# 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.

## § 7-1 Definitions.

Balt., Md., Code art. 28, § 7-1 (2026)

(a) In this subtitle, the following terms have the meanings indicated.

(b) “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*

## § 7-2 Election of semiannual payment.

Balt., Md., Code art. 28, § 7-2 (2026)

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*

## § 7-3 Service charge.

Balt., Md., Code art. 28, § 7-3 (2026)

(a) 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) 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) 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*

## § 7-4 Contents of bill.

Balt., Md., Code art. 28, § 7-4 (2026)

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*

## § 7-5 Due dates; interest and civil penalties.

Balt., Md., Code art. 28, § 7-5 (2026)

(a) 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) 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*

## § 7-6 Rules and regulations.

Balt., Md., Code art. 28, § 7-6 (2026)

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*