§ 2–218
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 2-218 (2026)
Title 2. State Department of Assessments and Taxation
Subtitle 2. Powers and Duties
§ 2–218LinkCopy Citation
(a)
The Department may request documentation to verify that a dwelling is the principal residence of a homeowner.
(b)
The documentation requested under subsection (a) of this section may include, but is not limited to, requiring an individual to execute a sworn affidavit regarding residency for the purposes of:
(1)
voting;
(2)
driver’s license address; and
(3)
income tax filing.
(c)
Failure to provide the requested information under this section within 30 days from the date of a request shall result in a dwelling being designated as not a principal residence for purposes of this article.