Maryland Code, Tax-Property § 10-304

(1) real property that is partially damaged or totally destroyed; or

(2) personal property that is totally destroyed.

(1) if the damage occurred during the 6-month period from the date of finality to the June 30 following, property tax is not due for the taxable year beginning on the following July 1;

(2) if the damage occurred during the first month of the taxable year, 8% of the property tax is due;

(3) if the damage occurred during the second month of the taxable year, 17% of the property tax is due;

(4) if the damage occurred during the third month of the taxable year, 25% of the property tax is due;

(5) if the damage occurred during the fourth month of the taxable year, 33% of the property tax is due;

(6) if the damage occurred during the fifth month of the taxable year, 42% of the property tax is due;

(7) if the damage occurred during the sixth month of the taxable year, 50% of the property tax is due;

(8) if the damage occurred during the seventh month of the taxable year, 58% of the property tax is due;

(9) if the damage occurred during the eighth month of the taxable year, 67% of the property tax is due;

(10) if the damage occurred during the ninth month of the taxable year, 75% of the property tax is due;

(11) if the damage occurred during the tenth month of the taxable year, 83% of the property tax is due;

(12) if the damage occurred during the eleventh month of the taxable year, 91% of the property tax is due; and

(13) if the damage occurred during the twelfth month of the taxable year, the full amount of property tax is due.