Baltimore Decoded

Accessible Law for All People

Transfer Tax

This is Subtitle 17 of the Baltimore City Code, titled “Transfer Tax.” It is part of Article 28, titled “Taxes.” It contains 16 laws.

Editor's Note: Ordinance 04-727 amended § 16-1 to increase the tax rate and added a new § 16-2. Section 3 of Ord. 04-727 provides that the Ordinance “takes effect on September 1, 2004, as to any instrument conveying title or securing a debt that contains a notary acknowledgment dated on or after September 1, 2004, and is presented for recordation on or after September 1, 2004.”
§ 17-1
Definitions.
§ 17-2
Tax imposed — In general.
§ 17-3
Tax imposed — Corporate transfers.
§ 17-4
Tax imposed — Other instruments.
§ 17-5
Taxable basis.
§ 17-6
Life estates, remainders, and reversions.
§ 17-7
Property partly outside City.
§ 17-8
Exemptions.
§ 17-9
Payment required for recordation.
§ 17-10
Interest and civil penalties.
§ 17-11
Liability for tax.
§ 17-12
Administration of subtitle.
§ 17-13
Appeals.
§ 17-14
Court Clerk not responsible for collections.
§ 17-15
{Reserved}
§ 17-16
Criminal penalties.