2013 Maryland Code
TAX - PROPERTY
§ 10-304 - Payment of property tax for damaged property

§10-304.

(a) As used in this section, “damaged property” means:

(1) real property that is partially damaged or totally destroyed; or

(2) personal property that is totally destroyed.

(b) As to damaged property that should be removed from the assessment roll:

(1) if the damage occurred during the 6-month period from the date of finality to the June 30 following, property tax is not due for the taxable year beginning on the following July 1;

(2) if the damage occurred during the first month of the taxable year, 8% of the property tax is due;

(3) if the damage occurred during the second month of the taxable year, 17% of the property tax is due;

(4) if the damage occurred during the third month of the taxable year, 25% of the property tax is due;

(5) if the damage occurred during the fourth month of the taxable year, 33% of the property tax is due;

(6) if the damage occurred during the fifth month of the taxable year, 42% of the property tax is due;

(7) if the damage occurred during the sixth month of the taxable year, 50% of the property tax is due;

(8) if the damage occurred during the seventh month of the taxable year, 58% of the property tax is due;

(9) if the damage occurred during the eighth month of the taxable year, 67% of the property tax is due;

(10) if the damage occurred during the ninth month of the taxable year, 75% of the property tax is due;

(11) if the damage occurred during the tenth month of the taxable year, 83% of the property tax is due;

(12) if the damage occurred during the eleventh month of the taxable year, 91% of the property tax is due; and

(13) if the damage occurred during the twelfth month of the taxable year, the full amount of property tax is due.

(c) If property tax is paid on property that qualifies for a property tax abatement under this section, the property tax shall be refunded as provided by Title 14, Subtitle 9 of this article.