Subtitle 7 – Semiannual Payments for Owner-Occupied Dwellings
Current through 2026-07-17. Source: City of Balt., Md., Ord. 26-129. Published by the Baltimore City Department of Legislative Reference.
Balt., Md., Code art. 28, § 7-1 (2026)
§ 7-1 Definitions.LinkCopy Citation
(a)In general.
In this subtitle, the following terms have the meanings indicated.
(b)“Owner-occupied residential property”.
“Owner-occupied residential property” has the meaning stated in <cite data-doc="Md. Code" data-path="gtp|10-204">State Tax-Property Article § 10-204</cite>.3.
History: Ord. 94-323
History: Ord. 03-534
Balt., Md., Code art. 28, § 7-2 (2026)
§ 7-2 Election of semiannual payment.LinkCopy Citation
The real property taxes due on any owner-occupied residential property may be paid on a semiannual payment schedule as provided in <cite data-doc="Md. Code" data-path="gtp|10-204">State Tax-Property Article § 10-204</cite>.3.
History: Ord. 94-323
History: Ord. 03-534
Balt., Md., Code art. 28, § 7-3 (2026)
§ 7-3 Service charge.LinkCopy Citation
(a)Charge imposed.
A property owner electing to pay real property taxes under a semiannual payment schedule shall pay a service charge annually with the 2<sup>nd</sup> installment.
(b)Charge as lien.
The service charge and all interest and penalties due on the principal amount shall be a lien on the property of any person liable for the charge, interest, and penalties, and the lien shall be recorded and collected in the same manner as taxes are collected.
(c)Amount of charge.
The Mayor and City Council shall set the service charge in accordance with the requirements and limitations of <cite data-doc="Md. Code" data-path="gtp|10-204">State Tax-Property Article § 10-204</cite>.3.
History: Ord. 94-323
History: Ord. 03-534
Balt., Md., Code art. 28, § 7-4 (2026)
§ 7-4 Contents of bill.LinkCopy Citation
The property tax bill under a semiannual schedule shall contain the information required by <cite data-doc="Md. Code" data-path="gtp|10-204">State Tax-Property Article § 10-204</cite>.3.
History: Ord. 94-323
History: Ord. 03-534
Balt., Md., Code art. 28, § 7-5 (2026)
§ 7-5 Due dates; interest and civil penalties.LinkCopy Citation
(a)Due dates.
Payments under a semiannual schedule are due as specified in <cite data-doc="Md. Code" data-path="gtp|10-204">State Tax-Property Article § 10-204</cite>.3.
(b)Interest and civil penalties.
Each semiannual installment that has not been paid by the respective date allowed in <cite data-doc="Md. Code" data-path="gtp|10-204">State Tax-Property Article § 10-204</cite>.3 for its payment without interest shall bear, until paid:
(1)
interest at the rate of 1% for each month and fraction of a month; and
(2)
penalty at the rate of 1% for each month and fraction of a month.
History: Ord. 94-323
History: Ord. 03-534
Balt., Md., Code art. 28, § 7-6 (2026)
§ 7-6 Rules and regulations.LinkCopy Citation
Subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, the Director of Finance may adopt rules and regulations:
(1)
to carry out the provisions of this subtitle; and
(2)
to conduct investigations to assure compliance with this subtitle.
History: Ord. 94-323
History: Ord. 03-534
History: Text Conformed 02/25/21