{"data":{"id":"us-md/md.-code-tax-property-7-204.2","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 7–204.2","heading":"","body":"// EFFECTIVE UNTIL DECEMBER 31, 2026 PER CHAPTERS 229 AND 230 OF 2023 //\n(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.\n(b) Subject to subsection (c) of this section and notwithstanding any other provision of this article:\n(1) the Department shall grant an exemption for all eligible taxable years to a person who requests a retroactive exemption under this section; and\n(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.\n(c) A retroactive exemption granted by the Department under this section:\n(1) is subject to the review and approval of the Baltimore City Solicitor and Baltimore City Department of Finance; and\n(2) may be granted only on a showing of good cause as to why the exemption was not applied for in a timely manner.\n(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:\n(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\n(2) any amounts refunded for a retroactive exemption under this section.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=7-204.2","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"ad2f4b9df4518c385b5a5d0b0ec2e2559ce707ce7ed1f1b06a1f87b454891881","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-7-204.1","next":"us-md/md.-code-tax-property-7-205"},"notice":"GroundRules: Original legal text. Not legal advice."}