Discounts, Interest, and Penalties

Baltimore City Code art. 28, div. II, subtit. 6

in effect

Baltimore City Code, Article 28, § 6-1 Discounts authorized.

§ 6-1. Discounts authorized. On all bills for taxes for municipal purposes for real estate, chattels real, and personal property levied and imposed for a taxable year, the Director of Finance shall allow a discount of 0.5% if paid on or before July 31. (Ord. 10-339; Ord. 69-357; Ord. 68-041; Ord. 66-794; Ord. 60-429; Ord. 59-024; Ord. 55-1381; Ord. 49-900; Ord. 48-538; Ord. 47-109; Ord. 27-196.)

Baltimore City Code, Article 28, § 6-2 Interest and civil penalties imposed.

§ 6-2. Interest and civil penalties imposed. (a) Bills rendered before September 1. (1) All ordinary City taxes which are due and payable on July 1 for any year shall be overdue and in arrears on October 1 of the same calendar year, and from and after that date they shall bear, until paid: (i) interest at the rate of 1% for each month and fraction thereof; and (ii) penalty at the rate of 1% for each month and fraction thereof. (2) The aforegoing due dates as stipulated in this subsection shall apply to all taxes based upon assessments reported to the Director of Finance provided that the bill therefor is rendered on or before August 31 in the taxable year for which such taxes apply. (b) Bills rendered on or after September 1. (1) Taxes based upon assessments reported to the Director of Finance, bills for which are rendered after August 31, in the taxable year for which such taxes apply, will be considered delinquent 30 days after the date of the bill therefor. (2) Such bills, if not paid within the 30-day period, shall bear, until paid: (i) interest at the rate of 1% for each month and fraction thereof; and (ii) penalty at the rate of 1% for each month and fraction thereof. (c) Escaped or omitted property. In all instances of escaped or omitted property, the penalties and interest herein provided shall be added to the bill for the current year and back years in the same manner as if such property had not escaped or been omitted. (d) Collection. The penalties and interest provided for shall be added to the bill for taxes itself and collected by the Director of Finance in the same manner as taxes are collected. (Ord. 83-929; Ord. 82-656; Ord. 81-366; Ord. 73-380; Ord. 69-356; Ord. 68-042; Ord. 67-1017; Ord. 66-847; Ord. 59-025; Ord. 58-1615; Ord. 58-1598; Ord. 50-1444; Ord. 24-283; Ord. 23-069.)

Baltimore City Code, Article 28, § 6-3 Three-quarter year taxes.

§ 6-3. Three-quarter year taxes. (a) In general. (1) Pursuant to the provisions of State Tax-Property Article §§ 10-104, 14-604, and 14-702, there is hereby levied a tax on any real property completed during the period after July 1 in any year and through September 30, or otherwise first added to the assessment rolls during such period, for the 9 months beginning on October 1 and ending on the next succeeding June 30. (2) Taxes for these 9 months shall be computed by using the assessed valuation of the property at ¾ the current annual tax rate, and taxes imposed for these 9 months shall be due and payable as of the specified day of October 1 or as of the day a tax bill therefor was or reasonably should have been received or made available, whichever is the later date. (b) Interest and civil penalties. All such bills shall be overdue and in arrears on the next succeeding January 1 or 30 days after the bill for the taxes has been mailed or made available, whichever is the later date, and shall bear, until paid: (1) interest at the rate of 1% for each month and fraction thereof; and (2) penalty at the rate of 1% for each month and fraction thereof until paid. (c) Escaped or omitted property. In all instances of escaped or omitted property, the penalties and interest herein provided shall be added to the bill for the current year and back years in the same manner as if such property had not escaped or been omitted. (d) Collection. The penalties and interest provided for shall be added to the bill for taxes itself and collected by the Director of Finance in the same manner as taxes are collected. (Ord. 99-526; Ord. 83-929; Ord. 82-656; Ord. 81-366; Ord. 73-382; Ord. 69-454; Ord. 68-085; Ord. 67-1100.)

Baltimore City Code, Article 28, § 6-4 One-half year taxes.

§ 6-4. One-half year taxes. (a) In general. (1) Taxes levied pursuant to State Tax-Property Article §§ 10-103, 14-604, and 14-702, on any real property completed during the period after October 1 in any year and through January 1 in the next succeeding year shall be computed by using the assessed valuation of the property at ½ the current annual tax rate. (2) Taxes imposed for these 6 months shall be due and payable as of the specified day of January 1 or as of the day a tax bill therefor was or reasonably should have been received or made available, whichever is the later date. (b) Interest and civil penalties. All such bills shall be overdue and in arrears on the next succeeding April 1 or 30 days after the bill for the taxes has been mailed or made available, whichever is the later date, and shall bear, until paid: (1) interest at the rate of 1% for each month and fraction thereof; and (2) penalty at the rate of 1% for each month and fraction thereof. (c) Escaped or omitted property. In all instances of escaped or omitted property, the penalties and interest herein provided shall be added to the bill for the current year and back years in the same manner as if such property had not escaped or been omitted. (d) Collection. The penalties and interest provided for shall be added to the bill for taxes itself and collected by the Director of Finance in the same manner as taxes are collected. (Ord. 83-929; Ord. 65-714.)

Baltimore City Code, Article 28, § 6-5 One-quarter year taxes.

§ 6-5. One-quarter year taxes. (a) In general. (1) Pursuant to the provisions of State Tax-Property Article §§ 10-105, 14-604, and 14-702, there is hereby levied a tax on any real property completed during the period after January 1 in any year and through March 30, or otherwise first added to the assessment rolls during such period, for the 3 months beginning on April 1 and ending on the next succeeding June 30. (2) The taxes for these 3 months shall be computed by using the assessed valuation of the property at ¼ the current annual tax rate, and taxes imposed for these 3 months shall be due and payable as of the specified day of April 1 or as of the day a tax bill therefor was or reasonably should have been received or made available, whichever is the later date. (b) Interest and civil penalties. All such bills shall be overdue and in arrears on the next succeeding July 1 or 30 days after the bill for the taxes has been mailed or made available, whichever is the later date, and shall bear, until paid: (1) interest at the rate of 1% for each month and fraction thereof; and (2) penalty at the rate of 1% for each month and fraction thereof. (c) Escaped or omitted property. In all instances of escaped or omitted property, the penalties and interest herein provided shall be added to the bill for the current year and back years in the same manner as if such property had not escaped or been omitted. (d) Collection. The penalties and interest provided for shall be added to the bill for taxes itself and collected by the Director of Finance in the same manner as taxes are collected. (Ord. 83-929; Ord. 82-656; Ord. 81-366; Ord. 73-381; Ord. 69-455; Ord. 68-086; Ord. 67-1018; Ord. 66-894.)

Source: City of Baltimore Department of Legislative Reference, City of Baltimore Law Library (codes.baltimorecity.gov; Open Law Library bulk XML)URL: https://codes.baltimorecity.gov/us/md/cities/baltimore/code/28/II/6Fetched: 10/25/2026