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State's Attorney's Office

Estimated Real Property Tax and Other Non-tax Charges

Frequently Asked Questions for Bill 24-07, Real Property - Disclosure - Property Tax, Enforcement
Frequently Asked Questions for Bill 36-07 Development Districts - Amendments


Frequently Asked Questions for Bill 24-07, Real Property - Disclosure - Property Tax, Enforcement

  1. What does this law do?
  2. Why is this law necessary?
  3. Who is responsible for providing the estimate?
  4. Are there any written or electronically transmitted materials that are not subject to this law?
  5. What must the estimate include?
  6. What are non-tax fees or charges?
  7. Where would I find the current year's property tax?
  8. Where are the existing development districts?
  1. What does this law do?
    This law requires sellers of homes to provide a potential homebuyer with an estimate of what the actual property tax bill will be in the first full year after purchase of the home.
     
  2. Why is this law necessary?
    The County wants to make sure that homebuyers have the most accurate information available about property taxes when considering the purchase of a new home. Although the State of Maryland re-assesses residential properties every three years, the amount of the assessment that is taxable for the current homeowner is capped at a 10 percent maximum increase per year. However, when the home changes ownership, the new owner does not get the benefit of the cap that was in place for the previous owner, and will pay tax based on 100 percent of the taxable assessed value for that year. Thus, the amount of tax that the new owner will pay will probably be more than the previous owner would have paid.
     
  3. Who is responsible for providing the estimate?
    The seller is responsible for providing the estimate in any written or electronically transmitted material that is produced or distributed in connection with the advertisement for sale of a specific residential real property located in the county.
     
  4. Are there any written or electronically transmitted materials that are not subject to this law?
    Yes, any “written or electronically transmitted material that a seller produces or distributes in connection with the advertisement for sale of a specific residential real property”, as used in County Code §40-12C, does not include, unless the material specifies the amount of tax the seller currently pays or recently paid:
    1. a newspaper or magazine classified "liner" advertisement or a "group display" advertisement in which the advertisement for a specific house is less than 16 square inches;
    2. one or more introductory screen listings for a specific property on the internet, which may contain the asking price, as long as the disclosure required by §40-12C appears on the internet listing in any later or linked screen which provides further financial details about the property;
    3. a "For Sale" sign posted at or near a property; or
    4. a radio or television advertisement.
       
  5. What must the estimate include?
    The estimate must include all State and County property taxes (including any applicable special service area tax), any applicable municipal property taxes, and any other non-tax fee or charge included on the consolidated tax bill.
     
  6. What are non-tax fees or charges?
    Examples of non-tax fees or charges beare the solid waste charge, the water quality protections charge, front foot benefits charge, and the bay restoration fund fee listed on the annual tax bill.
     
  7. Where would I find the current year's property tax?
    To see the CURRENT PROPERTY TAX, click Property Tax Account Information and Bill Payment System.
     
  8. Where are the existing development districts?
    To see the existing development districts map, click here.