§ 7-227

# (a)

Except for personal property used in connection with a business, occupation, or profession, personal property owned by an individual and located at the individual’s place of residence is not subject to valuation or to property tax.

# (b)

# (1)

Notwithstanding subsection (a) of this section, personal property is not subject to valuation or to property tax if the personal property is:

(i) owned by an individual;

(ii) located at the individual’s place of residence; and

(iii) used in connection with a family child care home that is registered under Title 9.5, Subtitle 3 of the Education Article.

# (2)

In Anne Arundel County, notwithstanding subsection (a) of this section, personal property is not subject to valuation or to property tax if the personal property is:

(i) owned by an individual;

(ii) located at the individual’s place of residence; and

(iii) used in connection with a large family child care home that is registered under Title 9.5, Subtitle 3 of the Education Article.

# (c)

# (1)

Notwithstanding subsection (a) of this section, personal property is not subject to valuation or to property tax if:

(i) the personal property is owned by an individual and is used in connection with a business, occupation, or profession that is located at the individual’s principal residence; and

(ii) the sum total of the personal property, excluding vehicles exempt under § 7–230 of this subtitle, had a total original cost of less than $20,000.

# (2)

If the individual attests to owning a sum total of personal property with an original cost of less than $20,000, the Department may not:

(i) collect personal property information from the individual; or

(ii) require the individual to submit a personal property tax return.