{"data":{"id":"us-md/md.-code-tax-property-14-906","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 14–906","heading":"","body":"(a) A person shall receive a refund of excess property tax paid on property without submitting a refund claim to the collector if the payment is erroneous due to:\n(1) a lower final property tax liability than the advance property tax payment made under § 10-205 of this article;\n(2) a lower final property tax liability than the estimated property tax payment made under § 10-210 of this article; or\n(3) a corrected assessment issued by the Department under § 11-103(c) of this article.\n(b) If a person submits a refund claim to the collector within the time required by § 14-915 of this subtitle, the person shall receive a refund of excess property tax paid on personal property if the payment is erroneous due to a lower final property tax liability than the advance property tax payment made under § 10-206 of this article.\n(c) A person may claim a refund of the excess property tax liability fee if the payment is erroneous due to a lower final property tax liability than the advance payment made under § 10-205 of this article.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=14-906","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"0283c0c6c8d2c0249193354b20596f8fd56402af6b90916242eb2cacf38c4bd1","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-14-905","next":"us-md/md.-code-tax-property-14-907"},"notice":"GroundRules: Original legal text. Not legal advice."}