# Tax - Property (GTP)

## Title 2. State Department of Assessments and Taxation

### Subtitle 2. Powers and Duties

#### Section 2-218

(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.

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Md. Code Ann., Tax-Prop. (as displayed at mgaleg.maryland.gov, October 16, 2026)