# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 07 — Property Tax Credits

### Chapter 03 — Homestead Property Tax Credit Program

#### Regulation .02 Verification of Owner Occupancy.

*COMAR 18.07.03.02*

The Department may request documentation to verify that a dwelling is the principal residence of a homeowner. This documentation may include, but is not limited to, requiring an individual 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 from the date of a request shall result in a dwelling being designated as non-owner-occupied for purposes of the Homestead Property Tax Credit.