# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 02 — Real Property Assessments

### Chapter 04 — Additions for Medical Necessity

**Authority:** Tax-Property Article, §§2-201, 2-202, and 8-233, Annotated Code of Maryland

**Administrative History:** Effective date: January 7, 1982 (8:26 Md. R. 2106)

**Administrative History:** Regulation .01A amended effective September 19, 1988 (15:19 Md. R. 2248)

#### 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.

#### 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.