§ 14–906
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 14-906 (2026)
Title 14. Procedure
Subtitle 9. Abatements, Credits, and Refunds
§ 14–906LinkCopy Citation
(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 § 10-205 of this article;
(2)
a lower final property tax liability than the estimated property tax payment made under § 10-210 of this article; or
(3)
a corrected assessment issued by the Department under § 11-103(c) of this article.
(b)
If a person submits a refund claim to the collector within the time required by § 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 § 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 § 10-205 of this article.