Is Maryland state tax based solely on residence on Dec 31? I moved between MD counties mid-year into one with a higher tax rate, & have to pay that rate for full year?

[Rachel_W · Accepted solution]

Yes, the Maryland County tax is solely based on your residence on December 31st.  

So, unfortunately, even though you lived in a county with a lower tax rate half the year, you still have to pay the higher rate for the full year based on the county you lived in on the last day of the year.