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001 | Definitions | 001 | Directives | 1 | Numbering |
001 | Definitions | 001 | Directives | 2 | Publication of Procedures |
001 | Definitions | 014 | Value | 1 | Market, Disposition and Liquidation |
004 | Owners | 050 | Real Property | 10 | Definition |
004 | Owners | 050 | Real Property | 20 | Joint Ownership |
008 | Taxable Property | 010 | Real Property | 10 | Farmer's Home Administration |
008 | Taxable Property | 020 | Taxable Status | 10 | Storage Structures |
008 | Taxable Property | 020 | Taxable Status | 15 | Refrigeration Units |
009 | Exemptions | 010 | Charitable Educational, or Religious Exemptions | 10 | The Ownership and the Actual and Exclusive Use Tests |
009 | Exemptions | 030 | Religious Property | 10 | Parsonages |
009 | Exemptions | 070 | Blind, Disabled Active Duty Service Member or Disabled Veteran | 10 | Joint Tenancy, Tenancy by the Entireties, and Tenancy in Common |
009 | Exemptions | 070 | Disabled Veterans | 15 | V.A. Certification |
009 | Exemptions | 070 | Disabled Active Duty Service Member | 16 | Certifications |
009 | Exemptions | 070 | Disabled Veterans | 20 | Surviving Spouse |
009 | Exemptions | 070 | Disabled Veterans | 25 | Amount of Assessment Eligible for Exemption on Subsequently Acquired Properties by Surviving Spouses of Disabled Veterans |
009 | Exemptions | 070 | Surviving Spouse of an Individual Who Died in the Line of Duty | 30 | Criteria For Exemption |
009 | Exemptions | 070 | Disabled Veterans | 35 | Refunds |
009 | Exemptions | 120 | Charitable, Benevolent, Fraternal or Soraral Properties | 10 | Discrimination |
009 | Exemptions | 140 | Payments in Lieu of Taxes | 10 | Records |
009 | Exemptions | 150 | Transfer of Property | 10 | Exempt Entity to Exempt Entity |
009 | Exemptions | 150 | Transfer of Property | 15 | Exempt Entity to Non-exempt Entity |
009 | Exemptions | 400 | Effective Dates | 10 | Granting or Removing Guidelines Chart |
009 | Exemptions | 500 | Records | 10 | Applications |
012 | Tax Credits | 020 | Application | 10 | Who is a Homeowner Eligible to Apply - Homeowners |
012 | Tax Credits | 020 | Application | 20 | Income Definition - Homeowners |
012 | Tax Credits | 020 | Application | 30 | What Are the Special Limitations on Applications - Homeowners |
012 | Tax Credits | 020 | Application | 40 | Definition of Dwelling - Homeowners |
012 | Tax Credits | 020 | Application | 80 | Filing Deadline Requirements - Homeowners |
012 | Tax Credits | 020 | Application | 90 | Verification of Income - Homeowners |
012 | Tax Credits | 020 | Application | 101 | Application Items 1 & 8: Name and Address - Homeowners |
012 | Tax Credits | 020 | Application | 102 | Application Items 2 & 6: Social Security Numbers - Homeowners |
012 | Tax Credits | 020 | Application | 109 | Item 9 - Different Mailing Address - Homeowners |
012 | Tax Credits | 020 | Application | 110 | Item 10 - Marital Status - Homeowners |
012 | Tax Credits | 020 | Application | 111 | Item 11 - County Account No. or Ward - Homeowners |
012 | Tax Credits | 020 | Application | 112 | Item 12 - Other Real Estate Owned By the Applicant - Homeowners |
012 | Tax Credits | 020 | Application | 113 | Item 13 - Principal Residence and Live There Since - Homeowners |
012 | Tax Credits | 020 | Application | 114 | Item 14 - Dependents Defined - Homeowners |
012 | Tax Credits | 020 | Application | 115 | Item 15 - Homeowners |
012 | Tax Credits | 020 | Application | 116 | Item 16 - Any Portion of Dwelling Used for Business - Homeowners |
012 | Tax Credits | 020 | Application | 117 | Item 17 - If Rented Part of Dwelling - Homeowners |
012 | Tax Credits | 020 | Application | 118 | Wages, Salaries, Tips, Bonuses, Commissions, Fees - Homeowners |
012 | Tax Credits | 020 | Application | 119 | Interest Income - Homeowners |
012 | Tax Credits | 020 | Application | 120 | Dividends - Homeowners |
012 | Tax Credits | 020 | Application | 121 | Capital Grants - Homeowners |
012 | Tax Credits | 020 | Application | 122 | Real Profits (Net) - Homeowners |
012 | Tax Credits | 020 | Application | 123 | Business Profits (Net) - Homeowners |
012 | Tax Credits | 020 | Application | 124 | Room and Board - Homeowners |
012 | Tax Credits | 020 | Application | 125 | Unemployment Insurance; Workmen's Compensation - Homeowners |
012 | Tax Credits | 020 | Application | 126 | Alimony; Support Money, Public Assistance Grants - Homeowners |
012 | Tax Credits | 020 | Application | 127 | Social Security - Homeowners |
012 | Tax Credits | 020 | Application | 128 | Railroad Retirement Benefits Per Year - Homeowners |
012 | Tax Credits | 020 | Application | 129 | Other Federal Pensions (Not Including VA Benefits) Per Year - Homeowners |
012 | Tax Credits | 020 | Application | 130 | Veterans Benefits Per Year - Homeowners |
012 | Tax Credits | 020 | Application | 131 | Other Pensions and Annuities Per Year - Homeowners |
012 | Tax Credits | 020 | Application | 132 | Deferred Compensation - Homeowners |
012 | Tax Credits | 020 | Application | 133 | Gifts Over $300 (Received); Inheritance - Homeowners |
012 | Tax Credits | 020 | Application | 134 | All Other Income (Indicate Source) - Homeowners |
012 | Tax Credits | 020 | Application | 135 | Federal Income Tax Field? - Homeowners |
012 | Tax Credits | 020 | Application | 136 | Applicant and Spouse's Signatures - Homeowners |
012 | Tax Credits | 020 | Application | 137 | Application Not Open to Public Inspection - Homeowners |
012 | Tax Credits | 030 | Calculation | 10 | Method of Credit Calculation - Homeowners |
012 | Tax Credits | 030 | Calculation | 30 | Denial Letter and Right of Appeal - Homeowners |
012 | Tax Credits | 050 | Mobile Homes | 10 | Miscellaneous Provisions Eligibility of Trailers - Homeowners |
012 | Tax Credits | 065 | Application | 10 | Eligibility - Renters |
012 | Tax Credits | 150 | Homestead Credit | 10 | Eligibility Requirements |
012 | Tax Credits | 150 | Homestead Credit | 15 | Cooperative Corporations |
012 | Tax Credits | 150 | Homestead Credit | 20 | Disqualifying Conditions During Previous Taxable |
012 | Tax Credits | 150 | Homestead Credit | 25 | Damaged /Razed Property |
012 | Tax Credits | 150 | Homestead Credit | 30 | Calculations |
012 | Tax Credits | 150 | Homestead Credit | 31 | Disqualification |
012 | Tax Credits | 150 | Homestead Credit | 32 | Maintenance |
012 | Tax Credits | 150 | Homestead Credit | 35 | Credit Eligibility for New Purchasers |
012 | Tax Credits | 150 | Homestead Credit | 40 | Correction of Occupancy Status |
012 | Tax Credits | 150 | Homestead Credit | 45 | 25% Penalty |
012 | Tax Credits | 160 | Local Tax Credits | 10 | Itemized Listings |
012 | Tax Credits | 170 | Homeowners' and Homestead Credits | 10 | Appeals - Homeowners |
012 | Tax Credits | 170 | Dwelling Transfer to a Trust | 20 | Homestead and Homeowners' Credit Eligibility |
012 | Tax Credits | 180 | Agricultural Limited Liability Entities | 5 | Application - Homeowners |
012 | Tax Credits | 180 | Agricultural Limited Liability Company | 10 | Continued Eligibility - Homeowners |
012 | Tax Credits | 180 | Agricultural Limited Liability Company | 15 | Disqualification - Homeowners |
012 | Tax Credits | 200 | Valuation and Credit | 10 | Requirements of the Department - MD Environmental Trust Conservation Credit |
012 | Tax Credits | 200 | Credit | 12 | Data Processing Procedure - More Jobs Act Property Tax Credit |
012 | Tax Credits | 300 | Eligibility Standards | 10 | What is the Enterprise Zone Tax Credit? |
012 | Tax Credits | 300 | Eligibility Standards | 15 | How Does a Property Qualify for Enterprise Zone? |
012 | Tax Credits | 300 | Eligibility Standards | 16 | When Should a Business Apply for Enterprise Zone? |
012 | Tax Credits | 300 | Eligibility Standards | 20 | What is Eligible Assessment and How Calculated for Enterprise Zone? |
012 | Tax Credits | 300 | Eligibility Standards | 21 | Miscellaneous Provisions - Enterprise Zone |
012 | Tax Credits | 300 | Eligibility Standards | 25 | Enterprise Pipeline and Budget Considerations - Enterprise Zone |
014 | Valuation | 010 | Market Approach | 10 | Neighborhood Adjustment Index |
014 | Valuation | 020 | Assessments | 5 | Error Correction |
014 | Valuation | 020 | Assessments | 10 | Definition |
014 | Valuation | 020 | Appraisal Technique | 12 | Escaped Property |
014 | Valuation | 030 | Residential Land | 10 | Vacancy Allowance |
014 | Valuation | 050 | Condominium Property | 10 | Percentage Units |
014 | Valuation | 055 | Common Use Facilities | 10 | Criteria |
014 | Valuation | 060 | The Three Approaches to Valuation | 10 | Responsibility of Assessor |
014 | Valuation | 062 | Appraisal Technique | 5 | Leaseholds |
014 | Valuation | 062 | Appraisal Technique | 10 | Tenant Improvements |
014 | Valuation | 065 | Income Producing Properties | 5 | Single Family Residential Properties |
014 | Valuation | 065 | Income Producing Properties | 10 | Income and Expense Statement |
014 | Valuation | 065 | Property Valued Over $5 Million | 20 | Income and Expense Statement |
014 | Valuation | 066 | Real Property | 10 | Subpoenas |
014 | Valuation | 066 | Real Property | 20 | Spas and Hot Tubs |
014 | Valuation | 070 | Solar Energy | 10 | Assessable Status |
014 | Valuation | 080 | Market Value | 10 | Public or Private Easement |
014 | Valuation | 090 | Open Space | 10 | Perpetual or Long Term Easement Agreement |
014 | Valuation | 100 | Appraisal Technique | 4 | Value in Use |
014 | Valuation | 100 | Mobile Home Parks | 5 | Approaches to Value |
014 | Category: Valuation | 100 | Appraisal Technique | 7 | Calculation of Residential Dwelling Areas |
014 | Valuation | 100 | Appraisal Technique | 10 | Cemeteries |
014 | Valuation | 100 | Appraisal Technique | 15 | Bed and Breakfast |
014 | Valuation | 100 | Appraisal Technique | 20 | Commercial Greenhouses |
014 | Valuation | 100 | Appraisal Technique | 25 | Cellular Communication Towers |
014 | Valuation | 100 | Appraisal Technique | 30 | Refrigeration Units |
014 | Valuation | 100 | Appraisal Technique | 40 | Marinas |
014 | Valuation | 100 | Appraisal Technique | 41 | Bulkheading |
014 | Valuation | 100 | Low Income Housing Projects | 50 | Section 42 Tax Credits |
014 | Valuation | 100 | Appraisal Techniques | 55 | Government Subsidized Housing Consideration |
014 | Valuation | 110 | Subdivided Land | 10 | Bulk Ownership of Lots |
014 | Valuation | 120 | Wetlands | 10 | Marshland |
014 | Valuation | 130 | Zoning Considerations | 10 | Comprehensive Map Amendment |
014 | Valuation | 140 | Contaminated Property | 10 | Required Documentation |
018 | Operating Properties of Utilities and Railroads | 050 | Valuation | 10 | Operating and Non-Operating Land |
019 | Real Property | 010 | Owner of Record | 10 | Immediate Family |
019 | Real Property | 010 | Valuation | 15 | Accounts Separated by County/City Boundaries |
019 | Real Property | 015 | Residential | 10 | Utility Structures |
019 | Real Property | 015 | Residential | 20 | Waterfront Piers |
019 | Real Property | 015 | Residential | 30 | Site Improvements |
019 | Real Property | 015 | Residential | 40 | Greenhouses, Hoophouses, Swimming Pools, Tennis Courts |
019 | Real Property | 015 | Residential | 50 | Smoke Detectors and Fire Equipment |
019 | Real Property | 015 | Residential | 60 | Radio and Television Masts |
019 | Real Property | 015 | Residential | 70 | Rented Homes |
019 | Real Property | 025 | Additions | 50 | Medical Necessity |
019 | Real Property | 030 | Homesites | 10 | Valuation |
019 | Real Property | 030 | Homesites | 11 | Non-Percolation or Non-Buildable Status |
019 | Real Property | 030 | Homesites | 12 | Curtilage |
019 | Real Property | 035 | Farm Homesites | 10 | Determination of Size |
019 | Real Property | 035 | Farm | 15 | Building |
019 | Real Property | 040 | Agricultural Use | 5 | Application |
019 | Real Property | 040 | Agricultural Use | 7 | Waiver due to Disability or Age |
019 | Real Property | 040 | Agricultural Use Value | 15 | Uniform Values |
019 | Real Property | 040 | Agricultural Use Values | 16 | New Account Agricultural Use Rates |
019 | Real Property | 040 | Agricultural Use | 20 | Definitions |
019 | Real Property | 040 | Agricultural Use | 21 | Guidelines and Active Use |
019 | Real Property | 040 | Agricultural Use | 22 | Conservation Reserve Programs |
019 | Real Property | 050 | Planed Development Unit | 10 | Assessment |
019 | Real Property | 060 | Mobile Home Assessment | 10 | Determination of Taxable Status |
019 | Real Property | 070 | Woodland | 10 | Agricultural Criteria |
019 | Real Property | 070 | Woodland | 14 | Management Plans |
019 | Real Property | 070 | Woodland | 15 | FCMA |
019 | Real Property | 070 | Woodland | 20 | Rollback Tax and Penalty for Violating a FCMA |
019 | Real Property | 075 | Agricultural Transfer Tax | 10 | General |
019 | Real Property | 075 | Agricultural Transfer Tax | 12 | Rate of Tax and Consideration or Appraisal Value |
019 | Real Property | 075 | Agricultural Transfer Tax | 13 | Woodland |
019 | Real Property | 075 | Agricultural Transfer Tax | 15 | Exemptions |
019 | Real Property | 075 | Agricultural Transfer Tax | 20 | Declaration of Intent |
019 | Real Property | 075 | Agricultural Transfer Tax | 21 | Tracking Tax Liability |
019 | Real Property | 075 | Agricultural Transfer Tax | 25 | Declaration of Intent Violation |
019 | Real Property | 075 | Agricultural Transfer Tax | 35 | Appeal of Agricultural Transfer Tax Imposition and Valuation Used |
019 | Real Property | 080 | Adjustments | 10 | Flood Damage |
019 | Real Property | 100 | Golf Courses or Country Clubs | 5 | Application |
019 | Real Property | 100 | Country Clubs | 10 | Agreements |
019 | Real Property | 100 | Golf Courses | 15 | Physical Review |
019 | Real Property | 100 | Golf Courses Subject to Country Club or Golf Course Agreement | 20 | Valuation |
019 | Real Property | 110 | Property Valuation | 11 | Reassessment Out-of-Cycle |
019 | Real Property | 110 | Real Property Valuation | 12 | Substantially Completed ImprovementsValued Less Than $100,000 |
019 | Real Property | 120 | Rezoned Real Property | 10 | Use Valuation |
019 | Real Property | 150 | Federal Property | 10 | SBA, FHA, VA and Farmers Home Administratio |
029 | Notices | 005 | Written Notification | 5 | Increase/Decrease in Value |
029 | Notices | 010 | Appeal Processes | 10 | Appeal Period |
029 | Notices | 020 | Method of Certification | 10 | First Class Mail |
029 | Notices | 050 | Late Appeals | 10 | Valuation Review |
029 | Notices | 060 | Agricultural Use Values | 10 | Request for Review or Reclassification |
029 | Notices | 070 | Notification Out-of-Cycle | 10 | Change in Taxable Status |
029 | Notices | 100 | Final Notices | 10 | When Required |
029 | Notices | 100 | Final Notices | 12 | Processing |
029 | Notices | 100 | Final Notices | 15 | Remands |
045 | Assessment Records | 010 | Assessment Roll | 20 | Credits Against Taxes |
045 | Assessment Records | 020 | Classes of Property | 5 | Land Use Codes |
045 | Assessment Records | 020 | Classes of Property | 30 | Commercial/Industrial and Utilities/Railroad Description Codes |
045 | Assessment Records | 025 | Owner Occupancy Code | 5 | Recording |
045 | Assessment Records | 030 | Intake Sheets | 5 | Principal Residence |
045 | Assessment Records | 030 | Intake Sheets | 8 | When Required |
045 | Assessment Records | 030 | Transfer Process | 10 | Supervisor's Responsibility |
045 | Assessment Records | 030 | Transfers | 11 | Conveyance Type |
045 | Assessment Records | 030 | Transfer Process | 15 | Consideration |
045 | Assessment Records | 030 | Transfer Process | 20 | Deed Certifications |
045 | Assessment Records | 030 | Transfer Process | 25 | Improper Recordation |
045 | Assessment Records | 030 | Transfer Process | 28 | Date of Transfer |
045 | Assessment Records | 030 | Transfer Process | 30 | Change of Ownership |
045 | Assessment Records | 030 | Transfer Process | 31 | Transfer or Name Change - Corporations/Limited Partnerships |
045 | Assessment Records | 030 | Transfer Process | 32 | Eminent Domain |
045 | Assessment Records | 030 | Transfer Process | 33 | Erroneous Deeds |
045 | Assessment Records | 030 | Transfer Process | 35 | Inheritance Tax (Inchoate Lien) |
045 | Assessment Records | 030 | Transfer Process | 40 | Articles of Transfer, Merger or Consolidation |
045 | Assessment Records | 035 | Updating Records | 10 | Change of Name of Corporations or Limited Partnerships |
045 | Assessment Records | 035 | Updating Records | 15 | Chesapeake Bay Restoration Fund |
045 | Assessment Records | 035 | Updating Records | 20 | Court Issued Ratification Order for Foreclosure Sale |
045 | Assessment Records | 035 | Updating Records | 25 | Site Address Entry into Database |
045 | Assessment Records | 040 | Acreage | 10 | Verification |
045 | Assessment Records | 050 | Zoning | 10 | Identification |
045 | Assessment Records | 050 | Zoning | 15 | Coding |
045 | Assessment Records | 055 | Building Permits | 1 | Tracking |
045 | Assessment Records | 060 | Public Inspection | 10 | Enumeration of |
045 | Assessment Records | 065 | Inspection and Distribution | 15 | Other Government Agencies |
045 | Assessment Records | 070 | Public Distribution | 10 | Owner's Assessment |
045 | Assessment Records | 070 | Public Distribution | 15 | Restrictions During the Appeal Process |
045 | Assessment Records | 070 | Public Distribution | 20 | Property Maps |
045 | Assessment Records | 075 | Discrepancies | 25 | Property Maps |
045 | Assessment Records | 100 | Retention | 10 | Approved Schedule |
045 | Assessment Records | 115 | Real Property Value | 10 | Certified Letter |
045 | Assessment Records | 120 | Annexations | 10 | Effective Date |
067 | Allowances And Removal | 030 | Allowances to Collectors | 10 | Removal From Roll |
067 | Allowances And Removal | 050 | Taxable Status | 10 | Accounts Under Appeal |
067 | Allowances And Removal | 060 | Erroneous Assessments | 10 | Correction of Roll |
067 | Allowances And Removal | 070 | Abatement of Assessment | 10 | Acquisition by State, County, or City |
067 | Allowances And Removal | 070 | Abatement of Assessment | 50 | Damaged Property |
229 | Maryland Tax Court | 010 | General Information | 5 | Note on Citations |
229 | Maryland Tax Court | 010 | General Information | 10 | Nature of the Tax Court |
229 | Maryland Tax Court | 010 | General Information | 15 | Court Personnel |
229 | Maryland Tax Court | 010 | General Information | 20 | Who May Appear Before the Court |
229 | Maryland Tax Court | 010 | General Information | 25 | Exhaustion of Administrative Remedies |
229 | Maryland Tax Court | 010 | General Information | 30 | Filing an Appeal with the Tax Court |
229 | Maryland Tax Court | 010 | General Information | 35 | Preliminary Motions |
229 | Maryland Tax Court | 010 | General Information | 40 | Discovery |
229 | Maryland Tax Court | 010 | General Information | 45 | Pre-Trial Conferences & Briefs |
229 | Maryland Tax Court | 010 | General Information | 50 | Trial Procedures |
229 | Maryland Tax Court | 010 | General Information | 55 | Appeals from a Tax Court Decision |
229 | Maryland Tax Court | 050 | Appeals | 10 | Rules of Procedure |
229 | Maryland Tax Court | 060 | Examiner | 10 | Presentation of Assessor |
229 | Maryland Tax Court | 070 | Subsequent Appeals | 10 | Responsibility of the Supervisor |
229 | Maryland Tax Court | 080 | Appeals | 10 | Settlements Prior to Court Hearings |
232 | Administration | 020 | Public Relations | 10 | Code of Ethics |
232 | Administration | 020 | Public Relations | 15 | Citizen Response Plan |
232 | Administration | 020 | Public Relations | 20 | News Media |
232 | Administration | 030 | Working Hours | 10 | Local Offices |
232 | Administration | 040 | Office of the Attorney General | 10 | Requests for Opinions |
232 | Administration | 055 | Employees' Responsibilities | 10 | Subpoenas |
232 | Administration | 060 | Assessors | 10 | Constitutional Oath |
232 | Administration | 100 | Reassessment | 10 | Sales |
232 | Administration | 100 | Reassessment | 20 | Physical Review |
232 | Administration / Safety | 100 | Personal Protective Equipment | 30 | Purchasing of Footwear |
232 | Administration / Safety | 110 | New Construction Sites | 10 | Safety Equipment |
255 | Appeals | 030 | Supervisor Level | 5 | Petition for Review |
255 | Appeals | 030 | Supervisor Level | 6 | Appeal by a Third Party |
255 | Appeals | 030 | Supervisor Level | 7 | Property Transferred from Jan. 1 thru June 30 (New Owner) |
255 | Appeals | 030 | Supervisor Level | 8 | Telephone Hearing |
255 | Appeals | 030 | Supervisor Level | 9 | Scheduling |
255 | Appeals | 030 | Supervisor Level | 10 | Responsibility of Assessors |
255 | Appeals | 030 | Supervisor Level | 15 | Participating Assessor |
255 | Appeals | 030 | Supervisor Level | 30 | Exhaustion of Administrative Remedies |
255 | Appeals | 030 | Supervisor Level | 40 | Postponements |
255 | Appeals | 030 | Supervisor Level | 50 | Designated Representative/Agent |
255 | Appeals | 050 | Responsibility of Supervisor | 10 | Appeals by Supervisor |
255 | Appeals | 050 | Responsibility of Supervisor | 12 | Settlement/Reductions |
255 | Appeals | 050 | Responsibility of Supervisor | 20 | Consideration of Appeal Decisions |
255 | Appeals | 070 | Common or Group Hearings | 10 | Requirements for |
255 | Appeals | 090 | PTAAB & MTC | 10 | Value Defined |
255 | Appeals | 100 | PTAAB & Maryland Tax Court | 10 | Selection of Comparable Sale Properties |
255 | Appeals | 100 | Supervisor Level and PTAAB | 15 | Mailing of Comparable Sale Properties |
255 | Appeals | 125 | PTAAB & Tax Court | 10 | Ex Parte Communication |
255 | Appeals | 125 | PTAAB & Tax Court | 15 | Written Appraisal |
255 | Appeals | 130 | PTAAB & MTC | 10 | Homeowner's Tax Credit |
255 | Appeals | 140 | Maryland Tax Court | 10 | Request for Extension |
255 | Appeals | 140 | Maryland Tax Court | 20 | Request for Discovery |
300 | Triennial Assessments | 001 | General Information | 1 | Introduction |
300 | Triennial Assessments | 001 | General Information | 3 | Terminology |
300 | Triennial Assessments | 010 | Revaluation in Three Year Cycle | 10 | Real Property |
350 | Personal Property | 030 | Assessments | 5 | Filing Date |
375 | Personal Property | 010 | Franchise Taxes | 10 | Penalties and Interest |