Md. Code, Tax - Property § 13-407
This is the official text of Md. Code, Tax - Property § 13-407, part of Maryland’s Code, Tax - Property — governs property taxation.
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§13–407.
Official statutory text
(a) In this section, “total rate of tax” means the rate of tax imposed for the agricultural land transfer tax under § 13–303(a) of this title plus the rate of tax for a county transfer tax imposed under this section.
(b) (1) Unless a greater rate of tax was imposed before July 1, 1979, a county may not impose county transfer tax on a transfer subject to the agricultural land transfer tax under Subtitle 3 of this title at a rate greater than the county rate applicable to the transfer of improved residential property in that county.
(2) If a county has imposed a county transfer tax at a rate that exceeds the rate applicable to the transfer of improved residential property, the total rate of tax that applies to a transfer subject to the agricultural land transfer tax may not exceed 5% plus the rate that applies to improved residential property under the county transfer tax.
(3) If the total rate of tax that applies to a transfer subject to the agricultural land transfer tax exceeds the maximum rate allowed under paragraph (2) of this subsection:
(i) the agricultural land transfer tax is payable at the rate specified in § 13–303(a) of this title; and
(ii) the rate of the county transfer tax shall be reduced as necessary to comply with the 5% limit.
(c) After July 1, 1979, for the transfer of land subject to the agricultural land transfer tax, a county may not:
(1) impose a county transfer tax at a rate above the rate that was in effect on July 1, 1979; or
(2) increase the rate of a county transfer tax above the rate that was in effect on July 1, 1979.
(b) (1) Unless a greater rate of tax was imposed before July 1, 1979, a county may not impose county transfer tax on a transfer subject to the agricultural land transfer tax under Subtitle 3 of this title at a rate greater than the county rate applicable to the transfer of improved residential property in that county.
(2) If a county has imposed a county transfer tax at a rate that exceeds the rate applicable to the transfer of improved residential property, the total rate of tax that applies to a transfer subject to the agricultural land transfer tax may not exceed 5% plus the rate that applies to improved residential property under the county transfer tax.
(3) If the total rate of tax that applies to a transfer subject to the agricultural land transfer tax exceeds the maximum rate allowed under paragraph (2) of this subsection:
(i) the agricultural land transfer tax is payable at the rate specified in § 13–303(a) of this title; and
(ii) the rate of the county transfer tax shall be reduced as necessary to comply with the 5% limit.
(c) After July 1, 1979, for the transfer of land subject to the agricultural land transfer tax, a county may not:
(1) impose a county transfer tax at a rate above the rate that was in effect on July 1, 1979; or
(2) increase the rate of a county transfer tax above the rate that was in effect on July 1, 1979.
Status: in_force · Read it on the official government site
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