Section 8-233 - Assessing of improvements - Medical condition of residents. - Maryland Statutes

§ 8-233. Assessing of improvements - Medical condition of residents.
 

(a)  "Change" defined.- In this section, "change" includes an improvement or an addition. 

(b)  How assessed.- 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)  Reports from owners.- 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)  Limit on value.- 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)  Regulations.- 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. 
 

[An. Code 1957, art. 81, § 19; 1985, ch. 8, § 2; 1986, ch. 171; 1987, ch. 11, § 1; 2000, ch. 80, § 1; 2001, ch. 114.]