::Business Real Property REPORTING OF TRANSFERS OF CONTROLLING INTEREST
IN REAL PROPERTY ENTITIESThe Maryland Department of Assessments and Taxation is the location where “transfers of controlling interest in real property entities” must be reported and the applicable county and State recordation or transfer taxes must be paid under a new law taking effect on July 1, 2008.
On these pages of the Department’s website you will find:
- the form for reporting a transfer of a controlling interest
- the instructions for completing the form
- the regulations the Department has promulgated to assist in the administration of this new law
- a set of the most commonly asked questions about this new law
- a link to the county and State recordation and transfer tax rates
- a list of entities who have filed transfer reports and a pdf version of the document.
Filed Reports of Transfer of Controlling Interest
Real Property Entity Date of Transfer Real Property Entity Date of Transfer 7/29/10 7/24/09 2/26/10 1/3/12 8/3/11 9/21/11 9/9/09 11/14/11 2/14/11 1/12/12 3/2/10 11/3/08 1/12/09 6/26/09 7/29/11 1/20/10 9/24/08 11/3/08 7/9/10 10/28/08 7/9/10 10/28/08 3/8/11 10/28/08 1/14/10 10/10/08 5/20/09 SCP 2005-C21-513, LLC (2nd filing) 1/13/2010 6/16/10 10/23/08 6/16/10 SCP 2005B-C19-509, LLC (2nd filing) 1/13/2010 6/16/10 6/15/08 2/18/11 9/22/09 12/4/09 10/24/08 10/23/09 6/6/11 12/18/08 5/23/11 5/6/09 6/13/11 1/20/12 6/9/11 12/30/08 10/13/11 2/4/11 8/3/10 12/2/10 8/3/10 12/15/10 7/21/10 12/27/10 6/13/11 7/17/09 7/17/09 9/28/11 10/7/10 11/19/10 8/9/10 5/15/09 7/9/09 7/21/11 1/6/12 8/12/08 12/19/11If you have individual questions about the new law or a particular filing, there are two dedicated means to contact the Department. First, you may e-mail the question to: transfercontrollinginterest@dat.state.md.us A second way to submit your inquiry is to fax the question, other related information, and a telephone number of the person to be contacted to: (410) 333-7097. Submitting the inquiry by fax has the advantage of enabling the filer to include a diagram of more complex transfers to assist the Department in providing a complete response to all questions.