Moved out of Maryland - Local taxes?

[scarletgrace]

I moved out of Maryland (Montgomery County) in November of 2022. My understanding of local taxes in Maryland is that they are based on your address on December 31st. I found this out in 2021 when I moved counties at the end of the year and had to pay a year's worth of the higher tax rate. 

As I did not live in any Maryland county on December 31st, 2022 - am I still required to pay local taxes to Montgomery county for 2022?  Do anyone have a link to the actual language of the law?  

[MaryK4 · Accepted solution]

Yes, you have to pay local taxes for the time you were a resident.

From the 502 Instructions:

Use the county (or Baltimore City) you resided in on the last day of the tax year and which you showed in the box at the top of Form 502.  Whenever the term “tax year” is used in these instructions, it means that portion of the year in which you were a resident of Maryland. If you began residence in Maryland in 2022,
the last day of the “tax year” was December 31, 2022. If you ended residence in Maryland in 2022, the last day of the “tax year” was the day before you established residence in another state.  See 2023 Income Tax Forms.

[scarletgrace]

Thank you! That helped me find the exact language.