reglab/housing_qa huggingface dataset:
MD. Tax - Property Code Ann. §  8-226 (2021)
2021 Maryland Statutes|Tax - Property|Title 8 - Valuation and Assessment|Subtitle 2 - Assessment Procedures|Part II - Use Assessments|Section 8-226 - Assessing Rezoned Real Property -- Legislative Intent; Definitions

    (a)    The General Assembly states that it is in the general public interest to provide for the valuation and assessment of rezoned real property that is used for residential purposes on the basis of that use and not upon a greater value attributable to a change in zoning through comprehensive rezoning not initiated or requested by the homeowner or anyone having an interest in the property.    (b)    (1)    In this section and §§ 8–227 and 8–228 of this subtitle the following words have the meanings indicated.        (2)    “Dwelling” means a house that is used as the principal residence of a homeowner and the lot or curtilage on which the house is erected.        (3)    “Homeowner” means an individual who:            (i)    actually resides in a dwelling in which the individual has a legal interest; or            (ii)    under a court order or separation agreement, permits a spouse, a former spouse, or a child or the individual’s family to reside, without payment of rent, in a dwelling in which the individual has a legal interest.        (4)    “Legal interest” includes an interest in a dwelling:            (i)    as sole owner;            (ii)    as a joint tenant;            (iii)    as a tenant in common;            (iv)    as a tenant by the entireties;            (v)    through membership in a cooperative;            (vi)    under a land installment contract, as defined in § 10–101 of the Real Property Article; or            (vii)    as a holder of a life estate.        (5)    “Rezoned real property” means a dwelling that:            (i)    has been owned and occupied by a homeowner for at least 3 years prior to a zoning change described in item (iii) of this paragraph;            (ii)    was zoned as residential at the time of acquisition; and            (iii)    has been rezoned from a residential to a commercial or industrial zoning classification through comprehensive rezoning not initiated or requested by the homeowner or anyone having an interest in the property.
MD. Tax - Property Code Ann. §  8-227 (2021)
2021 Maryland Statutes|Tax - Property|Title 8 - Valuation and Assessment|Subtitle 2 - Assessment Procedures|Part II - Use Assessments|Section 8-227 - Assessing Rezoned Real Property -- Residential Use Assessment

    (a)    (1)    For property to be assessed as rezoned real property under this section and §§ 8-226 and 8-228 of this subtitle:            (i)    the homeowner shall apply to the supervisor on or before April 1 of the taxable year preceding the taxable year for which the use assessment is sought; and            (ii)    the application shall establish to the satisfaction of the Department that the property is rezoned real property.        (2)    For good cause the Department may accept an application after April 1 but on or before May 1 of the taxable year preceding the taxable year for which the use assessment is sought.        (3)    The county shall assist in the verification of the initiation of zoning changes that occurred prior to July 1, 1990.    (b)    (1)    Rezoned real property shall be assessed based upon its residential use and not upon a use allowed under a commercial or industrial zoning classification.        (2)    Rezoned real property shall be treated as residential real property for property assessment purposes, including the grant of property tax credits or other benefits provided under this article or local law.    (c)    The Department shall adopt regulations to carry out the residential use assessment provided under this section and §§ 8-226 and 8-228 of this subtitle.    (d)    The Department shall give notice to homeowners of properties that have been rezoned to a commercial or industrial classification of the possible residential use assessment provided under this section and §§ 8-226 and 8-228 of this subtitle. The notice shall include any information needed to convey:        (1)    eligibility requirements;        (2)    filing deadlines;        (3)    applicable limitations; and        (4)    contact information for application forms.    (e)    The Department shall notify an applicant in writing if the applicant is not eligible for the residential use assessment.
MD. Tax - Property Code Ann. §  8-228 (2021)
2021 Maryland Statutes|Tax - Property|Title 8 - Valuation and Assessment|Subtitle 2 - Assessment Procedures|Part II - Use Assessments|Section 8-228 - Assessing Rezoned Real Property -- Termination of Status; Penalties

    (a)    If a part of any rezoned real property is subdivided by a recorded plat, is used for a purpose other than a residential use, or is transferred to someone other than an immediate family member of the owner, the property ceases to be rezoned real property and the residential use assessment under this section and §§ 8-226 and 8-227 of this subtitle shall terminate and the Department shall value and assess the property in accordance with the provisions of Subtitle 1 of this title.    (b)    If the residential use assessment is terminated under subsection (a) of this section, the homeowner who paid taxes based on the residential use assessment shall pay to the Department a penalty as calculated in subsection (c) of this section.    (c)    (1)    The penalty due is calculated based on the difference between the assessment of the property based on its residential use as rezoned real property and the assessment required under subsection (a) of this section multiplied by the sum of the State, county, and municipal tax rates for the current tax year.        (2)    The total penalty due is equal to the amount determined in paragraph (1) of this subsection multiplied by the number of years, not exceeding 3, for which the homeowner received a residential use assessment under this section and §§ 8-226 and 8-227 of this subtitle.        (3)    Annual interest at the rate of 12% shall apply to the penalty calculated under this subsection.    (d)    The proceeds of the penalty collected under this section shall be distributed to the State, county, and municipal governments in the proportion that each tax rate bears to the total of the State, county, and municipal tax rates.
MD. Tax - Property Code Ann. §  8-229 (2021)
2021 Maryland Statutes|Tax - Property|Title 8 - Valuation and Assessment|Subtitle 2 - Assessment Procedures|Part III - Special Assessments|Section 8-229 - Assessing of Minerals

    If minerals and mineral rights are owned separately from the land in which they are located, the supervisor may assess the minerals and mineral rights separately from the land.
MD. Tax - Property Code Ann. §  8-230 (2021)
2021 Maryland Statutes|Tax - Property|Title 8 - Valuation and Assessment|Subtitle 2 - Assessment Procedures|Part III - Special Assessments|Section 8-230 - Assessing of Improvements Damaged by Fire, Flood, or Shifting Land

    (a)    In this section, “improvements” means improvements made before January 1, 1977, to real property:        (1)    occupied by the owner; and        (2)    used as the principal place of residence of the owner.    (b)    Except for flooding solely caused by tidal water, improvements shall be assessed on the basis of the reduced value of the improvements if the improvements had been damaged by and were subject to a substantial threat of recurring damage by:        (1)    flooding;        (2)    shifting land masses; or        (3)    unstable soils or soil fault conditions.
MD. Tax - Property Code Ann. §  8-231 (2021)
2021 Maryland Statutes|Tax - Property|Title 8 - Valuation and Assessment|Subtitle 2 - Assessment Procedures|Part III - Special Assessments|Section 8-231 - Assessing of Improvements -- Property Damaged or Destroyed by Natural Occurrences

    If the assessment of real property used for purposes other than commercial purposes is not reduced or abated because of damage or destruction from flood, fire, storm, or any natural occurrence, the replacement or restoration of the real property by real property of comparable size, quality, construction, and utility may not be assessed at an amount greater than the assessment of the real property before the damage or destruction until the next assessment under § 8-104(b) of this title.
MD. Tax - Property Code Ann. §  8-232 (2021)
2021 Maryland Statutes|Tax - Property|Title 8 - Valuation and Assessment|Subtitle 2 - Assessment Procedures|Part III - Special Assessments|Section 8-232 - Assessing of Improvements -- Manure Banks

    A manure bank or other facility located above or below the ground and used for the storage of animal wastes from poultry or agricultural livestock production may not be assessed to the owner of the real property on which it is located.
MD. Tax - Property Code Ann. §  8-233 (2021)
2021 Maryland Statutes|Tax - Property|Title 8 - Valuation and Assessment|Subtitle 2 - Assessment Procedures|Part III - Special Assessments|Section 8-233 - Assessing of Improvements -- Medical Condition of Residents

    (a)    In this section, “change” includes an improvement or an addition.    (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:        (1)    the building is used as a dwelling; and        (2)    the change to the building is required for the health or medical condition of the resident of the building.    (c)    The owner of the building shall submit to the supervisor:        (1)    a statement from a licensed physician showing sufficient evidence of medical necessity or a substantial physical inconvenience of the resident; and        (2)    annually an affirmation that the resident lives in the building.    (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.    (e)    The Department shall adopt regulations to provide:        (1)    criteria to determine what is sufficient evidence of a health or medical condition;        (2)    the form of the annual affirmation of residence; and        (3)    criteria to determine what changes are required for the health or medical condition.
MD. Tax - Property Code Ann. §  8-234 (2021)
2021 Maryland Statutes|Tax - Property|Title 8 - Valuation and Assessment|Subtitle 2 - Assessment Procedures|Part III - Special Assessments|Section 8-234 - Assessing of Improvements -- Mobile Homes

    (a)    In this section, “mobile home” includes a trailer, a house trailer, a trailer coach, or a mobile home that:        (1)    is used or can be used for residential purposes; and        (2)    is permanently attached to land or connected to utility, water, or sewage facilities.    (b)    Except as provided in subsection (c) of this section and notwithstanding §§ 7-220, 7-230, and 7-231 of this article, a mobile home shall be assessed to the owner of the land on which the mobile home is located on the same basis as improvements to real property.    (c)    A mobile home may not be assessed under this section if it:        (1)    is unoccupied and for sale; or        (2)    is located temporarily in a rented space in a trailer park or mobile home court.
MD. Tax - Property Code Ann. §  8-235 (2021)
2021 Maryland Statutes|Tax - Property|Title 8 - Valuation and Assessment|Subtitle 2 - Assessment Procedures|Part III - Special Assessments|Section 8-235 - Assessing of Improvements -- Normal Repairs and Maintenance

    (a)    In this section, “normal repairs and maintenance”:        (1)    means an expenditure to replace original components of a building to maintain the physical character of the building in its current condition; and        (2)    includes:            (i)    interior or exterior painting;            (ii)    landscaping;            (iii)    fencing;            (iv)    replacing gutters or downspouts;            (v)    adding storm windows, storm doors, or weatherstripping;            (vi)    adding insulation;            (vii)    electric rewiring;            (viii)    replacing plumbing and light fixtures;            (ix)    replacing a furnace with more efficient oil or gas burners;            (x)    redecorating;            (xi)    installing new ceilings or wall surfaces;            (xii)    removing room partitions to change the shape of a room;            (xiii)    replacing a roof with a roof of a similar type and material;            (xiv)    replacing an existing driveway and lead walk;            (xv)    repairing a foundation because of structural defect or age if there is no enlargement of the improvement or building; and            (xvi)    replacing an existing air conditioner or other built–in appliance.    (b)    Normal repairs and maintenance may not be separately assessed for inclusion in the assessment of real property used for residential purposes.
MD. Tax - Property Code Ann. §  8-236 (2021)
2021 Maryland Statutes|Tax - Property|Title 8 - Valuation and Assessment|Subtitle 2 - Assessment Procedures|Part III - Special Assessments|Section 8-236 - Assessing of Improvements -- Radiation Fallout Shelters

    (a)    As used in this section, “radiation fallout shelter” means a structure that is:        (1)    constructed:            (i)    outside of another building;            (ii)    as an underground or partially underground addition to or an alteration of an existing building; or            (iii)    as an underground part of a new building, but from materials more dense than the general materials used for the other parts of the building;        (2)    constructed in accordance with specifications published by the United States Office of Civil and Defense Mobilization for a shelter type or design approved by that office to provide protection from radiation fallout; and        (3)    located on land occupied for residential purposes by not more than 2 families.    (b)    (1)    A radiation fallout shelter that is not used for any other purpose may not be assessed to the owner of the property on which the shelter is located.        (2)    Any other structure used to provide protection from radiation fallout shall be assessed on the basis of the difference in the value of the improvements to the real property as actually constructed and the value if constructed of materials similar to the residence on the property.
MD. Tax - Property Code Ann. §  8-237 (2021)
2021 Maryland Statutes|Tax - Property|Title 8 - Valuation and Assessment|Subtitle 2 - Assessment Procedures|Part III - Special Assessments|Section 8-237 - Assessing of Improvements -- Septic Systems and Wells

    A septic system or a well that functions in a deficient manner shall be assessed to the owner of the real property on which it is located on the basis of the deficiency, if:         (1)    the owner of the real property:            (i)    notifies the supervisor; and            (ii)    states that the condition affects the value of the real property; and        (2)    the supervisor considers that the deficiency affects the value of the real property.
MD. Tax - Property Code Ann. §  8-238 (2021)
2021 Maryland Statutes|Tax - Property|Title 8 - Valuation and Assessment|Subtitle 2 - Assessment Procedures|Part III - Special Assessments|Section 8-238 - Assessing of Improvements -- Shore Erosion Structures

    A seawall, bulkhead, or other structure installed solely to prevent shore erosion or damage by wave action of any body of water may not be assessed as an improvement, unless the seawall, bulkhead, or other structure is part of another improvement.
MD. Tax - Property Code Ann. §  8-239 (2021)
2021 Maryland Statutes|Tax - Property|Title 8 - Valuation and Assessment|Subtitle 2 - Assessment Procedures|Part III - Special Assessments|Section 8-239 - Assessing of Improvements -- Silos

    A silo may not be assessed to the owner of the real property on which it is located if the silo is used for the processing or storage of animal feed as an incidental operation of the farm on which the silo is located.
MD. Tax - Property Code Ann. §  8-240 (2021)
2021 Maryland Statutes|Tax - Property|Title 8 - Valuation and Assessment|Subtitle 2 - Assessment Procedures|Part III - Special Assessments|Section 8-240 - Assessing of Improvements -- Solar Energy or Geothermal Systems

    (a)    If no conventional heating and cooling system exists in a building, a solar energy or geothermal heating and cooling system shall be assessed to the owner of the real property on which it is located at not more than the value of a conventional system.    (b)    If a solar energy or geothermal heating and cooling system is installed in addition to a conventional system in a building, the combined system may be assessed to the owner of the real property on which it is located at not more than the value of the conventional system.
MD. Tax - Property Code Ann. §  10-201 (2021)
2021 Maryland Statutes|Tax - Property|Title 10 - Property Tax Payment|Subtitle 2 - Time of Payment -- Variations|Part I - Deferrals|Section 10-201 - Deferral of County Property Tax -- Montgomery, Anne Arundel, Howard, Baltimore, and Prince George's Counties

    (a)    Notwithstanding Subtitle 1 of this title, the governing body of Montgomery County, of Anne Arundel County, of Howard County, of Baltimore County, or of Prince George’s County may authorize, by law, a payment deferral of county property tax for residential real property occupied as the principal residence of the owner.    (b)    (1)    The governing body of Prince George’s County may provide for the payment deferral under subsection (a) of this section to apply to real property rezoned at the initiative of Prince George’s County after July 1, 1974.        (2)    The governing body of Howard County may provide for the payment deferral under subsection (a) of this section to apply to real property rezoned at the initiative of Howard County after July 1, 1984.        (3)    The governing body of Baltimore County may provide for the payment deferral under subsection (a) of this section to apply to real property rezoned at the initiative of Baltimore County after January 1, 1960.    (c)    In Prince George’s County, Baltimore County, and Howard County, the real property eligible for a payment deferral under subsection (a) of this section is limited to the dwelling and curtilage, not exceeding 5 acres, as determined by the supervisor.    (d)    The Montgomery County, Anne Arundel County, Howard County, Baltimore County, or Prince George’s County property tax deferral shall be calculated on any increase in assessment that results directly from a change in zoning classification to a higher intensity use and that was initiated by a government.    (e)    The governing body of Montgomery County, of Anne Arundel County, of Howard County, of Baltimore County, or of Prince George’s County may limit the time period during which the payment of county property tax may be deferred.
MD. Tax - Property Code Ann. §  10-202 (2021)
2021 Maryland Statutes|Tax - Property|Title 10 - Property Tax Payment|Subtitle 2 - Time of Payment -- Variations|Part I - Deferrals|Section 10-202 - Deferral of County Property Tax -- Prince George's County Planned Development Property

    (a)    (1)    In this subsection, “staged–development zoning classification” includes M–A–C, L–A–C, E–I–A, I–3, and other similar comprehensive design or staged–development zoning classifications.        (2)    Except as provided in paragraph (3) of this subsection and notwithstanding Subtitle 1 of this title, the governing body of Prince George’s County may authorize by law a payment deferral of the county property tax for the owner of undeveloped land that is rezoned for industrial or commercial use under a staged–development zoning classification if:            (i)    the industrial or commercial land in the proposed development is at least 25 acres;            (ii)    as determined by the supervisor, the county property tax deferred for each taxable year does not exceed the county property tax on any increase in assessment that would otherwise result directly from the change in zoning classification to industrial or commercial use; and            (iii)    the deferred payment of county property tax is not for land in the proposed development that is zoned for other than industrial or commercial use.        (3)    The governing body of Prince George’s County may not authorize a payment deferral for county property tax for real property located in a development district established under Title 12, Subtitle 2 of the Economic Development Article.    (b)    (1)    A payment deferral under this section begins on the effective date of the later of:            (i)    the Prince George’s County law authorizing the payment deferral; or            (ii)    the change in zoning.        (2)    The payment deferral under this section does not apply to any taxable year before the effective date under paragraph (1)(i) of this subsection.    (c)    (1)    The payment deferral under this section may not be authorized for more than 5 years and ends when:            (i)    a building permit is issued to construct a building on the land subject to this section; or            (ii)    except as provided in paragraph (2) of this subsection, the land subject to this section is rezoned at the request of the owner to a zoning classification that makes the land ineligible for county property tax deferral under this section.        (2)    If a permit is issued to construct a building on any land that is subject to this section and the remainder of the land meets the acreage requirements of subsection (a)(2)(i) of this section, the county property tax may be deferred on the remainder of the land.    (d)    The county property tax that is deferred under this section, and any interest specified in the law authorizing the deferral, are due on the earlier of:        (1)    5 years from the deferral; or        (2)    when the deferral ends under subsection (c)(1) of this section.
MD. Tax - Property Code Ann. §  10-203 (2021)
2021 Maryland Statutes|Tax - Property|Title 10 - Property Tax Payment|Subtitle 2 - Time of Payment -- Variations|Part I - Deferrals|Section 10-203 - Deferral of County Property Tax -- Moderate Income, Multifamily Rental Housing Facilities in Montgomery County

    (a)    (1)    Notwithstanding Subtitle 1 of this title, the governing body of Montgomery County may authorize, by law, a payment deferral of county property tax for residential real property that is occupied as a moderate income, multifamily rental housing facility.        (2)    For purposes of the tax payment deferral authorized by this subsection, the governing body of Montgomery County shall define the term “moderate income” through regulations based on § 8 of the United States Housing Act of 1937, as amended.    (b)    The law adopted under subsection (a)(1) of this section shall specify the terms, conditions, and procedures for the property tax payment deferral, including:        (1)    the amount of the payment deferral;        (2)    the duration of the payment deferral; and        (3)    the qualifications for the payment deferral.    (c)    The property tax payment deferral authorized by subsection (a)(1) of this section shall continue until the property no longer meets the criteria, established by the governing body of Montgomery County, of a moderate income, multifamily rental housing facility.    (d)    The accrued deferred property tax is due on property that no longer meets the specified criteria of a moderate income, multifamily rental housing facility.    (e)    The unpaid taxes deferred under the authorization of subsection (a)(1) of this section are a lien against the property.