Expedited Bill No.
42-17
Concerning:
Real
Prooertv Tax
Advance Payment -
Authorized
Revised:
December
26. 2017
Draft
No.
1..
Introduced:
December 26. 2017
Enacted:
December 26.
2017
Executive:
Effective:
Sunset Date: None
Ch.
_
_
,
Laws of Mont. Co. _ _ __
'1:":J~~=::::====
COUNTY COUNCIL
FOR MONTGOMERY COUNTY, MARYLAND
Lead
Sponsor:
Council
President
Riemer
AN EXPEDITED ACT to:
(1)
(2)
(3)
(4)
authorize
the advance
payment of real property
tax;
establish
the method
of calculating
an
advance
payment of real property
tax;
authorize
the
Director
of
Finance
to bill tor underpayments and refimd
overpayments; and
generally
amend the law
governing
real property
payments.
By
add
ing
Montgomery County
Code
Chapter 52, Taxation
Section 52-2A
Boldface
Underlining
[Single boldface brackets]
Double underlining
[[Double boldface bracketsll
• •
Heading
or
defined
term.
Added
10
existing
law
by original bill.
Deletedfrom
existing
law by original bill.
Added
by
amendmem.
Deleted from existing law or the bill
by
amendment.
Existing
law
unaffected
by bill.
The
County
Council/or Montgomery County,
Maryland
approves
the/allowing
Act:
 PDF to HTML - Convert PDF files to HTML files
ExPEDITED
BIll
No. 42·17
Sec.!.
2
3
4
Section 52-2A is
added
as follows:
52-2A.
Advance payment of real property tax.
Payment
Authorized.
A property owner may make advance payment
of
W
County
real property tax in accordance with the provisions ofMD
Code,
Tax: Property,
§.
10-205, as amended.
(Q)
Calculation
Q[
Payment.
The
advance
payment must be calculated Qy
5
6
7
8
applying
the current
County
property
tax
rate to the
assessment
of the
property
owner's
real property for the prior year.
9
10
II
W
Application Q[Payment.
The
Director
of Finance
must
l!J2l2!y
the advance
payment first to any balance due
appearing
on the Real Property
Consolidated
Tax Bill for the property for which the
advance
payment
is
tendered. The Director of Finance must
l!J2l2!y
any remaining
amount
of
the
advance
payment
as
~
12
13
14
credit
against the total liability as finally
determined Qy the Director
on
the next
ensuing
Real Property
Consolidated
Tax Bill for the property for
which
the advance payment
has been made.
@
Overpayment and
Interest.
If
the
advance payment
exceeds
the
total
15
16
17
18
19
liability
shown on
the next ensuing Real Property
Consolidated
Tax Bill
for the
property
for which
the
advance
payment has been
made,
the
Director
of
Finance must
send
County
must not
~
~
20
21
refund to the property owner.
The
interest
on
the advance payment,
including
any
22
refund
attributable
to
the
advance payment.
23
24
W
S§parate fund
required.
The Department
of Finance
must
segregate
funds
received under this
Seclilm from other revenue the County collects.,
25
26
27
ill
Report,
By January 30
each year.
the Department of
Finance must send a
report
to the
County
Executiye
and County Council
on the
amount
of
adyaJNe...payments received in the previous calendar
year.
-2-
 PDF to HTML - Convert PDF files to HTML files
exPEDITED BILL No. 42-17
28
Sec. 2.
Implementation Authority.
29
30
31
32
33
34
35
36
37
38
The Director of Finance may take all
steps
necessary to
implement
this Act,
including requiring the property
owner
to
execute
a fonm prepared by the Director.
The
fonm may contain a statement that the property owner
acknowledges
that the
County
makes no representation
as
to
whether the
advance payment may be
deducted for Federal income tax purposes.
Sec.
3.
Expedited and
Retroactive
Effective
Date.
The Council declares that
this
legislation is necessary
for
the immediate
protection of the public interest. This Act takes
effect
on December 26, 20
17.
The
amendments in Section 1 apply to advance payments made
on
or after December 26,
2017.
-3-
 PDF to HTML - Convert PDF files to HTML files
EXPEDITED BILL No. 42-17
Approved:
Hans D. Riemer, President, County Council
~-
Approved:
Isiah Leggett, County Executive
Date
This is a correct copy ofCouncil action.
Linda
M.
Lauer
Clerk of
the
Council
Date
-4-
 PDF to HTML - Convert PDF files to HTML files
Expedited Bill No.
42-17
Concerning:
Real
Prooertv Tax
Advance Payment -
Authorized
Revised:
December
26. 2017
Draft
No.
1..
Introduced:
December 26. 2017
Enacted:
December 26.
2017
Executive:
Effective:
Sunset Date: None
Ch.
_
_
,
Laws of Mont. Co. _ _ __
'1:":J~~=::::====
COUNTY COUNCIL
FOR MONTGOMERY COUNTY, MARYLAND
Lead
Sponsor:
Council
President
Riemer
AN EXPEDITED ACT to:
(1)
(2)
(3)
(4)
authorize
the advance
payment of real property
tax;
establish
the method
of calculating
an
advance
payment of real property
tax;
authorize
the
Director
of
Finance
to bill tor underpayments and refimd
overpayments; and
generally
amend the law
governing
real property
payments.
By
add
ing
Montgomery County
Code
Chapter 52, Taxation
Section 52-2A
Boldface
Underlining
[Single boldface brackets]
Double underlining
[[Double boldface bracketsll
• •
Heading
or
defined
term.
Added
10
existing
law
by original bill.
Deletedfrom
existing
law by original bill.
Added
by
amendmem.
Deleted from existing law or the bill
by
amendment.
Existing
law
unaffected
by bill.
The
County
Council/or Montgomery County,
Maryland
approves
the/allowing
Act:
 PDF to HTML - Convert PDF files to HTML files
ExPEDITED
BIll
No. 42·17
Sec.!.
2
3
4
Section 52-2A is
added
as follows:
52-2A.
Advance payment of real property tax.
Payment
Authorized.
A property owner may make advance payment
of
W
County
real property tax in accordance with the provisions ofMD
Code,
Tax: Property,
§.
10-205, as amended.
(Q)
Calculation
Q[
Payment.
The
advance
payment must be calculated Qy
5
6
7
8
applying
the current
County
property
tax
rate to the
assessment
of the
property
owner's
real property for the prior year.
9
10
II
W
Application Q[Payment.
The
Director
of Finance
must
l!J2l2!y
the advance
payment first to any balance due
appearing
on the Real Property
Consolidated
Tax Bill for the property for which the
advance
payment
is
tendered. The Director of Finance must
l!J2l2!y
any remaining
amount
of
the
advance
payment
as
~
12
13
14
credit
against the total liability as finally
determined Qy the Director
on
the next
ensuing
Real Property
Consolidated
Tax Bill for the property for
which
the advance payment
has been made.
@
Overpayment and
Interest.
If
the
advance payment
exceeds
the
total
15
16
17
18
19
liability
shown on
the next ensuing Real Property
Consolidated
Tax Bill
for the
property
for which
the
advance
payment has been
made,
the
Director
of
Finance must
send
County
must not
~
~
20
21
refund to the property owner.
The
interest
on
the advance payment,
including
any
22
refund
attributable
to
the
advance payment.
23
24
W
S§parate fund
required.
The Department
of Finance
must
segregate
funds
received under this
Seclilm from other revenue the County collects.,
25
26
27
ill
Report,
By January 30
each year.
the Department of
Finance must send a
report
to the
County
Executiye
and County Council
on the
amount
of
adyaJNe...payments received in the previous calendar
year.
-2-
 PDF to HTML - Convert PDF files to HTML files
exPEDITED BILL No. 42-17
28
Sec. 2.
Implementation Authority.
29
30
31
32
33
34
35
36
37
38
The Director of Finance may take all
steps
necessary to
implement
this Act,
including requiring the property
owner
to
execute
a fonm prepared by the Director.
The
fonm may contain a statement that the property owner
acknowledges
that the
County
makes no representation
as
to
whether the
advance payment may be
deducted for Federal income tax purposes.
Sec.
3.
Expedited and
Retroactive
Effective
Date.
The Council declares that
this
legislation is necessary
for
the immediate
protection of the public interest. This Act takes
effect
on December 26, 20
17.
The
amendments in Section 1 apply to advance payments made
on
or after December 26,
2017.
-3-
 PDF to HTML - Convert PDF files to HTML files
EXPEDITED BILL No. 42-17
Approved:
Hans D. Riemer, President, County Council
~-
Approved:
Isiah Leggett, County Executive
Date
This is a correct copy ofCouncil action.
Linda
M.
Lauer
Clerk of
the
Council
Date
-4-