{"data":{"id":"us-md/md.-code-tax-property-8-235","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 8–235","heading":"","body":"(a) In this section, “normal repairs and maintenance”:\n(1) means an expenditure to replace original components of a building to maintain the physical character of the building in its current condition; and\n(2) includes:\n(i) interior or exterior painting;\n(ii) landscaping;\n(iii) fencing;\n(iv) replacing gutters or downspouts;\n(v) adding storm windows, storm doors, or weatherstripping;\n(vi) adding insulation;\n(vii) electric rewiring;\n(viii) replacing plumbing and light fixtures;\n(ix) replacing a furnace with more efficient oil or gas burners;\n(x) redecorating;\n(xi) installing new ceilings or wall surfaces;\n(xii) removing room partitions to change the shape of a room;\n(xiii) replacing a roof with a roof of a similar type and material;\n(xiv) replacing an existing driveway and lead walk;\n(xv) repairing a foundation because of structural defect or age if there is no enlargement of the improvement or building; and\n(xvi) replacing an existing air conditioner or other built–in appliance.\n(b) Normal repairs and maintenance may not be separately assessed for inclusion in the assessment of real property used for residential purposes.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=8-235","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"fb8cb81bf22eceea509747e1e2d23f9482b4608dc06a47ef08b3887c3eaeaf54","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-8-234","next":"us-md/md.-code-tax-property-8-236"},"notice":"GroundRules: Original legal text. Not legal advice."}