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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Prop. § 8-233

§ 8-233

Official textmgaleg.maryland.gov12 subsections

# (a)

In this section, “change” includes an improvement or an addition.

# (b)

Subject to the provisions of this section, a change to a building may not be assessed to the owner of the building for the period of time that a resident of the building with a health or medical condition occupies the building if:

# (1)

the building is used as a dwelling; and

# (2)

the change to the building is required for the health or medical condition of the resident of the building.

# (c)

The owner of the building shall submit to the supervisor:

# (1)

a statement from a licensed physician showing sufficient evidence of medical necessity or a substantial physical inconvenience of the resident; and

# (2)

annually an affirmation that the resident lives in the building.

# (d)

The assessment of the changes exempted under this section may not exceed 10% of the total assessment of the real property on which the building is located.

# (e)

The Department shall adopt regulations to provide:

# (1)

criteria to determine what is sufficient evidence of a health or medical condition;

# (2)

the form of the annual affirmation of residence; and

# (3)

criteria to determine what changes are required for the health or medical condition.

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In this article (40 sections)
  1. gtp-8-213 · § 8-213
  2. gtp-8-214 · § 8-214
  3. gtp-8-215 · § 8-215
  4. gtp-8-216 · § 8-216
  5. gtp-8-217 · § 8-217
  6. gtp-8-218 · § 8-218
  7. gtp-8-219 · § 8-219
  8. gtp-8-220 · § 8-220
  9. gtp-8-221 · § 8-221
  10. gtp-8-222 · § 8-222
  11. gtp-8-223 · § 8-223
  12. gtp-8-224 · § 8-224
  13. gtp-8-225 · § 8-225
  14. gtp-8-226 · § 8-226
  15. gtp-8-227 · § 8-227
  16. gtp-8-228 · § 8-228
  17. gtp-8-229 · § 8-229
  18. gtp-8-230 · § 8-230
  19. gtp-8-231 · § 8-231
  20. gtp-8-232 · § 8-232
  21. gtp-8-233 · § 8-233
  22. gtp-8-234 · § 8-234
  23. gtp-8-235 · § 8-235
  24. gtp-8-236 · § 8-236
  25. gtp-8-237 · § 8-237
  26. gtp-8-238 · § 8-238
  27. gtp-8-239 · § 8-239
  28. gtp-8-240 · § 8-240
  29. gtp-8-302 · § 8-302
  30. gtp-8-303 · § 8-303
  31. gtp-8-401 · § 8-401
  32. gtp-8-402 · § 8-402
  33. gtp-8-403 · § 8-403
  34. gtp-8-404 · § 8-404
  35. gtp-8-405 · § 8-405
  36. gtp-8-406 · § 8-406
  37. gtp-8-407 · § 8-407
  38. gtp-8-408 · § 8-408
  39. gtp-8-409 · § 8-409
  40. gtp-8-410 · § 8-410
Full table of contents →