§ 13–409
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 13-409 (2026)
Title 13. Transfer Taxes
Subtitle 4. County Transfer Taxes -- in General
§ 13–409LinkCopy Citation
(a)
Any county having a county transfer tax may provide for an exemption from the tax for an instrument of writing for residentially improved owner-occupied real property if the instrument of writing is accompanied by a statement under oath signed by each grantee or an agent of the grantee that:
(1)
(i)
the grantee is an individual who has never owned in the State residential real property that has been the individual’s principal residence; and
(ii)
the residence will be occupied by the grantee as the grantee’s principal residence; or
(2)
(i)
the grantee is a co-maker or guarantor of a purchase money mortgage or purchase money deed of trust as defined in § 12-108(i) of this article for the property; and
(ii)
the grantee will not occupy the residence as the co-maker’s or guarantor’s principal residence.
(b)
A statement under subsection (a) of this section by an agent of a grantee shall state that the statement:
(1)
is based on a diligent inquiry made by the agent with respect to the facts set forth in the statement; and
(2)
is true to the best of the knowledge, information, and belief of the agent.