{"data":{"id":"us-md/md.-code-tax-property-10-304","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 10–304","heading":"","body":"(a) As used in this section, “damaged property” means:\n(1) real property that is partially damaged or totally destroyed; or\n(2) personal property that is totally destroyed.\n(b) As to damaged property that should be removed from the assessment roll:\n(1) if the damage occurred during the 6-month period from the date of finality to the June 30 following, property tax is not due for the taxable year beginning on the following July 1;\n(2) if the damage occurred during the first month of the taxable year, 8% of the property tax is due;\n(3) if the damage occurred during the second month of the taxable year, 17% of the property tax is due;\n(4) if the damage occurred during the third month of the taxable year, 25% of the property tax is due;\n(5) if the damage occurred during the fourth month of the taxable year, 33% of the property tax is due;\n(6) if the damage occurred during the fifth month of the taxable year, 42% of the property tax is due;\n(7) if the damage occurred during the sixth month of the taxable year, 50% of the property tax is due;\n(8) if the damage occurred during the seventh month of the taxable year, 58% of the property tax is due;\n(9) if the damage occurred during the eighth month of the taxable year, 67% of the property tax is due;\n(10) if the damage occurred during the ninth month of the taxable year, 75% of the property tax is due;\n(11) if the damage occurred during the tenth month of the taxable year, 83% of the property tax is due;\n(12) if the damage occurred during the eleventh month of the taxable year, 91% of the property tax is due; and\n(13) if the damage occurred during the twelfth month of the taxable year, the full amount of property tax is due.\n(c) If property tax is paid on property that qualifies for a property tax abatement under this section, the property tax shall be refunded as provided by Title 14, Subtitle 9 of this article.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=10-304","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"10a85ef8c075b6abba1921c83d9e9ce70afbbe461c0a659c9c2e3a6fea7c5ac0","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-10-301","next":"us-md/md.-code-tax-property-10-305"},"notice":"GroundRules: Original legal text. Not legal advice."}