# Tax - Property (GTP)

## Title 14. Procedure

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

#### 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.

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