# Tax - Property (GTP)

## Title 6. Taxable Property; Imposition of Tax; Setting Tax Rates

### Subtitle 2. Imposition of Taxes

#### Section 6-204

Except as otherwise provided by this article, property tax is imposed for the taxable year.

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