# Tax - Property (GTP)

## Title 8. Valuation and Assessment

### Subtitle 2. Assessment Procedures

#### Section 8-224

(a)

  (1) If a part of any land that meets the requirements of Sec. 8-221 of this subtitle is subdivided by a recorded plat or is improved by the construction of permanent buildings, the assessment of that part under Sec. 8-222 of this subtitle shall be terminated, and the part shall be assessed as provided under Sec. 8-104 of this title.

  (2) The remaining part of the land described under paragraph (1) of this subsection may continue to be assessed under Sec. 8-222 of this subtitle if the remainder meets all of the requirements of Sec. 8-221 of this subtitle other than the 500-acre requirement.

(b)

  (1) If a part of any land that meets the requirements of Sec. 8-221 of this subtitle is rezoned at the request of the owner to a zoning classification that does not meet the requirements of Sec. 8-221 of this subtitle, the assessment of that part under Sec. 8-222 of this subtitle shall be terminated and the part shall be assessed at the greater value determined under Sec. 8-223 of this subtitle.

  (2) When a property is assessed under paragraph (1) of this subsection, a deferred property tax is due for the amount of the difference, if any, between the assessment of the land under Sec. 8-222 of this subtitle and the assessment under Sec. 8-223 of this subtitle for each year in which the assessment was determined under Sec. 8-222 of this subtitle.

  (3) The total of the deferred property tax due may not exceed 4% of the assessment under Sec. 8-223 of this subtitle in effect at the time of rezoning under paragraph (1) of this subsection.

  (4) The proceeds of the deferred property tax are collected and distributed as provided by Title 13 of this article.

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