26/98 analyzing a petition to amend charter to require any increase in taxes to be approved by referendum. |
In the county the date of finality and the semiannual date of finality for the levying of all taxes which the council is now or may hereafter be authorized to levy shall be January 1 and July 1 respectively in each year and all such taxes shall be levied for a taxable year beginning on July 1 and ending on June 30 in the next calendar year, and the state and county taxes shall be levied prior to June 30 each year; provided, however, that nothing herein contained shall be construed to prevent the levying of any assessment for front benefit charges or special benefit assessments for special improvements by the council at any time as the council shall determine the special benefit thereunder; and provided further, that for the fiscal year 1951-52 and thereafter, the date of finality for the assessment of tangible personal property shall be January 1 next preceding the fiscal year. (Mont. Co. Code 1965, § 2-120; 1941, ch. 278, § 168A; 1947, ch. 724; 1973 L.M.C., ch. 1, § 1.)
Editor's note-The above section is cited in Casey Development Corp. v. Montgomery County, 212 Md. 138, 129 A.2d 63 (1957), and is quoted in part and held valid in Montgomery County v. Maryland Soft Drink Assoc., 281 Md. 116, 377 A.2d 486 (1977).
See County Attorney Opinion dated 2/22/00 explaining that the County Code does not allow for the imposition of interest or late fees for disposal facility payments received without proper identifying documentation.
(a) The date of finality for tax purposes, as that term is defined in state law, is January 1. The semiannual date of finality is July 1. The three-quarter date of finality is October 1 and the one-quarter date of finality is April 1.
(b) Ordinary taxes are due July 1 in each taxable year, except as provided in subsections (c), (d), (e) and (f). Unpaid taxes are overdue on October 1, and bear interest and penalties as specified in subsection (h).
(c) Taxes based upon an assessment made as of a semiannual date of finality are levied for the full taxable year beginning on the same day.
(d) Any real property completed after July 1 in any year and through September 30, or otherwise first added to the tax rolls during that period, is subject to the payment of property taxes for the 9 months beginning on October 1 and ending on the next June 30. Taxes for these 9 months must be computed by multiplying the assessed valuation of the property by three-fourths the current annual tax rate for the county. Taxes imposed for these 9 months are due on October 1. Taxes are overdue 30 days after the tax bill is mailed or made available, and bear interest and penalties as specified in subsection (h).
(e) Any real property completed after September 30 in any year and through December 31, or otherwise first added to the tax rolls during that period, is subject to the payment of property taxes for the 6 months beginning on January 1 and ending on the next June 30. Taxes for these 6 months must be computed by multiplying the assessed valuation of the property by one-half the current annual tax rate for the county. Taxes imposed for these 6 months are due on January 1. Taxes are overdue 30 days after the tax bill is mailed or made available, and bear interest and penalties as specified in subsection (h).
(f) Any real property completed after December 31 in any year and through March 31, or otherwise first added to the tax rolls during that period, is subject to the payment of property taxes for the 3 months beginning on April 1 and ending on the next June 30. Taxes for these 3 months must be computed by multiplying the assessed valuation of the property by one-quarter of the current annual tax rate for the county. Taxes imposed for these 3 months are due on April 1. Taxes are overdue 30 days after the tax bill is mailed or made available, and bear interest and penalties as specified in subsection (h).
(g) Improvements become assessable when they are substantially completed. For buildings under construction, "substantially completed" means when the building is under roof, plastered (or ceiled) and trimmed.
(h) Ordinary taxes when overdue are subject to interest at the rate specified in state law. In addition to interest, taxes are also subject to a penalty at the rate established by resolution of the County Council. Notice of the penalty and interest rates must be included with each tax bill. No interest or penalty may be charged or collected under this section until 30 days after the bill or revised bill for taxes has been mailed or otherwise made available to the taxpayer at the address shown on the tax rolls. As an additional penalty for failure to pay all taxes due within the thirty-day period, the penalty and interest revert to the dates specified in subsections (b), (d), (e), and (f). Interest and penalty when due are a lien on the property and must be collected in the manner provided in state law for the collection of delinquent ordinary taxes.
(i) Notwithstanding any provision of state law authorizing a service charge, the Director of Finance must not impose any service charge or other fee because a taxpayer pays the County real property tax in semiannual installments. (Mont. Co. Code 1965, § 84-7; 1973 L.M.C., ch. 1, § 5; 1982 L.M.C., ch. 39, § 1; 1983 L.M.C., ch. 45, § 1; 1989 L.M.C., ch. 38, § 1; 2000 L.M.C., ch. 8, § 1.)
Editor's note—Section 52-2(h) is cited in Heartwood 88, Inc. v. Montgomery County, 156 Md. App. 333, 846 A.2d 1096 (2004). In Radin v. Supervisor of Assessments of Montgomery County, 254 Md. 294, the court ruled that paragraph (e) of a predecessor section to the above section applied to uncompleted work which would require the use of labor and materials. A former requirement of the above section which made improvements which became substantially completed between July 1 and September 30 subject to taxation at three-fourths the regular rate levied for state purposes was held unconstitutional in Casey Development Corporation v. Montgomery County, 212 Md. 138, 129 A.2d 63 (1957). This section is self-executing and requires no levy by the Council. Casey Development Corp. v. Montgomery County, 212 Md. 138, 129 A.2d63 (1957). Section 52-2 [formerly §84-7(f)] is cited in Thames Point Associates v. Supervisor of Assessments, 68 Md. App. 1, 509 A.2d 1207 (1986).
Res. No. 10-973, adopted Oct. 2, 1984, authorized the Director of Finance to issue estimated tax bills and to collect estimated corporate tangible personal property taxes pursuant to art. 81, §§ 13(b) and 49B of the Annotated Code of Maryland, which appear in Md. Code Ann., Tax-Prop. §§ 8-201, 10-210, 14-604, 14-608, 14-702, 14-906, and 14-917 (2001). Resolution No. 9-1590, enacted in 1982, addressed § 52-2(g) with the following text (note that 1989 LMC, ch. 38, § 1, renumbered § 52-2(g) to § 52-2(h)): “ . . . there shall be imposed a penalty of one (1) percent per month or any fraction of a month on the payment of all ordinary taxes and other charges collectible in the same manner as ordinary taxes which are overdue and in arrears. The penalty rate hereby established shall for all subsequent levies of all levy years apply to all ordinary taxes and charges collectible in the same manner as ordinary taxes, which are overdue and in arrears on or after October 1, 1982.”
2000 L.M.C., ch. 8, § 2, states: Subsection 52-2(i), added by Section 1 of this Act, applies to taxes due in any taxable year that begins on or after July 1, 2000.
(a) Payment Authorized. A property owner may make advance payment of County real property tax in accordance with the provisions of MP Code, Tax - Property, § 10-205, as amended.
(b) Calculation of Payment. The advance payment must be calculated by applying the current County property tax rate to the assessment of the property owner’s real property for the prior year.
(c) Application of Payment. The Director of Finance must apply the advance payment first to any balance due appearing on the Real Property Consolidated Tax Bill for the property for which the advance payment is tendered. The Director of Finance must apply any remaining amount of the advance payment as a credit against the total liability as finally determined by the Director on the next ensuing Real Property Consolidated Tax Bill for the property for which the advance payment has been made.
(d) Overpayment and Interest. If the advance payment exceeds the total liability shown on the next ensuing Real Property Consolidated Tax Bill for the property for which the advance payment has been made, the Director of Finance must send a refund to the property owner. The County must not pay interest on the advance payment, including any refund attributable to the advance payment.
(e) Separate fund required. The Department of Finance must segregate funds received under this Section from other revenue the County collects.
(f) Report. By January 30 each year, the Department of Finance must send a report to the County Executive and County Council on the amount of advance payments received in the previous calendar year.
(2017 L.M.C., ch. 38, § 1.)
Editor’s note—2017 L.M.C., ch. 38, § 2, states: Implementation Authority. The Director of Finance may take all steps necessary to implement this Act, including requiring the property owner to execute a form prepared by the Director. The form may contain a statement that the property owner acknowledges that the County makes no representation as to whether the advance payment may be deducted for Federal income tax purposes.
2017 L.M.C., ch. 38, § 3, states: .... The amendments in Section 1 apply to advance payments made on or after December 26, 2017.
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