# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 06 — Exemptions

### Chapter 01 — The Blind

#### Regulation .01 Receiving Exemption.

*COMAR 18.06.01.01*

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

B. 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.