# Tax - Property (GTP)

## Title 14. Procedure

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

#### 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.

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