Advertisements Subject to Property Tax Disclosure Requirements
COMCOR 40.12C.01
Chapter 40. Real Property - Regulations
Montgomery County, Md., COMCOR § 40.12C.01.01 (2026)
40.12C.01.01LinkCopy Citation
This Executive Regulation defines the phrase “any written or electronically transmitted material that a seller produces or distributes in connection with the advertisement for sale of specific residential real property” as used in Section 40-12C of the County Code.
(a)
Any “written or electronically transmitted material that a seller produces or distributes in connection with the advertisement for sale of a specific residential real property,” as used in County Code § 40-12C, includes:
(1)
all printed sales material available on site or at an “open house;”
(2)
any information about a specific property for sale which is available on the Internet or in a web page; and
(3)
any written material which specifies the amount of tax the seller currently pays or recently paid.
(b)
Any “written or electronically transmitted material that a seller produces or distributes in connection with the advertisement for sale of a specific residential real property,” as used in County Code § 40-12C, does not include, unless the material specifies the amount of tax the seller currently pays or recently paid:
(1)
a newspaper or magazine classified “liner” advertisement or a “group display” advertisement in which the advertisement for a specific house is less than 16 square inches;
(2)
one or more introductory screen listings for a specific property on the Internet, which may contain the asking price, as long as the disclosure required by § 40-12C appears on the Internet listing in any later or linked screen which provides further financial details about the property;
(3)
a “For Sale” sign posted at or near a property; or
(4)
a radio or television advertisement.
Montgomery County, Md., COMCOR § 40.12C.01.02 (2026)
40.12C.01.02 SeverabilityLinkCopy Citation
If a court holds that part of this regulation is invalid, the invalidity does not affect other parts.