{"data":{"id":"us-md/md.-code-tax-property-8-233","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 8–233","heading":"","body":"(a) In this section, “change” includes an improvement or an addition.\n(b) Subject to the provisions of this section, a change to a building may not be assessed to the owner of the building for the period of time that a resident of the building with a health or medical condition occupies the building if:\n(1) the building is used as a dwelling; and\n(2) the change to the building is required for the health or medical condition of the resident of the building.\n(c) The owner of the building shall submit to the supervisor:\n(1) a statement from a licensed physician showing sufficient evidence of medical necessity or a substantial physical inconvenience of the resident; and\n(2) annually an affirmation that the resident lives in the building.\n(d) The assessment of the changes exempted under this section may not exceed 10% of the total assessment of the real property on which the building is located.\n(e) The Department shall adopt regulations to provide:\n(1) criteria to determine what is sufficient evidence of a health or medical condition;\n(2) the form of the annual affirmation of residence; and\n(3) criteria to determine what changes are required for the health or medical condition.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=8-233","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"9fde5f2dc2e723c876abd607f178d7f95ecd61c0c9278be6adaeccfcaa597c3f","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-8-232","next":"us-md/md.-code-tax-property-8-234"},"notice":"GroundRules: Original legal text. Not legal advice."}