# Tax - Property (GTP)

## Title 2. State Department of Assessments and Taxation

### Subtitle 2. Powers and Duties

#### Section 2-212

(a) Personal property assessment records:

  (1) shall be maintained and arranged in alphabetical order according to the owner by county, election district, taxing district, or assessment area; and

  (2) may be retained in an electronic medium.

(b) Each record shall contain:

  (1) a brief description of the nature of the personal property; and

  (2) the value of the personal property.

(c) A personal property assessment record may be inspected only by:

  (1) the property owner or the property taxpayer if different from the owner, for the personal property; or

  (2) an officer of the State, a county, or a municipal corporation that is affected by the personal property assessment.

(d) The Department may allow a commercial bank to have access to personal property returns for the limited purpose of assisting in the collection of filing fees through a lockbox system.

(e) The Department may periodically transfer property records to the State Archives for retention.

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