Baltimore City Code art. 28, div. III, subtit. 16 — Recordation Tax | Baltimore City Code (current through Ord. 26-129 (July 17, 2026); publication of Oct. 18, 2026) — City of Baltimore

Baltimore City Code, Article 28, § 16-1 Tax imposed.

§ 16-1. Tax imposed. Pursuant to State Tax-Property Article § 12-103(b), the rate of tax applicable to instruments recorded with the Clerk of the Circuit Court for Baltimore City is: (1) in the case of instruments conveying title to property, $5 for each $500 or fractional part of $500 of the actual consideration paid or to be paid; and (2) in the case of instruments securing a debt, $5 for each $500 or fractional part of $500 of the principal amount of the debt secured. (Ord. 04-727; Ord. 85-389; Ord. 82-752; Ord. 68-145.)

Baltimore City Code, Article 28, § 16-2 Partial exemption for owner-occupied residence.

§ 16-2. Partial exemption for owner-occupied residence. (a) In general. The tax imposed by this subtitle does not apply to the first $22,000 of the consideration payable on the conveyance of owner-occupied residential property if the instrument in writing is accompanied by a statement, signed under oath by the buyer, that the buyer will use the property as the buyer’s principal residence by actually occupying the property for at least 7 months of the 12-month period immediately following the conveyance. (b) Application. (1) Except as specified in paragraph (2) of this subsection, the buyer shall receive the entire exemption provided by this section, irrespective of (i) any contractual provisions concerning the division of taxes between the buyer and the seller and (ii) the presumption under State Real Property Article § 14-104(b) {“Division of ... Tax: Presumption”}. (2) The seller shall receive the entire exemption provided by this section if (i) the seller has agreed by contract to pay the entire amount of the tax imposed by this subtitle or (ii) the seller is responsible for paying the entire amount of the tax under State Real Property Article § 14-104(c) {“Division of ... Tax: First-time Maryland Home-buyers”}. (Ord. 04-891; Ord. 04-727.)