# Real Property (GRP)

## Title 10. Sales of Property

### Subtitle 7. Contracts of Sale -- Miscellaneous Provisions

#### Section 10-709

(a) A contract of sale for single family residential real property improved by four or fewer single family units shall contain notice of the right to appeal provided under Sec. 14-502(a)(2) of the Tax - Property Article.

(b) The notice required under subsection (a) of this section shall be in substantially the following form:

"If any real property is transferred after January 1 and before the beginning of the next taxable year to a new owner, the new owner may submit a written appeal as to a value or classification on or before 60 days after the date of the transfer."

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Md. Code Ann., Real Prop. (as displayed at mgaleg.maryland.gov, October 16, 2026)