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§ 10-102. Due dates

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 10. Property Tax Payment
Subtitle 1. Time of Payment--in General
MD Code, Tax - Property, § 10-102
§ 10-102. Due dates
Currentness
In general
(a) Except as otherwise provided in this title, property tax is due on July 1 in each taxable year.
Time limit to avoid interest
(b) Except as provided in § 10-204.3 of this title, property tax that is due on July 1 of the tax year may be paid without interest on or before September 30 of the tax year, and is in arrears after September 30 of the tax year.
Semiannual date of finality payment
(c) Property tax for a full year that is imposed as of a semiannual date of finality may be paid without interest:
(1) on or before September 30, if the bill is submitted on or before August 31 of a tax year; or
(2) on or before 30 days after the date the tax bill is received or reasonably should have been received or available if the tax bill is submitted after September 1 of the tax year.
Personal property tax payment without interest or penalty
(d) Personal property tax may be paid without interest or penalty:
(1) on or before September 30, if the bill is submitted on or before August 31 of a tax year; or
(2) on or before 30 days after the date the tax bill is received or reasonably should have been received or available if the tax bill is submitted after September 1 of the tax year.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 171; Acts 1993, c. 408.
Formerly Art. 81, §§ 48, 50.
MD Code, Tax - Property, § 10-102, MD TAX PROPERTY § 10-102
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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