Title 18 — Subtitle 06. Exemptions

The property of a blind person, held with the spouse as tenants by the entireties, is entitled to exemption.

In tenancy in common and joint tenancy, the exemption is applied only to the undivided interest of the joint tenant or tenant in common, not against the total assessed valuation.

If an agreement for payment in lieu of taxes is made by a local government, the office of the supervisor of assessments in the respective counties shall be notified and provided with the following:

There is no change in the status of the account unless this information is provided.

Definition.

The Department may request documentation to verify that a dwelling house is the legal or principal residence of an applicant. This documentation may include, but is not limited to, requiring an applicant to execute a sworn affidavit regarding residency for purposes of voting, driver's license address, and income tax filing. Failure to provide the requested information within 30 days of the date of a request shall result in a dwelling house being designated as not a legal or principal residence for purposes of the exemption provided in Tax-Property Article, §7-208, Annotated Code of Maryland.

A dwelling house in this State will not qualify as the legal or principal residence of an applicant if another dwelling is the applicant’s legal or principal residence, either within or outside the State.