§ 8–234
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 8-234 (2026)
Title 8. Valuation and Assessment
Subtitle 2. Assessment Procedures
§ 8–234LinkCopy Citation
(a)
In this section, “mobile home” includes a trailer, a house trailer, a trailer coach, or a mobile home that:
(1)
is used or can be used for residential purposes; and
(2)
is permanently attached to land or connected to utility, water, or sewage facilities.
(b)
Except as provided in subsection (c) of this section and notwithstanding §§ 7-220, 7-230, and 7-231 of this article, a mobile home shall be assessed to the owner of the land on which the mobile home is located on the same basis as improvements to real property.
(c)
A mobile home may not be assessed under this section if it:
(1)
is unoccupied and for sale; or
(2)
is located temporarily in a rented space in a trailer park or mobile home court.