# Tax - Property (GTP)

## Title 8. Valuation and Assessment

### Subtitle 2. Assessment Procedures

#### Section 8-234

(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 Sec.Sec. 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.

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