{"data":{"id":"us-md/md.-code-tax-property-13-409","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 13–409","heading":"","body":"(a) Any county having a county transfer tax may provide for an exemption from the tax for an instrument of writing for residentially improved owner-occupied real property if the instrument of writing is accompanied by a statement under oath signed by each grantee or an agent of the grantee that:\n(1) (i) the grantee is an individual who has never owned in the State residential real property that has been the individual’s principal residence; and\n(ii) the residence will be occupied by the grantee as the grantee’s principal residence; or\n(2) (i) the grantee is a co-maker or guarantor of a purchase money mortgage or purchase money deed of trust as defined in § 12-108(i) of this article for the property; and\n(ii) the grantee will not occupy the residence as the co-maker’s or guarantor’s principal residence.\n(b) A statement under subsection (a) of this section by an agent of a grantee shall state that the statement:\n(1) is based on a diligent inquiry made by the agent with respect to the facts set forth in the statement; and\n(2) is true to the best of the knowledge, information, and belief of the agent.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=13-409","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"bea424dd92959099c3b9f4b78e8b2d308ed1dab50cb1077f94204c7e61549488","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-13-408","next":"us-md/md.-code-tax-property-13-410"},"notice":"GroundRules: Original legal text. Not legal advice."}