# Tax - Property (GTP)

## Title 10. Property Tax Payment

### Subtitle 3. Reductions in Payment

#### Section 10-305

The governing body of Garrett County or of Washington County may prorate the county property tax on personal property for the part of a taxable year during which a business actually does business in Garrett County or Washington County.

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