Maryland taxes a transfer twice, at recordation and again as transfer tax, with a county layer on top, and most jurisdictions will not let a deed through until the local lien position has been certified. Baltimore adds something almost unique in American property law: ground rents, where the house and the ground beneath it have different owners.
Federal tax rules are the same in every state. These three are set by Maryland and by the county where the property sits.
Maryland charges a state transfer tax plus county recordation and, in many counties, county transfer taxes. Who pays and how it applies to a gift with no consideration is confirmed when we prepare the deed. Where the tax falls on the grantee, it is ours.
In Baltimore and parts of the surrounding counties a house can sit on leased ground under a perpetually renewable ground rent, so what you own is the improvement and a leasehold rather than the fee. Separately, most Maryland jurisdictions require a lien certificate showing taxes and municipal charges paid before a deed is accepted. We check both before drafting.
Deeds are recorded with the county land records office for the county where the property sits. You sign before a notary wherever you live, and we handle the filing.
Four situations that recur across the state.
Each links to the full guide for that type, including how a donation compares with selling.
Six Marylands, from the mountains to the ocean.
Ground rents, sound brick row houses that will not appraise, and vacant lots between occupied properties.
Post-war suburban housing, small commercial and horse country acreage.
High values and low basis, so the gain on a sale is what most families are weighing.
Waterfront and creek property, tobacco ground long out of production, and rural acreage.
Farm ground, marsh and waterfront parcels, and small towns with more buildings than buyers.
Mountain acreage, former coal and rail towns, and housing with real winter carrying costs.
Maryland charges a state transfer tax plus county recordation and, in many counties, county transfer taxes. Who pays and how it applies to a gift with no consideration is confirmed when we prepare the deed. Where the tax falls on the grantee, it is ours.
No. We prepare the deed in the form Maryland requires for the county where the property sits, you sign before a notary where you live, and we record it with the circuit court land records office.
Yes, and it is a routine question here rather than an exotic one. What you hold is the improvement and a leasehold in the ground, and that is what transfers. Send the ground lease along with the deed and we will read both.
Maryland has a state income tax, and how it treats a charitable contribution is set by Maryland law rather than by us. Your federal deduction follows the usual IRS rules. Take the state question to your own advisor.
We do. Most Maryland jurisdictions require certification that property taxes and municipal charges are settled before a deed is accepted. It is a step in the sequence, not an obstacle, and the balance itself is part of the review.
We do not provide tax or legal advice. State and local transfer tax rules change; we confirm current requirements when we prepare each deed. Consult your own advisor.
The county and a parcel number are enough to start.
