Md. Code, Tax - Property § 7-513
This is the official text of Md. Code, Tax - Property § 7-513, part of Maryland’s Code, Tax - Property — governs property taxation.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§7–513.
Official statutory text
(a) Subject to subsection (b) of this section, the governing body of Dorchester County may reduce, by law, the percent of the assessment of personal property other than operating personal property of a public utility.
(b) If the governing body of the county enacts a law reducing the assessment of personal property, personal property other than operating personal property of a public utility is subject to county property tax on:
(1) 90% of its value for the first taxable year beginning after enactment of the law;
(2) 80% of its value for the second taxable year beginning after enactment of the law;
(3) 70% of its value for the third taxable year beginning after enactment of the law;
(4) 60% of its value for the fourth taxable year beginning after enactment of the law;
(5) 50% of its value for the fifth taxable year beginning after enactment of the law;
(6) 40% of its value for the sixth taxable year beginning after enactment of the law;
(7) 30% of its value for the seventh taxable year beginning after enactment of the law;
(8) 20% of its value for the eighth taxable year beginning after enactment of the law;
(9) 10% of its value for the ninth taxable year beginning after enactment of the law; and
(10) 0% of its value for the tenth taxable year beginning after enactment of the law and for each taxable year thereafter.
(b) If the governing body of the county enacts a law reducing the assessment of personal property, personal property other than operating personal property of a public utility is subject to county property tax on:
(1) 90% of its value for the first taxable year beginning after enactment of the law;
(2) 80% of its value for the second taxable year beginning after enactment of the law;
(3) 70% of its value for the third taxable year beginning after enactment of the law;
(4) 60% of its value for the fourth taxable year beginning after enactment of the law;
(5) 50% of its value for the fifth taxable year beginning after enactment of the law;
(6) 40% of its value for the sixth taxable year beginning after enactment of the law;
(7) 30% of its value for the seventh taxable year beginning after enactment of the law;
(8) 20% of its value for the eighth taxable year beginning after enactment of the law;
(9) 10% of its value for the ninth taxable year beginning after enactment of the law; and
(10) 0% of its value for the tenth taxable year beginning after enactment of the law and for each taxable year thereafter.
Status: in_force · Read it on the official government site
Need a lawyer in Maryland?
Find a Maryland lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.