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§ 6-308. Procedure to increase taxes

West's Annotated Code of MarylandTax-PropertyEffective: June 1, 2023

West's Annotated Code of Maryland
Tax-Property
Title 6. Taxable Property; Imposition of Tax; Setting Tax Rates
Subtitle 3. Setting Property Tax Rates
Effective: June 1, 2023
MD Code, Tax - Property, § 6-308
§ 6-308. Procedure to increase taxes
Currentness
“Taxing authority” defined
(a) In this section, “taxing authority” means:
(1) the county council or board of county commissioners;
(2) the City Council of Baltimore City; and
(3) the governing body of a municipal corporation.
When tax rate may not exceed current taxable year’s real property tax rate
(b)(1) Unless the requirements of this section are met, a taxing authority may not set a county or municipal corporation real property tax rate that exceeds the current taxable year's real property tax rate.
(2) A taxing authority does not meet the requirements of this section until it provides to the Department evidence of the notices described in subsection (c) of this section.
Advertisement to the public of tax rate increase
(c) If a taxing authority intends to increase the county or municipal corporation real property tax rate, it shall advertise to the public by:
(1) placing a public notice in a newspaper of general circulation in the jurisdiction of the taxing authority; and
(2)(i) publishing a copy of the notice on the website of the taxing authority; or
(ii) if the taxing authority does not have a website, posting a copy of the notice in a place that is easily accessible to the public.
Form of notice
(d) If the taxing authority intends to set a real property tax rate that exceeds the current taxable year's real property tax rate, the notice shall be in the following form:
“.......... (NAME OF JURISDICTION) NOTICE OF A PROPOSED REAL PROPERTY TAX RATE INCREASE
For the taxable year beginning July 1,.........., the .......... (name of taxing authority) of .......... (name of jurisdiction) proposes to increase real property tax rates from $.......... per $100 of assessment to $.......... per $100 of assessment.
A public hearing on the proposed real property tax rate increase will be held at.......... (time) on.......... (date) at.......... (location). The hearing is open to the public, and public testimony is encouraged. Persons with questions regarding this hearing may call.......... (phone number) for further information.”.
Meeting on proposed tax rate increase
(e)(1) The meeting on the proposed county or municipal corporation real property tax rate increase shall be held:
(i) on or after the 7th day and on or before the 21st day after the notice is published as required by subsection (c) of this section; and
(ii) on or before June 17th before the date required by law for imposition of the real property tax.
(2) The meeting may coincide with the meeting on the proposed budget of the taxing authority.
(3) In computing periods of time under this subsection all calendar days shall be counted including Saturdays, Sundays, and holidays.
Adopting a tax increase after required meeting
(f) After the meeting, the taxing authority may adopt by law an increase in the county or municipal corporation real property tax rate:
(1) on the day of the meeting; or
(2) on a later day, if the day, time, and location to consider the increase are announced at that meeting.
Requirements for real property tax bills
(g)(1) Annually, a county shall include on the face of a real property tax bill:
(i) the county real property tax rate for the current taxable year and the county real property tax rate for the immediately preceding taxable year; and
(ii) the amount, if any, by which the county real property tax rate for the current taxable year exceeds the county real property tax rate for the immediately preceding taxable year.
(2) If the total real property tax rate for the current taxable year, including the State and county rates and any municipal or special rates, does not exceed the total real property tax rate for the immediately preceding taxable year, the county shall include with the real property tax bill a notice that any increase in the total amount of property tax owed, exclusive of any fees included on the property tax bill, in the current taxable year compared to the previous taxable year is due to an increase in the taxable assessed value of the property.
Good faith compliance
(h) A taxing authority that in good faith has made all reasonable efforts to comply with the requirements of subsections (b) through (f) of this section and provides satisfactory evidence to the Department that any lack of compliance with the requirements was for reasons beyond the taxing authority's control:
(1) is deemed to have complied with the requirements; and
(2) may set a real property tax rate that exceeds the tax rate for the current taxable year.
Violations
(i)(1) The Director shall report to the Attorney General any taxing authority that appears to have violated the requirements of this section.
(2)(i) The Attorney General shall investigate the report forwarded by the Director.
(ii) If the Attorney General finds that a taxing authority violated the requirements of this section, the Attorney General shall institute appropriate legal action to effect compliance with the requirements of this section.
(3) If a court finds that a taxing authority violated this section, the real property tax rate of that taxing authority shall be the same as the tax rate for the current taxable year.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 171; Acts 1986, c. 822; Acts 1988, c. 594; Acts 1990, c. 10; Acts 1990, c. 12, § 2; Acts 1991, c. 352; Acts 1992, 1st Sp. Sess., c. 2, § 1; Acts 1995, c. 73, § 1, eff. Oct. 1, 1995; Acts 2000, c. 80, § 3, eff. Oct. 1, 2000; Acts 2005, c. 41, § 1, eff. Oct. 1, 2005; Acts 2023, c. 531, § 1, eff. June 1, 2023.
Formerly Art. 81, § 232C.
MD Code, Tax - Property, § 6-308, MD TAX PROPERTY § 6-308
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.
End of Document