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136-14. Payment of Tax
A. An applicant for a building permit for new residential construction (except for construction of a building replacing a dwelling) or for building construction that results in the change in the use of a property from any other use to residential use shall pay the building excise tax at the time of the issuance of the permit or in installments as shown in the table below. The first installment shall be paid by check made payable to the Calvert County Treasurer before the issuance of a building permit or for a change of use. The second and third payments shall be billed on the tax bill for the property for the two tax years immediately following the tax year in which the first payment was made. Early payment of any balance due on the building excise tax is permitted. Payment of the tax for commercial, industrial, and institutional buildings shall be made at the time the building permit is issued.

Type of Residential Structure or Unit
Total Tax
Due at Permit Issuance
Second Installment
Third Installment
Single-family detached
$12,950
$4,550
$4,200
$4,200
Single-family attached
$10,325
$3,675
$3,325
$3,325
Manufactured (mobile) home
$9,050
$3,250
$2,900
$2,900
Apartment
$7,750
$2,817
$2,467
$2,466
Bona fide elderly unit
$5,150
$1,950
$1,600
$1,600

B. The building excise tax, which appears on the tax bill, is a lien against the real property and shall be enforced in the same manner as are county real property taxes, and shall have the same priority and bear the same interest and penalties as county real property taxes for lien purposes.

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