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<section article="gtp" article_name="Tax - Property" number="8-226" title_number="8" title_name="Valuation and Assessment" subtitle_number="2" subtitle_name="Assessment Procedures">
  <level label="a">
    <text>The General Assembly states that it is in the general public interest to provide for the valuation and assessment of rezoned real property that is used for residential purposes on the basis of that use and not upon a greater value attributable to a change in zoning through comprehensive rezoning not initiated or requested by the homeowner or anyone having an interest in the property.</text>
  </level>
  <level label="b">
    <level label="1">
      <text>In this section and §§ 8–227 and 8–228 of this subtitle the following words have the meanings indicated.</text>
    </level>
    <level label="2">
      <text>“Dwelling” means a house that is used as the principal residence of a homeowner and the lot or curtilage on which the house is erected.</text>
    </level>
    <level label="3">
      <text>“Homeowner” means an individual who:</text>
      <level label="i">
        <text>actually resides in a dwelling in which the individual has a legal interest; or</text>
      </level>
      <level label="ii">
        <text>under a court order or separation agreement, permits a spouse, a former spouse, or a child or the individual’s family to reside, without payment of rent, in a dwelling in which the individual has a legal interest.</text>
      </level>
    </level>
    <level label="4">
      <text>“Legal interest” includes an interest in a dwelling:</text>
      <level label="i">
        <text>as sole owner;</text>
      </level>
      <level label="ii">
        <text>as a joint tenant;</text>
      </level>
      <level label="iii">
        <text>as a tenant in common;</text>
      </level>
      <level label="iv">
        <text>as a tenant by the entireties;</text>
      </level>
      <level label="v">
        <text>through membership in a cooperative;</text>
      </level>
      <level label="vi">
        <text>under a land installment contract, as defined in § 10–101 of the Real Property Article; or</text>
      </level>
      <level label="vii">
        <text>as a holder of a life estate.</text>
      </level>
    </level>
    <level label="5">
      <text>“Rezoned real property” means a dwelling that:</text>
      <level label="i">
        <text>has been owned and occupied by a homeowner for at least 3 years prior to a zoning change described in item (iii) of this paragraph;</text>
      </level>
      <level label="ii">
        <text>was zoned as residential at the time of acquisition; and</text>
      </level>
      <level label="iii">
        <text>has been rezoned from a residential to a commercial or industrial zoning classification through comprehensive rezoning not initiated or requested by the homeowner or anyone having an interest in the property.</text>
      </level>
    </level>
  </level>
</section>
