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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Prop. § 10-102

§ 10-102

Official textmgaleg.maryland.gov

# (a)

Except as otherwise provided in this title, property tax is due on July 1 in each taxable year.

# (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.

# (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.

# (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.

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In this article (40 sections)
  1. gtp-9-311 · § 9-311
  2. gtp-9-312 · § 9-312
  3. gtp-9-313 · § 9-313
  4. gtp-9-314 · § 9-314
  5. gtp-9-315 · § 9-315
  6. gtp-9-316 · § 9-316
  7. gtp-9-317 · § 9-317
  8. gtp-9-318 · § 9-318
  9. gtp-9-319 · § 9-319
  10. gtp-9-320 · § 9-320
  11. gtp-9-321 · § 9-321
  12. gtp-9-322 · § 9-322
  13. gtp-9-323 · § 9-323
  14. gtp-9-324 · § 9-324
  15. gtp-9-325 · § 9-325
  16. gtp-9-326 · § 9-326
  17. gtp-9-327 · § 9-327
  18. gtp-9-401 · § 9-401
  19. gtp-9-402 · § 9-402
  20. gtp-10-101 · § 10-101
  21. gtp-10-102 · § 10-102
  22. gtp-10-103 · § 10-103
  23. gtp-10-104 · § 10-104
  24. gtp-10-105 · § 10-105
  25. gtp-10-201 · § 10-201
  26. gtp-10-202.1 · § 10-202.1
  27. gtp-10-202 · § 10-202
  28. gtp-10-203 · § 10-203
  29. gtp-10-204.1 · § 10-204.1
  30. gtp-10-204.2 · § 10-204.2
  31. gtp-10-204.3 · § 10-204.3
  32. gtp-10-204.4 · § 10-204.4
  33. gtp-10-204.5 · § 10-204.5
  34. gtp-10-204.6 · § 10-204.6
  35. gtp-10-204.7 · § 10-204.7
  36. gtp-10-204 · § 10-204
  37. gtp-10-205 · § 10-205
  38. gtp-10-206 · § 10-206
  39. gtp-10-207 · § 10-207
  40. gtp-10-208 · § 10-208
Full table of contents →