# Tax - Property (GTP)

## Title 10. Property Tax Payment

### Subtitle 4. Liability for Payment of Tax

#### Section 10-401

Except as otherwise provided in this subtitle, the owner of property on the date of finality is liable for property tax that is imposed on that property for the following taxable year.

---

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