# Tax - Property (GTP)

## Title 10. Property Tax Payment

### Subtitle 1. Time of Payment -- in General

#### Section 10-101

(a) In this title, "property tax" includes a taxing district tax.

(b)

  (1) For purposes of this title, property newly annexed into a municipal corporation during a period shall be treated as initially added to the tax roll for that period.

  (2) The imposition of the municipal property tax for a partial year on property newly annexed into a municipal corporation shall have no effect on the tax setoff under Sec. 6-305 or Sec. 6-306 of this article.

  (3) Expenses incurred by a county for billing and collecting municipal corporation property taxes for a partial year on property newly annexed into the municipal corporation shall be chargeable to the municipal corporation for which the property taxes are collected.

#### Section 10-102

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

(b) Except as provided in Sec. 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.

#### Section 10-103

(a) Except as provided by Sec. 10-104 of this subtitle, real property that during the period from July 1 to December 31, both inclusive, is completed or is otherwise initially added to the tax roll shall be taxed for the 6-month period from January 1 to the following June 30, both inclusive, at 50% of the annual State, county, municipal corporation, or taxing district property tax rate that is in effect for that taxable year.

(b) The property tax imposed under this section is due on the later of:

  (1) January 1 of the taxable year; or

  (2) the date after January 1 of the taxable year that the tax bill is received or reasonably should have been received or available.

(c) Property tax imposed under this section may be paid without interest or penalty on or before 30 days after the date the tax bill is mailed or made available.

#### Section 10-104

(a) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may impose, by law, a county or municipal corporation property tax on real property that during the period from July 1 to September 30, both inclusive, is completed or is otherwise initially added to the tax roll. If imposed, the tax shall be for the 9-month period from October 1 to the following June 30, both inclusive, at 75% of the annual county or municipal corporation tax rate that is in effect for that taxable year.

(b) The county or municipal corporation property tax imposed under this section is due on the later of:

  (1) October 1 of the taxable year; or

  (2) the date that the tax bill is received or reasonably should have been received or is available.

(c) The county or municipal corporation property tax imposed under this section may be paid without interest or penalty on or before 30 days after the date the tax bill is mailed or made available.

#### Section 10-105

(a) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may impose, by law, a county or municipal corporation property tax on real property that, during the period from January 1 to March 30, both inclusive, is completed or otherwise is initially added to the tax roll. If imposed, the tax shall be for the 3-month period from April 1 to June 30, both inclusive, at 25% of the annual county or municipal corporation tax rate that is in effect for that taxable year.

(b) The county or municipal corporation property tax imposed under this section is due on the later of:

  (1) April 1 of the taxable year; or

  (2) the date that the tax bill is received or reasonably should have been received or is available.

(c) County or municipal corporation property tax imposed under this section may be paid without interest or penalty on or before 30 days after the date the tax bill is mailed or made available.

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