# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 02 — Real Property Assessments

### Chapter 04 — Additions for Medical Necessity

#### Regulation .01 Application and Attestation.

*COMAR 18.02.04.01*

A. Application shall be made on form number RP-1, which may be obtained from local assessment offices.

B. The application shall be prepared by the physician of the property owner and signed attesting that the improvements were needed for medical reasons and that the person resides in the residence.