Current with changes from the 2024 Legislative Session
Section 14-906 - Property tax refund criteria(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: (1) a lower final property tax liability than the advance property tax payment made under § 10-205 of this article;(2) a lower final property tax liability than the estimated property tax payment made under § 10-210 of this article; or(3) a corrected assessment issued by the Department under § 11-103(c) of this article.(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.(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.