(a) An organization that owns property in Baltimore City that is not subject to property tax as of June 1, 2014, under § 7-202 or § 7-204 of this subtitle shall submit an application to the Department in accordance with this section: (1) beginning with April 1, 2016, on or before the earlier of April 1 of the year in which the property is assessed in accordance with the Department's 3- year cycle or April 1, 2017; and (2) on or before April 1 of each subsequent year in which the property is assessed in accordance with the Department's 3-year cycle. (b) The application shall: (1) be made on the form that the Department provides; (2) certify that each property owned by the organization in Baltimore City that is not subject to property tax is in current actual use for a tax-exempt purpose as enumerated in § 7-202 or § 7-204 of this subtitle; and (3) include a statement by a representative of the organization under oath that the facts stated in the application are true, correct, and complete. (c) A property subject to this section for which an application has not been filed on or before April 1 of a year in which an application is due under subsection (a) of this section shall be subject to property tax effective the following July 1. (d) A property for which an application is filed after April 1 of a year in which an application is due under subsection (a) of this section is not subject to property tax effective: (1) the next taxable year if the application is received on or after July 1 but on or before April 1; or (2) the second following taxable year if the application is received after April 1 but before July 1. (e) An organization that owns property subject to this section shall notify the Department and the Director of Finance of Baltimore City within 30 days after the property ceases to be used for a tax-exempt purpose as enumerated in § 7-202 or § 7-204 of this subtitle. §7-204.2. IN EFFECT // EFFECTIVE UNTIL DECEMBER 31, 2026 PER CHAPTERS 229 AND 230 OF 2023 // (a) A person who applies for an exemption under § 7-202 or § 7-204 of this subtitle for real property in Baltimore City may request that the exemption be applied retroactively for a period of up to 3 taxable years, ending with the taxable year in which the application is filed. (b) Subject to subsection (c) of this section and notwithstanding any other provision of this article: (1) the Department shall grant an exemption for all eligible taxable years to a person who requests a retroactive exemption under this section; and (2) Baltimore City and the State shall pay a refund to the person for any excess taxes paid due to a retroactive exemption granted under this section. (c) A retroactive exemption granted by the Department under this section: (1) is subject to the review and approval of the Baltimore City Solicitor and Baltimore City Department of Finance; and (2) may be granted only on a showing of good cause as to why the exemption was not applied for in a timely manner. (d) On or before December 1, 2023, and each December 1 through December 1, 2027, the Baltimore City Department of Finance shall submit to the Governor and, in accordance with § 2-1257 of the State Government Article, the General Assembly a report that indicates: (1) the number of requests for a retroactive exemption under this section that the Baltimore City Department of Finance received and approved during the immediately preceding year; and (2) any amounts refunded for a retroactive exemption under this section.
‹ Prev All Maryland sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.