# Tax - Property (GTP)

## Title 14. Procedure

### Subtitle 11. Limitations

#### Section 14-1103

(a) Except as otherwise provided in subsections (b) and (c) of this section, property tax shall be assessed for the taxable period specified in Title 8 of this article.

(b) Escaped property shall be assessed under Sec. 8-417 of this article at the time the property is located and for not more than the 3 preceding taxable years.

(c) Assessments or abatements under Sec. 8-419(c) of this article shall be made on or before the later of:

  (1) 1 year after the report under Sec. 11-101 of this article was filed; or

  (2) 1 year after the due date of the report.

(d) Assessments under Sec. 8-419(c) of this article may not be made when all property has transferred since the original report filing under Sec. 11-101 of this article.

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