{"data":{"id":"us-md/md.-code-tax-property-13-407","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 13–407","heading":"","body":"(a) In this section, “total rate of tax” means the rate of tax imposed for the agricultural land transfer tax under § 13–303(a) of this title plus the rate of tax for a county transfer tax imposed under this section.\n(b) (1) Unless a greater rate of tax was imposed before July 1, 1979, a county may not impose county transfer tax on a transfer subject to the agricultural land transfer tax under Subtitle 3 of this title at a rate greater than the county rate applicable to the transfer of improved residential property in that county.\n(2) If a county has imposed a county transfer tax at a rate that exceeds the rate applicable to the transfer of improved residential property, the total rate of tax that applies to a transfer subject to the agricultural land transfer tax may not exceed 5% plus the rate that applies to improved residential property under the county transfer tax.\n(3) If the total rate of tax that applies to a transfer subject to the agricultural land transfer tax exceeds the maximum rate allowed under paragraph (2) of this subsection:\n(i) the agricultural land transfer tax is payable at the rate specified in § 13–303(a) of this title; and\n(ii) the rate of the county transfer tax shall be reduced as necessary to comply with the 5% limit.\n(c) After July 1, 1979, for the transfer of land subject to the agricultural land transfer tax, a county may not:\n(1) impose a county transfer tax at a rate above the rate that was in effect on July 1, 1979; or\n(2) increase the rate of a county transfer tax above the rate that was in effect on July 1, 1979.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=13-407","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"da56342bd92bc633e65016558a319062acb8aa6a2c8702b7d5fdcedb21ab8e78","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-13-406","next":"us-md/md.-code-tax-property-13-408"},"notice":"GroundRules: Original legal text. Not legal advice."}