Expedited Bill No.
42-17
Concerning: Real
ProDertv Tax
Advance Payment - Authorized
Revised: December 26, 2017 Draft No.
~
Introduced:
December 26,2017
Enacted:
December 26, 2017
Executive:
December 26, 2017
Effective:
December 26, 2017
Sunset Date:
~No=n.:..::e,--
_ _ _ _ __
Ch.
~,
Laws of Mont. Co.
2017
COUNTY COUNCIL
FOR MONTGOMERY COUNTY, MARYLAND
Lead Sponsor: Council President Riemer
AN EXPEDITED ACT
to:
(1)
authorize the advance payment of real property tax;
(2)
establish the method of calculating an advance payment of real property tax;
(3)
authorize the Director of Finance to bill for underpayments and refund
overpayments; and
(4)
generally amend the law governing real property payments.
By adding
Montgomery County Code
Chapter 52, Taxation
Section 52-2A
Boldface
Underlining
[Single boldface brackets]
Double underlining
[[Double boldface brackets]]
* * *
Heading or defined term.
Added to existing law by original bill.
Deletedfrom existing law by original bill.
Added by amendment. '
Deletedfrom existing law or the bill by amendment.
Existing law unaffected by bill.
The County Council for Montgomery County, Maryland approves the following
Act
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EXPEDITED BILL
No. 42-17
1
Sec. 1.
52-2A.
Section 52-2A is added as follows:
2
3
4
5
Advance payment of real property tax.
Payment Authorized.
A property owner may make advance payment of
ill}
County real property tax in accordance with the provisions ofMD Code,
Tax: Property,.§. 10-205, as amended.
6
7
8
(Q}
Calculation
Q[
Payment.
The advance payment must be calculated.by
applying the current County property tax rate to the assessment of the
property owner's real property for the prior year.
~
9
10
11
Application gfPayment.
The Director of Finance must.illmlY 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 apply any remaining amount of
the advance payment as
~
12
13
14
15
16
credit against the total liability as fmally
determined .by the Director on the next ensuing Real Property
Consolidated Tax Bill for the property for which the advance payment
has been made.
17
18
19
@
Overpayment and Interest.
If the advance payment exceeds the total
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
23
refund attributable to the advance payment.
W
ill
Separate fund required.
The Department of Finance must segregate funds
24
25
received under this Section from other revenue the County collects.
Report.
By January 30 each year. the Department of Finance must send a
26
27
report to the County Executive and County Council on the amount of
advance payments received in the previous calendar year.
-2-
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EXPEDITED BILL
No. 42-17
28
29
30
31
32
33
34
35
36
37
38
Sec. 2.
Implementation Authority.
The Director of Finance may take all steps necessary to implement this Act,
including requiring the property owner to execute a form prepared by the Director.
The form 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, 2017. The
amendments in Section 1 apply to advance payments made on or after December 26,
2017.
-3-
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EXPEDITED
BILL
No. 42-17
Approved:
Hans D. Riemer, President, County Council
Approved:
~-
I£ate
This is a correct copy o/Council action.
LindaM. Lauer
Clerk of the Council
Date
-4-
 PDF to HTML - Convert PDF files to HTML files
Expedited Bill No.
42-17
Concerning: Real
ProDertv Tax
Advance Payment - Authorized
Revised: December 26, 2017 Draft No.
~
Introduced:
December 26,2017
Enacted:
December 26, 2017
Executive:
December 26, 2017
Effective:
December 26, 2017
Sunset Date:
~No=n.:..::e,--
_ _ _ _ __
Ch.
~,
Laws of Mont. Co.
2017
COUNTY COUNCIL
FOR MONTGOMERY COUNTY, MARYLAND
Lead Sponsor: Council President Riemer
AN EXPEDITED ACT
to:
(1)
authorize the advance payment of real property tax;
(2)
establish the method of calculating an advance payment of real property tax;
(3)
authorize the Director of Finance to bill for underpayments and refund
overpayments; and
(4)
generally amend the law governing real property payments.
By adding
Montgomery County Code
Chapter 52, Taxation
Section 52-2A
Boldface
Underlining
[Single boldface brackets]
Double underlining
[[Double boldface brackets]]
* * *
Heading or defined term.
Added to existing law by original bill.
Deletedfrom existing law by original bill.
Added by amendment. '
Deletedfrom existing law or the bill by amendment.
Existing law unaffected by bill.
The County Council for Montgomery County, Maryland approves the following
Act
 PDF to HTML - Convert PDF files to HTML files
EXPEDITED BILL
No. 42-17
1
Sec. 1.
52-2A.
Section 52-2A is added as follows:
2
3
4
5
Advance payment of real property tax.
Payment Authorized.
A property owner may make advance payment of
ill}
County real property tax in accordance with the provisions ofMD Code,
Tax: Property,.§. 10-205, as amended.
6
7
8
(Q}
Calculation
Q[
Payment.
The advance payment must be calculated.by
applying the current County property tax rate to the assessment of the
property owner's real property for the prior year.
~
9
10
11
Application gfPayment.
The Director of Finance must.illmlY 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 apply any remaining amount of
the advance payment as
~
12
13
14
15
16
credit against the total liability as fmally
determined .by the Director on the next ensuing Real Property
Consolidated Tax Bill for the property for which the advance payment
has been made.
17
18
19
@
Overpayment and Interest.
If the advance payment exceeds the total
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
23
refund attributable to the advance payment.
W
ill
Separate fund required.
The Department of Finance must segregate funds
24
25
received under this Section from other revenue the County collects.
Report.
By January 30 each year. the Department of Finance must send a
26
27
report to the County Executive and County Council on the amount of
advance payments received in the previous calendar year.
-2-
 PDF to HTML - Convert PDF files to HTML files
EXPEDITED BILL
No. 42-17
28
29
30
31
32
33
34
35
36
37
38
Sec. 2.
Implementation Authority.
The Director of Finance may take all steps necessary to implement this Act,
including requiring the property owner to execute a form prepared by the Director.
The form 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, 2017. 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:
~-
I£ate
This is a correct copy o/Council action.
LindaM. Lauer
Clerk of the Council
Date
-4-