# Tax - Property (GTP)

## Title 4. Collectors

### Subtitle 2. Powers and Duties of Collectors

#### Section 4-201

(a) Each collector shall collect:

  (1) for property listed on the tax roll, the State and county taxes that are due and any interest, penalties, and service charges on the property tax that are due; and

  (2) any tax on personal property imposed by Sec. 10-210 of this article.

(b) Except as otherwise provided by law, on request of a municipal corporation or special taxing district, a collector may collect municipal corporation or special taxing district taxes.

(c) Except as otherwise provided by law, the collector shall remit the taxes collected during any month, and interest, penalties, or service charges on the taxes collected:

  (1) for the county, to the appropriate county official on or before the 10th day of the following month;

  (2) for a municipal corporation, to the appropriate municipal corporation official; and

  (3) for a special district, to the appropriate officer of the district.

#### Section 4-201.1

(a) In this section, "Program" means the Homeowner Protection Program established under Title 14, Subtitle 8, Part VII of this article.

(b) Each collector shall include with each property tax bill a separate insert that:

  (1) includes a concise description of the assistance the Program provides to prevent low-income, elderly, and disabled homeowners from losing their homes to tax sale foreclosure;

  (2) may include testimony from participants in the Program; and

  (3) shall encourage taxpayers to make a voluntary donation to the Program through the website maintained by the Department under subsection (c) of this section.

(c) The Department shall:

  (1) maintain a website that any person may use to make a voluntary one-time or recurring electronic donation to the Program; and

  (2) credit donations received through the website to the Homeowner Protection Fund established under Sec. 14-891 of this article.

(d) The State Tax Sale Ombudsman shall design the separate insert required under subsection (b) of this section and provide the insert to each collector.

(e) Each collector that maintains a website shall include on the collector's website in a conspicuous location:

  (1) a concise description of the Program; and

  (2) a link to the application for the Program.

#### Section 4-201.2

#### Section 4-201.3

The collector for each county shall include in the written materials sent with each property tax bill a website address or a quick-response (QR) code for a county government webpage that:

(1) lists each property tax credit under Title 9 of this article that is available to taxpayers in the county; and

(2) includes a brief explanation of how to apply for the tax credits.

#### Section 4-202

(a) The collector for each county shall:

  (1) deposit State taxes, and any interest, penalty, or service charges on the taxes, collected at the intervals and in the manner designated by the Comptroller; and

  (2) on or before the 10th day of each month, submit a report to the Comptroller of State taxes, and any interest, penalty, or service charges on the taxes, collected during the prior month.

(b) A violation of this section by a collector is subject to the penalties in Sec.Sec. 14-1015 and 14-1016 of this article.

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