Maryland Land Instrument Intake Sheet: How to Fill It Out for Property Transfers

Every deed, mortgage, or lien recorded in Maryland's county land records must be accompanied by a Land Instrument Intake Sheet. It's the form that tells the Clerk of the Circuit Court what type of document you're recording, who the parties are, and how much transfer and recordation tax you owe.

For families handling property transfers through a power of attorney or estate administration, the Intake Sheet is one of the documents most likely to cause delays if filled out incorrectly.

What the Intake Sheet Does

The Land Instrument Intake Sheet serves three purposes:

1. Tax assessment: It calculates the recordation tax and transfer tax owed on the transaction
2. Indexing: It provides the Clerk's office with the information needed to index the instrument in the county land records
3. Exemption claims: It's where you claim any applicable tax exemptions — critical for estate transfers, family conveyances, and refinancings

The form is standardized across all Maryland counties, though individual counties may have supplemental requirements (such as Montgomery County's additional worksheet for county transfer tax calculations).

Key Sections and How to Complete Them

Grantor and Grantee Information

• Grantor: The person transferring the property. In a POA-authorized transfer, this is the principal's name, with a notation like "by [Agent Name], Attorney-in-Fact." In an estate transfer, this is "Estate of [Decedent Name], by [Personal Representative Name], Personal Representative."
• Grantee: The person receiving the property — the buyer, heir, or beneficiary.

Property Information

• Property address and tax account number (found on the annual property tax bill or the Maryland Department of Assessments and Taxation website)
• County where the property is located

Consideration and Tax Calculation

• Consideration: The amount paid for the property. For estate distributions to heirs where no money changes hands, the consideration is typically the property's fair market value as of the date of death
• Recordation tax: Calculated at the state rate of $7.00 per $500 of consideration (1.4%), plus any county surcharge
• Transfer tax: State rate of 0.5%, plus any county transfer tax

Exemptions

This section is critical for estate and family transfers. Common exemptions include:

• No consideration/family transfer: Transfers between certain family members (parent to child, spouse to spouse) may qualify for reduced or zero transfer tax
• Estate distribution: Property passing to heirs under a will or intestacy laws is typically exempt from state transfer tax — cite the probate case number and attach a copy of Letters of Administration
• Refinancing: A new mortgage on the same property with the same borrower is exempt from transfer tax and may qualify for a recordation tax credit on the previously taxed amount

If claiming an exemption, attach supporting documentation. The Clerk will reject the filing if the exemption claim isn't substantiated.

Documents Filed Alongside the Intake Sheet

A complete recording package typically includes:

1. The deed or mortgage — signed, notarized, and meeting all Real Property Article requirements
2. The Land Instrument Intake Sheet — completed with tax calculations
3. A Certificate of Preparation — signed by the Maryland attorney who prepared the deed, or by one of the parties if no attorney was involved
4. The power of attorney (if applicable) — must be recorded before or simultaneously with the deed under Real Property § 4-107
5. A Lien Certificate — required in counties that mandate proof of current property taxes before recording (Montgomery County, Queen Anne's County, and others)
6. Payment — recording fees ($20 for documents under 10 pages, $75 for 10+), plus all applicable taxes

Common Mistakes That Cause Rejections

Leaving the consideration blank for estate transfers: Even when no money changes hands, the Clerk needs a value to assess taxes. Use the fair market value or cite the applicable exemption with a $0 consideration and the exemption code.

Forgetting the Certificate of Preparation: This is the single most common reason for deed rejection. Every deed recorded in Maryland must include a certificate signed by the attorney who prepared it, or if self-prepared, by one of the parties to the transaction.

Wrong tax account number: The Clerk cross-references the tax account number with the county assessor's records. A mismatched number means the document can't be indexed correctly.

Missing Lien Certificate in counties that require one: If the county requires a Lien Certificate and you don't have one, the Clerk won't accept the recording package. Contact the county's Office of Finance to obtain one — all property taxes, assessments, and utility charges must be current.

Where to File

The Intake Sheet and accompanying documents are filed at the Clerk of the Circuit Court, Land Records Division in the county where the property is located. Most Maryland Circuit Court clerks accept in-person filings; some counties also accept electronic filings through the Maryland Electronic Courts (MDEC) system.

Filing hours, accepted payment methods, and turnaround times vary by county. Call ahead, especially if you're working under a closing deadline.

The Maryland Power of Attorney Kit includes a real estate recording checklist that walks through the entire Intake Sheet and filing package for POA-authorized property transfers.

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