# 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.

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