# Tax - Property (GTP)

## Title 13. Transfer Taxes

### Subtitle 4. County Transfer Taxes -- in General

#### Section 13-402.1

(a) The governing body of a county that has adopted home rule powers under Article XI-F of the Maryland Constitution may impose a transfer tax on an instrument of writing:

  (1) recorded with the clerk of the circuit court for the county; or

  (2) filed with the Department.

(b) A transfer tax imposed under this section:

  (1) may not exceed 0.5%; and

  (2) does not apply to an instrument of writing exempt from the State transfer tax under Sec. 13-207 of this title.

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