# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 02 — Real Property Assessments

### Chapter 04 — Additions for Medical Necessity

#### Regulation .02 Qualification.

*COMAR 18.02.04.02*

A. Sufficient evidence of medical necessity is required and must be attested to by a physician for the improvement made. Determination will be made on a case-by-case basis.

B. Credit may not be given for any improvement that is not a specific addition to the value of the property and valued for assessment purposes.