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<section article="gtp" article_name="Tax - Property" number="6-308" title_number="6" title_name="Taxable Property; Imposition of Tax; Setting Tax Rates" subtitle_number="3" subtitle_name="Setting Property Tax Rates">
  <level label="a">
    <text>In this section, “taxing authority” means:</text>
    <level label="1">
      <text>the county council or board of county commissioners;</text>
    </level>
    <level label="2">
      <text>the City Council of Baltimore City; and</text>
    </level>
    <level label="3">
      <text>the governing body of a municipal corporation.</text>
    </level>
  </level>
  <level label="b">
    <level label="1">
      <text>Unless the requirements of this section are met, a taxing authority may not set a county or municipal corporation real property tax rate that exceeds the current taxable year’s real property tax rate.</text>
    </level>
    <level label="2">
      <text>A taxing authority does not meet the requirements of this section until it provides to the Department evidence of the notices described in subsection (c) of this section.</text>
    </level>
  </level>
  <level label="c">
    <text>If a taxing authority intends to increase the county or municipal corporation real property tax rate, it shall advertise to the public by:</text>
    <level label="1">
      <text>placing a public notice in a newspaper of general circulation in the jurisdiction of the taxing authority; and</text>
    </level>
    <level label="2">
      <level label="i">
        <text>publishing a copy of the notice on the website of the taxing authority; or</text>
      </level>
      <level label="ii">
        <text>if the taxing authority does not have a website, posting a copy of the notice in a place that is easily accessible to the public.</text>
      </level>
    </level>
  </level>
  <level label="d">
    <text>If the taxing authority intends to set a real property tax rate that exceeds the current taxable year’s real property tax rate, the notice shall be in the following form:</text>
    <text>“........ (NAME OF JURISDICTION) NOTICE OF A PROPOSED REAL PROPERTY TAX RATE INCREASE</text>
    <text>For the taxable year beginning July 1,......, the ...... (name of taxing authority) of ...... (name of jurisdiction) proposes to increase real property tax rates from $...... per $100 of assessment to $...... per $100 of assessment. </text>
    <text>A public hearing on the proposed real property tax rate increase will be held at...... (time) on...... (date) at...... (location). The hearing is open to the public, and public testimony is encouraged. Persons with questions regarding this hearing may call...... (phone number) for further information.”.</text>
  </level>
  <level label="e">
    <level label="1">
      <text>The meeting on the proposed county or municipal corporation real property tax rate increase shall be held:</text>
      <level label="i">
        <text>on or after the 7th day and on or before the 21st day after the notice is published as required by subsection (c) of this section; and</text>
      </level>
      <level label="ii">
        <text>on or before June 17th before the date required by law for imposition of the real property tax.</text>
      </level>
    </level>
    <level label="2">
      <text>The meeting may coincide with the meeting on the proposed budget of the taxing authority.</text>
    </level>
    <level label="3">
      <text>In computing periods of time under this subsection all calendar days shall be counted including Saturdays, Sundays, and holidays.</text>
    </level>
  </level>
  <level label="f">
    <text>After the meeting, the taxing authority may adopt by law an increase in the county or municipal corporation real property tax rate:</text>
    <level label="1">
      <text>on the day of the meeting; or</text>
    </level>
    <level label="2">
      <text>on a later day, if the day, time, and location to consider the increase are announced at that meeting.</text>
    </level>
  </level>
  <level label="g">
    <level label="1">
      <text>Annually, a county shall include on the face of a real property tax bill:</text>
      <level label="i">
        <text>the county real property tax rate for the current taxable year and the county real property tax rate for the immediately preceding taxable year; and</text>
      </level>
      <level label="ii">
        <text>the amount, if any, by which the county real property tax rate for the current taxable year exceeds the county real property tax rate for the immediately preceding taxable year.</text>
      </level>
    </level>
    <level label="2">
      <text>If the total real property tax rate for the current taxable year, including the State and county rates and any municipal or special rates, does not exceed the total real property tax rate for the immediately preceding taxable year, the county shall include with the real property tax bill a notice that any increase in the total amount of property tax owed, exclusive of any fees included on the property tax bill, in the current taxable year compared to the previous taxable year is due to an increase in the taxable assessed value of the property.</text>
    </level>
  </level>
  <level label="h">
    <text>A taxing authority that in good faith has made all reasonable efforts to comply with the requirements of subsections (b) through (f) of this section and provides satisfactory evidence to the Department that any lack of compliance with the requirements was for reasons beyond the taxing authority’s control:</text>
    <level label="1">
      <text>is deemed to have complied with the requirements; and</text>
    </level>
    <level label="2">
      <text>may set a real property tax rate that exceeds the tax rate for the current taxable year.</text>
    </level>
  </level>
  <level label="i">
    <level label="1">
      <text>The Director shall report to the Attorney General any taxing authority that appears to have violated the requirements of this section.</text>
    </level>
    <level label="2">
      <level label="i">
        <text>The Attorney General shall investigate the report forwarded by the Director.</text>
      </level>
      <level label="ii">
        <text>If the Attorney General finds that a taxing authority violated the requirements of this section, the Attorney General shall institute appropriate legal action to effect compliance with the requirements of this section.</text>
      </level>
    </level>
    <level label="3">
      <text>If a court finds that a taxing authority violated this section, the real property tax rate of that taxing authority shall be the same as the tax rate for the current taxable year.</text>
    </level>
  </level>
</section>
