# Tax - Property (GTP)

## Title 8. Valuation and Assessment

### Subtitle 2. Assessment Procedures

#### Section 8-235

(a) In this section, "normal repairs and maintenance":

  (1) means an expenditure to replace original components of a building to maintain the physical character of the building in its current condition; and

  (2) includes:

    (i) interior or exterior painting;

    (ii) landscaping;

    (iii) fencing;

    (iv) replacing gutters or downspouts;

    (v) adding storm windows, storm doors, or weatherstripping;

    (vi) adding insulation;

    (vii) electric rewiring;

    (viii) replacing plumbing and light fixtures;

    (ix) replacing a furnace with more efficient oil or gas burners;

    (x) redecorating;

    (xi) installing new ceilings or wall surfaces;

    (xii) removing room partitions to change the shape of a room;

    (xiii) replacing a roof with a roof of a similar type and material;

    (xiv) replacing an existing driveway and lead walk;

    (xv) repairing a foundation because of structural defect or age if there is no enlargement of the improvement or building; and

    (xvi) replacing an existing air conditioner or other built-in appliance.

(b) Normal repairs and maintenance may not be separately assessed for inclusion in the assessment of real property used for residential purposes.

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