# Tax - Property (GTP)

## Title 14. Procedure

### Subtitle 9. Abatements, Credits, and Refunds

#### Section 14-901

In order to correct an incorrect or improper assessment and to prevent injustice, an order to abate or decrease an assessment after the date of finality may be issued as provided by Sec. 8-419 of this article.

#### Section 14-902

(a)

  (1) In this section the following words have the meanings indicated.

  (2) "Qualified brownfields site" has the meaning stated in Sec. 5-301 of the Economic Development Article.

  (3) "Tax" has the meaning stated in Sec. 14-801(d) of this title.

(b) The governing body of a county or municipal corporation may grant, by law, a tax abatement against the overdue county or municipal corporation property taxes imposed on real property that is designated as a qualified brownfields site.

#### Section 14-904

(a) A person who submits a written refund claim to the appropriate collector for State property tax erroneously or mistakenly paid to the collector is eligible for a refund from the State Treasury of the amount of State property tax paid that exceeds the amount that is properly and legally chargeable to or collectible from the person.

(b) If the assessment on which State property tax is payable has become final and has not been appealed as provided by Subtitle 5 of this title, a person is eligible for a refund of State property tax only if the person paid a tax bill that is erroneous because of a mathematical error, mechanical error, error in the property description, or other clerical error made by the taxing authority or assessing authority, and not because of an error of valuation.

#### Section 14-905

(a) Subject to Sec. 14-919 of this subtitle, a person who submits a written refund claim to the appropriate collector for county or municipal corporation property tax erroneously or mistakenly paid to the collector is eligible for a refund of the amount paid that exceeds the amount that is properly and legally chargeable to or collectible from the person.

(b) A person who submits a written refund claim to the person authorized to collect a county or municipal corporation charge or fee for the amount paid in excess of the charge or fee properly and legally chargeable or collectible is eligible for a refund of the excess charge or fee.

(c) If the assessment on which county or municipal corporation property tax is payable has become final and has not been appealed as provided by Subtitle 5 of this title, a person is eligible for a refund of county or municipal corporation property tax under subsection (a) of this section only if the person paid a tax bill that is erroneous because of a mathematical error, mechanical error, error in the property description, or other clerical error made by the taxing authority or assessing authority, and not because of an error of valuation.

(d)

  (1) In Carroll County, a person who erroneously pays the property tax of another may apply for refund under Sec. 14-914 of this subtitle.

  (2) The County Commissioners, under regulations adopted by them, may grant that person a refund.

#### Section 14-906

(a) A person shall receive a refund of excess property tax paid on property without submitting a refund claim to the collector if the payment is erroneous due to:

  (1) a lower final property tax liability than the advance property tax payment made under Sec. 10-205 of this article;

  (2) a lower final property tax liability than the estimated property tax payment made under Sec. 10-210 of this article; or

  (3) a corrected assessment issued by the Department under Sec. 11-103(c) of this article.

(b) If a person submits a refund claim to the collector within the time required by Sec. 14-915 of this subtitle, the person shall receive a refund of excess property tax paid on personal property if the payment is erroneous due to a lower final property tax liability than the advance property tax payment made under Sec. 10-206 of this article.

(c) A person may claim a refund of the excess property tax liability fee if the payment is erroneous due to a lower final property tax liability than the advance payment made under Sec. 10-205 of this article.

#### Section 14-907

A person who submits a written refund claim for recordation tax that has been erroneously or mistakenly paid to or illegally or erroneously assessed or wrongfully collected by the clerk of a circuit court, the Director of Finance in Prince George's County, or the Department, or paid on property exempt wholly or partly from the recordation tax is eligible for a refund from the Department, clerk, or the Director of Finance that collected the recordation tax.

#### Section 14-908

A person who submits a written refund claim for transfer tax that has been erroneously or mistakenly paid to or illegally or erroneously assessed or wrongfully collected by the clerk of a circuit court, the Department, or other collector, or paid on property exempt wholly or partly from the transfer tax is eligible for a refund from the Department, clerk, or collector that collected the transfer tax.

#### Section 14-911

(a) A refund claim shall be approved or denied:

  (1) under Sec. 14-904 of this subtitle, by the Comptroller;

  (2) under Sec. 14-905 of this subtitle, by the appropriate collector; or

  (3) except as provided in subsection (b) of this section, under Sec. 14-907 or Sec. 14-908 of this subtitle, by the Department, clerk, or the Director of Finance that collected the tax.

(b) If a refund claim made under Sec. 14-907 or Sec. 14-908 of this subtitle is not allowed and is not denied on or before 6 months from the date the refund claim is submitted, the person submitting the claim may treat the claim as denied.

(c) If a refund claim is made under Sec. 14-907 or Sec. 14-908 of this subtitle, the Department, clerk, or Director of Finance considering the refund claim shall:

  (1) investigate the claim;

  (2) notify the claimant of an opportunity for a hearing on the claim; and

  (3) if the claimant requests a hearing on the claim, conduct a hearing.

(d) If a claim is determined to be eligible for refund, the agency considering the claim shall request authorization of payment for a claim under:

  (1) Sec. 14-904 of this subtitle, from the Comptroller;

  (2) Sec. 14-905(a) of this subtitle, from the appropriate county or municipal corporation official; or

  (3) Sec. 14-907 or Sec. 14-908 of this subtitle, from the Comptroller or the chief fiscal officer of the county.

(e) The agency determining a claim made under Sec. 14-907 or Sec. 14-908 of this subtitle shall give written notice to the claimant of:

  (1) a denial of the claim by that agency;

  (2) a denial of payment authorization under subsection (d)(3) of this section by the Comptroller or chief fiscal officer of the county; or

  (3) a delay in paying an approved claim.

#### Section 14-914

(a) Except as provided in Sec. 14-906 of this subtitle, to apply for a refund under this subtitle, a person shall submit a written refund claim:

  (1) on the form required under subsection (b) of this section;

  (2) under oath;

  (3) supported by the documents required under subsection (b) of this section; and

  (4) that contains the information required under subsection (b) of this section.

(b) A claim for refund under subsection (a) of this section shall be as required by:

  (1) regulations adopted by the Comptroller, for a claim under Sec. 14-904 of this subtitle;

  (2) regulations adopted by the governing body of the county or of the municipal corporation, for a claim made under Sec. 14-905(a), (b), or (d) of this subtitle; or

  (3) the Comptroller or the chief fiscal officer of the county, for a claim under Sec. 14-907 or Sec. 14-908 of this subtitle.

#### Section 14-915

To be eligible for a refund, a person must submit a refund claim on or before:

(1) 3 years from the date that the property tax is paid, for a claim under Sec. 14-904, Sec. 14-905(a), (b), or (d), or Sec. 14-906(c) of this subtitle;

(2) 3 years from the date that the recordation tax is paid, for a claim under Sec. 14-907 of this subtitle;

(3) 3 years from the date that the transfer tax is paid, for a claim under Sec. 14-908 of this subtitle; or

(4) 1 year from the date that the tax rate is fixed for the taxable year following an advance payment of property tax on personal property for which a claim is submitted under Sec. 14-906(b) of this subtitle.

#### Section 14-916

(a) Except as otherwise provided in this section, the appropriate official shall pay a refund claim that meets the requirements of this subtitle, and shall pay the interest allowed in Sec. 14-917 of this subtitle.

(b) The appropriate official may not pay a refund claim under Sec. 14-907 or Sec. 14-908 of this subtitle if:

  (1) an appeal that relates to the refund claim is pending;

  (2) the refund claim is not submitted within the time required by Sec. 14-915 of this subtitle; or

  (3) the claimant has delinquent State, county, or municipal corporation taxes, charges, or fees.

#### Section 14-917

(a) Except as provided in subsection (b) of this section, interest shall be paid on a refund claim under Sec. 14-907 or Sec. 14-908 of this subtitle at the rate of 6% a year on the amount of the refund from the date that the tax was paid.

(b) Interest may not be paid on a refund claim based on a mistake or error that is attributable only to the claimant and not to the Department, a clerk of the court, or the Director of Finance in Prince George's County.

(c) Interest shall be paid on a refund claim under Sec. 14-906(a)(2) of this subtitle as provided by Sec. 14-608 of this title.

#### Section 14-918

If a unit of the State pays a refund of any tax, fee, charge, penalty, or interest that was distributed to a county or municipal corporation, the unit of the State shall deduct the amount refunded from a subsequent distribution of the tax, fee, charge, penalty, or interest to that county or municipal corporation.

#### Section 14-919

(a) Notwithstanding any other provision of this title, a municipal corporation may pay a claim for a refund of personal property tax without interest within three years after the refund claim is approved if the Department determines that the refund is a result of a failure to file a report when due or other taxpayer error.

(b) Notwithstanding any other provision of this title, a county may pay a claim for a refund of personal property tax without interest within 180 days after the refund claim is approved if the Department determines that the refund is a result of a failure to file a report when due or other taxpayer error.

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