Md. Code, Tax - Property, Title 4

in effect

Md. Code, Tax - Property § 4-101

(a) There is a collector for each county in the State. (b) Except as otherwise provided by law, for each county, the governing body of the county shall appoint a collector on or before January 1 of each year. (c) Before taking office, each collector shall take the oath required by Article I, § 9 of the Maryland Constitution. (d) (1) A collector is entitled to the compensation provided in the county budget. (2) A collector may not receive separate compensation from the State for collecting State taxes.

Md. Code, Tax - Property § 4-102

(a) For the collection of the State property tax, a collector shall be bonded as required by the Comptroller. The cost of the bond shall be paid by the State. (b) For the collection of the county property tax, a collector shall be bonded as required by the county. The cost of the bond shall be paid by the county.

Md. Code, Tax - Property § 4-201

(a) Each collector shall collect: (1) for property listed on the tax roll, the State and county taxes that are due and any interest, penalties, and service charges on the property tax that are due; and (2) any tax on personal property imposed by § 10-210 of this article. (b) Except as otherwise provided by law, on request of a municipal corporation or special taxing district, a collector may collect municipal corporation or special taxing district taxes. (c) Except as otherwise provided by law, the collector shall remit the taxes collected during any month, and interest, penalties, or service charges on the taxes collected: (1) for the county, to the appropriate county official on or before the 10th day of the following month; (2) for a municipal corporation, to the appropriate municipal corporation official; and (3) for a special district, to the appropriate officer of the district.

Md. Code, Tax - Property § 4-201.1

§4–201.1. (a) In this section, “Program” means the Homeowner Protection Program established under Title 14, Subtitle 8, Part VII of this article. (b) Each collector shall include with each property tax bill a separate insert that: (1) includes a concise description of the assistance the Program provides to prevent low–income, elderly, and disabled homeowners from losing their homes to tax sale foreclosure; (2) may include testimony from participants in the Program; and (3) shall encourage taxpayers to make a voluntary donation to the Program through the website maintained by the Department under subsection (c) of this section. (c) The Department shall: (1) maintain a website that any person may use to make a voluntary one–time or recurring electronic donation to the Program; and (2) credit donations received through the website to the Homeowner Protection Fund established under § 14–891 of this article. (d) The State Tax Sale Ombudsman shall design the separate insert required under subsection (b) of this section and provide the insert to each collector. (e) Each collector that maintains a website shall include on the collector’s website in a conspicuous location: (1) a concise description of the Program; and (2) a link to the application for the Program.

Md. Code, Tax - Property § 4-201.2

§4–201.2. NOT IN EFFECT ** TAKES EFFECT MAY 1, 2027 PER CHAPTER 108 OF 2025 ** (a) Each collector shall include with each property tax bill a separate insert that includes: (1) the statement “If you would like to pay your property taxes in monthly installments, you may be eligible to enroll in an installment payment plan.”; (2) a concise description of the program under § 2–112(f) of this article or any local installment payment program for property taxes under § 10–208 or § 10–209 of this article; and (3) instructions on how to enroll in the program under § 2–112(f) of this article or any local installment payment program for property taxes under § 10–208 or § 10–209 of this article. (b) (1) Except as provided in paragraph (2) of this subsection, the State Tax Sale Ombudsman shall design the separate insert required under subsection (a) of this section and provide the insert to each collector. (2) The collector shall design the separate insert required under subsection (a) of this section if the insert includes information on a local installment payment program for property taxes under § 10–208 or § 10–209 of this article. (c) Each collector that maintains a website shall include on the collector’s website in a conspicuous location the same statement and the same information contained in the insert required under subsection (a) of this section.

Md. Code, Tax - Property § 4-202

(a) The collector for each county shall: (1) deposit State taxes, and any interest, penalty, or service charges on the taxes, collected at the intervals and in the manner designated by the Comptroller; and (2) on or before the 10th day of each month, submit a report to the Comptroller of State taxes, and any interest, penalty, or service charges on the taxes, collected during the prior month. (b) A violation of this section by a collector is subject to the penalties in §§ 14-1015 and 14-1016 of this article.

Md. Code, Tax - Property § 4-301

At any time, the Comptroller, the State Treasurer, or an individual designated in writing by either of them, may examine a collector’s records on State taxes.

Md. Code, Tax - Property § 4-401

(a) The governing body of a county, the chief administrative officer in Montgomery County, or the supervisor in Baltimore City for any local taxes that are due, shall make allowances for: (1) insolvencies or removals as to personal property; (2) refunds made under law; or (3) decreasing or abating assessments under § 8-419 of this article. (b) On certificates by the governing body of a county, the chief administrative officer in Montgomery County, or the supervisor in Baltimore City, the Comptroller, for any State taxes that are due, shall make allowances for: (1) insolvencies and removals as to personal property; (2) refunds made under law; or (3) decreasing or abating of assessments under § 8-419 of this article.

Md. Code, Tax - Property § 4-402

If a collector fails to remit taxes or the interest, penalty, and service charges on the taxes, to the State or the county as provided under this title, the collector shall be charged interest at the rate of 6% a year on all taxes, interest, penalties, and service charges not paid to the State or county from the time they are due.

Md. Code, Tax - Property § 4-403

(a) In addition to any other remedy, if a collector fails to remit taxes as provided by §§ 4-201 and 4-202 of this title, the Comptroller may request the Attorney General to file suit against the collector and the bond of the collector. (b) If suit is brought by the State, a county, or a municipal corporation as provided in subsection (a) of this section, the collector or surety has the right to a jury trial.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatutesFetched: 10/16/2026