# Tax - Property (GTP)

## Title 13. Transfer Taxes

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

#### Section 13-407

(a) In this section, "total rate of tax" means the rate of tax imposed for the agricultural land transfer tax under Sec. 13-303(a) of this title plus the rate of tax for a county transfer tax imposed under this section.

(b)

  (1) Unless a greater rate of tax was imposed before July 1, 1979, a county may not impose county transfer tax on a transfer subject to the agricultural land transfer tax under Subtitle 3 of this title at a rate greater than the county rate applicable to the transfer of improved residential property in that county.

  (2) If a county has imposed a county transfer tax at a rate that exceeds the rate applicable to the transfer of improved residential property, the total rate of tax that applies to a transfer subject to the agricultural land transfer tax may not exceed 5% plus the rate that applies to improved residential property under the county transfer tax.

  (3) If the total rate of tax that applies to a transfer subject to the agricultural land transfer tax exceeds the maximum rate allowed under paragraph (2) of this subsection:

    (i) the agricultural land transfer tax is payable at the rate specified in Sec. 13-303(a) of this title; and

    (ii) the rate of the county transfer tax shall be reduced as necessary to comply with the 5% limit.

(c) After July 1, 1979, for the transfer of land subject to the agricultural land transfer tax, a county may not:

  (1) impose a county transfer tax at a rate above the rate that was in effect on July 1, 1979; or

  (2) increase the rate of a county transfer tax above the rate that was in effect on July 1, 1979.

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